mas dantes cobravam zero de mais valias na hollanda!
alias mesmo portugal pouco tempo pagava zero por mais valias quem guardava mais 12 meses agora ja vai 28% mais imposto selo
isto e como elder diz começam ir tudo para pagar as reformas que sao cada vez mais receber
Eu já não via este assunto a anos, mas descobri isto na wikipedia, efetivamente para uma pessoa não profissional a taxa é zero.
Capital gains generally are exempt from tax. However, exceptions apply to the following assets: • Capital gains realised on the disposal of business assets (including real estate) and on the disposal of other assets that qualify as income from independently performed activities • Capital gains on liquidation of a company • Capital gains derived from the sale of a substantial interest in a company (that is, 5% of the issued share capital)[25]
Taxable income under Box 2 category includes dividends and capital gains from a substantial shareholding. (inkomsten uit aanmerkelijk belang) (i.e. a shareholding of at least 5%) Income that falls into the Box 2 category is taxed at a flat rate of 25%.[26]
Box 3: taxable income from savings and investments (viz. real estate) However a "theoretical capital yield" of 4% is taxed at a rate of 30% (so 1.2%) but only if the savings plus stocks of a person exceed a certain threshold (around 20.000 euros a person).[27]
In general an individual will not have to pay tax on capital gains. So if the main residence is sold or shares are sold the profit is not taxable. This is different if the transaction(s) exceed(s) normal asset management. In that case the capital gain is treated as income from other activities or even business income.Relevant are: the number of transactions -> the more transactions the sooner it is assumed that activities exceed normal asset management specific knowledge of the individual -> if the individual is a professional trader, the personal transactions will be seen as taxable income sooner than if the individual doesn‘t have specific knowledge or experience. work which is invested in the asset -> if maintenance of a property is taken care of by an external party the activitities may be seen as normal asset management, if the owner does all the maintenance himself and even the renovations the tax authorities will argue that this is no longer normal asset management.
So it depends on the actual facts and circumstances how the capital gain is treated. Even judges do not always decide the same. [28]
