{"id":9680,"date":"2026-02-18T11:59:46","date_gmt":"2026-02-18T10:59:46","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=9680"},"modified":"2026-02-18T12:26:16","modified_gmt":"2026-02-18T11:26:16","slug":"sale-of-a-gifted-property-where-people-most-often-pay-unnecessary-tax","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/sale-of-a-gifted-property-where-people-most-often-pay-unnecessary-tax\/","title":{"rendered":"Sale of a Gifted Property: Where People Most Often Pay Unnecessary Tax"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n
\"Ing.

Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1<\/strong>
<\/span>Tax Advisor<\/p><\/div>\n

Gifting property within a family may look simple and \u201csafe\u201d at first glance. After all, a gift isn\u2019t taxed. The problem often doesn\u2019t arise at the moment of gifting, but several years later \u2013 when the property is sold<\/strong>. And that\u2019s when many people discover that the tax liability can be significantly higher than they expected.<\/p>\n

Gifting \u2260 a tax problem. Selling is.<\/strong><\/span><\/h3>\n

Receiving a property as a gift is not subject to income tax. The recipient does not file a tax return just because they obtained an apartment or house as a gift. Tax questions arise, however, at the moment they decide to sell the property.<\/p>\n

The sale of real estate by an individual is generally taxable income<\/strong>, unless the conditions for exemption are met.<\/p>\n

Five years that can mean thousands of euros<\/strong><\/span><\/h3>\n

The key concept is the five-year time test<\/strong>. If the recipient sells the property before five years have passed since acquiring it, the income from the sale is subject to income tax \u2013 and also to health insurance contributions.<\/p>\n

Important notice<\/u>:<\/strong> When a property is gifted, the donor\u2019s holding period does not count<\/strong>. This is a common mistake. Even if a parent owned the property for 20 years, the five-year period starts from zero for the recipient, i.e., from the day the property was acquired by gift.<\/p>\n

\"\"<\/strong><\/span><\/h3>\n

Why the tax can be unnecessarily high<\/strong><\/span><\/h3>\n

If the sale proceeds are not exempt, the amount of tax depends on what tax-deductible expenses can be claimed. And this is where major differences arise:<\/p>\n