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