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When do you have to fullfill a tax return « 2048 IMM » ?

In all cases, except :

Non-Residents (particulars)

  • Duration of ownership > 30 years (only for individuals)
  • Or sales < or = to €15,000 (excluding sales of shares)


See all the tax returns >

Residents

  • Duration of ownership > 30 years
  • No tax or loss
  • Sale < or = to € 15,000 (excluding sales of shares)
  • Or exemption