COMPRAR UM IMÓVEL

Nível principal: NACIONAL, com verificações MUNICIPAIS/REGIONAIS relevantes para urbanismo, preferência e utilização.

1. Estrutura jurídica da aquisição

A compra e venda de bens imóveis só é válida, sem prejuízo de regimes especiais, se for celebrada por escritura pública ou documento particular autenticado (DPA). O registo predial deve depois refletir a aquisição e é o instrumento central para tornar pública a situação jurídica do imóvel. Fontes: [PT-01], [PT-02], [PT-03].

O serviço Casa Pronta permite concentrar, num mesmo procedimento, atos como compra e venda, mútuo com hipoteca e registos. Não é a única via de formalização: a transação pode ser titulada por outros profissionais/entidades legalmente habilitados, consoante o caso. Fonte: [PT-04].

2. Contrato-promessa de compra e venda (CPCV)

O CPCV é comum, mas não substitui o contrato definitivo. Quando o contrato prometido esteja sujeito a forma documental, o contrato-promessa deve respeitar as exigências legais aplicáveis. Em negócios de transmissão onerosa de edifício ou fração autónoma, a redação do artigo 410.º do Código Civil contém formalidades próprias que devem ser verificadas por profissional no negócio concreto, especialmente depois das reformas urbanísticas de 2024-2026. Fontes: [PT-05], [PT-06].

O sinal deve ser tratado com precisão contratual. Em regra, se o incumprimento definitivo for imputável ao promitente-comprador que entregou o sinal, a contraparte pode fazê-lo seu; se for imputável ao promitente-vendedor que o recebeu, pode haver lugar à restituição em dobro. A qualificação de mera mora versus incumprimento definitivo, cláusulas resolutivas, execução específica e outras consequências dependem do contrato e dos factos. Fonte: [PT-07].

3. Due diligence documental mínima

Antes de assumir uma obrigação irreversível, a análise deve abranger, conforme o imóvel:

• certidão permanente de registo predial, que apresenta registos em vigor e pedidos de registo pendentes;
• identificação matricial/caderneta predial e VPT;
• titularidade, hipotecas, penhoras, usufrutos, servidões e outros ónus;
• descrição da fração/prédio e correspondência física;
• situação urbanística, utilização e histórico relevante;
• certificado energético válido;
• situação do condomínio, se houver propriedade horizontal;
• direitos legais de preferência;
• arrendamentos, ocupantes ou outros direitos de terceiros;
• coerência entre documentação predial, matricial e realidade construída.

A certidão permanente predial é um documento essencial de verificação e, segundo o IRN, mantém-se atualizada durante o respetivo período de validade, incluindo pedidos de registo pendentes. Fontes: [PT-08], [PT-09].

4. Autorização de utilização e ficha técnica — alteração importante

O Decreto-Lei n.º 10/2024 eliminou, no momento da celebração do contrato de compra e venda, a exigência de exibição ou prova da existência da ficha técnica de habitação e da autorização de utilização, ou da demonstração da sua inexigibilidade. Isto não equivale a declarar irrelevante a legalidade urbanística do imóvel: a due diligence deve continuar a verificar a situação urbanística e a utilização aplicável. Fonte: [PT-10].

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — existe uma inconsistência operacional entre a simplificação legal e a página do Casa Pronta, que ainda apresenta na sua checklist referências à ficha técnica “se existir” e a uma escritura com menção de licença de utilização/dispensa em determinados casos. Para uma transação concreta deve ser confirmada a lista documental vigente junto do IRN/notário/advogado/solicitador e do município competente. Fontes: [PT-04], [PT-10].

5. Certificado energético

A certificação energética é relevante na venda e no arrendamento; a DGEG indica a necessidade de certificado válido e a obrigação de incluir a classe energética nos anúncios abrangidos. Fonte: [PT-11].

6. Direito legal de preferência

Não existe uma única regra universal de preferência para todo e qualquer imóvel. Pode haver direitos de preferência públicos e privados em função da localização, classificação, reabilitação urbana, arrendamento ou de outros regimes.

O serviço Justiça/Casa Pronta refere, entre os casos de preferência pública, imóveis classificados ou em vias de classificação, áreas protegidas e áreas de reabilitação urbana. As entidades públicas dispõem, no serviço indicado, de 10 dias úteis para responder ao anúncio. Existem ainda regras específicas no regime da reabilitação urbana e na Lei de Bases da Habitação. Fontes: [PT-12], [PT-13], [PT-14].

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — verificar sempre município, ARU, património cultural, eventual arrendatário com direito de preferência e outros titulares legalmente preferentes antes do fecho.

7. Mediação imobiliária

O exercício da atividade de mediação imobiliária por prestador estabelecido em Portugal depende, em regra, de licença do IMPIC, I.P., nos termos da Lei n.º 15/2013, sem prejuízo dos regimes aplicáveis a prestadores de outros Estados do EEE. O comprador/vendedor deve confirmar a licença do mediador quando recorra a mediação. Fontes: [PT-15], [PT-16].

