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The tax is charged if the transferee and/or transferor is a Finnish resident or a Finnish branch of certain financial institutions. However, there are several exceptions. For E.g. no transfer tax is payable if the equities in question are subject to trading on a qualifying market. [45]
Vendor profit from real estate sales in Germany is considered capital gains if the real estate has been held for less than ten years. [ 19 ] For example, if an individual purchased an apartment in 2015 and rented it out, and now wants to sell it for a profit, they would have to pay taxes on their profit if they sell the property before the ...