Property freedom · scenario

Property capital gains: releasing capital after 15 years

Test full exemption after fifteen years while distinguishing a long-term private owner from professional property trading.

Property capital gains: releasing capital after 15 years
Property capital gains: releasing capital after 15 years

Source Plan: 10 years; scenario: 15 years

The published source measure proposed full exemption after 10 years. The new scenario deliberately tests 15 years as a stronger anti-speculation holding period while still releasing capital much earlier than France’s current 22/30-year schedule.

Comparators

CountryLogic
GermanyPrivate real-estate sales are within §23 when acquisition-to-sale is no more than 10 years.
SingaporeCapital gains generally untaxed unless property trading is found; frequency, motive, finance and holding period matter.
JapanOver five years is long-term, but gains remain taxable.
FranceFull IR exemption after 22 years and social-contribution exemption after 30 years.

Anti-trading safeguard

Compare a mechanical sale-count threshold with a professional-trading test based on a bundle of objective indicators.

Official sources

  1. France
  2. Germany
  3. Singapore
  4. Japan