VENDER UM IMÓVEL

Nível principal: NACIONAL, com obrigações específicas dependentes do imóvel.

1. Preparação jurídica e documental

O vendedor deve confirmar antecipadamente:

• titularidade e ónus no registo predial;
• matriz/caderneta predial e VPT;
• identidade e poderes dos vendedores;
• hipoteca e procedimento de cancelamento/distrate, se aplicável;
• certificado energético;
• situação de preferência;
• situação de condomínio;
• situação de arrendamento/ocupação;
• situação urbanística e correspondência do imóvel com a documentação;
• tratamento fiscal da mais-valia.

Fontes: [PT-08], [PT-09], [PT-11], [PT-12], [PT-17].

2. Hipotecas e registos

Se existir financiamento garantido por hipoteca, a venda exige coordenação com o credor para liquidação e cancelamento do encargo nos termos aplicáveis. O registo predial é a fonte central para confirmar os encargos que oneram o prédio. Fontes: [PT-02], [PT-08].

3. Venda de fração em condomínio

Antes da alienação de uma fração, o condómino deve solicitar ao administrador declaração escrita sobre encargos e dívidas ao condomínio. A declaração é emitida no prazo máximo de 10 dias e constitui documento instrutório obrigatório da escritura/DPA, salvo se o adquirente declarar expressamente que prescinde dela e aceita, em consequência, a responsabilidade por dívidas do vendedor ao condomínio. Encargos que se vençam depois da transmissão são, em regra, responsabilidade do novo proprietário. Fonte: [PT-18].

4. Preferência

Se o imóvel estiver sujeito a direito legal de preferência, o vendedor deve cumprir o procedimento aplicável antes da conclusão do negócio. O anúncio Casa Pronta é uma via operacional para comunicar a entidades públicas os elementos essenciais do negócio nos casos abrangidos. Fonte: [PT-12].

5. Mediação e publicidade

Quando exista mediação profissional, a empresa deve estar habilitada nos termos do regime do IMPIC. A publicidade do imóvel deve respeitar ainda as exigências aplicáveis, incluindo a informação energética quando exigida. Fontes: [PT-11], [PT-15], [PT-16].

TRIBUTAÇÃO DAS MAIS-VALIAS

Nível: NACIONAL, com forte dependência da situação fiscal individual, natureza do imóvel, residência, datas e convenções internacionais.

1. Princípio geral

A alienação onerosa de direitos reais sobre imóveis pode gerar uma mais-valia tributável em IRS. Não deve ser publicada no Z Find uma “taxa única de mais-valias imobiliárias” para pessoas singulares, porque a tributação concreta depende, entre outros fatores, da residência fiscal, enquadramento em IRS, valor de aquisição, valor de realização, despesas elegíveis, reinvestimento e convenção de dupla tributação. Fontes: [PT-19], [PT-20].

2. Habitação própria e permanente — reinvestimento

O Código do IRS prevê exclusão de tributação, total ou proporcional, quando se verifiquem cumulativamente as condições legais de reinvestimento da realização de habitação própria e permanente (HPP). Entre os elementos centrais atualmente previstos:

• reinvestimento em nova HPP em Portugal ou, nas condições legais, noutro Estado da UE/EEE com intercâmbio de informações;
• janela de reinvestimento entre os 24 meses anteriores e os 36 meses posteriores à realização;
• manifestação da intenção de reinvestir na declaração fiscal;
• em regra, afetação do imóvel transmitido a HPP comprovada pelo domicílio fiscal nos 12 meses anteriores, sem prejuízo das exceções previstas na lei;
• cumprimento dos prazos de afetação do novo imóvel.

Fonte: [PT-19].

3. Novo reinvestimento em habitação para arrendamento — 2026 a 2029

O Decreto-Lei n.º 97/2026 criou uma nova exclusão para ganhos de certas transmissões de imóveis destinados a habitação quando o valor elegível é reinvestido na aquisição de imóveis, em Portugal, destinados a arrendamento habitacional a renda moderada, com condições rigorosas. Entre elas:

• reinvestimento entre 24 meses antes e 36 meses depois;
• celebração de contrato de arrendamento dentro do prazo legal, em regra 6 meses;
• manutenção em arrendamento por pelo menos 36 meses, seguidos ou interpolados, nos primeiros cinco anos;
• respeito pelos limites de renda;
• não alienação do imóvel reinvestido durante o período legal relevante.

Este regime aplica-se, segundo o próprio Decreto-Lei n.º 97/2026, a transmissões realizadas entre 1 de janeiro de 2026 e 31 de dezembro de 2029. Fontes: [PT-19], [PT-21].

4. Valor tributável e despesas

A determinação da mais-valia exige cálculo fiscal individualizado. Devem ser considerados apenas custos e correções que a lei admita e que sejam devidamente documentados; não se devem apresentar genericamente todas as despesas de manutenção como dedutíveis.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — antes de publicação de qualquer simulador ou taxa efetiva de mais-valias no Z Find, validar a versão corrente dos artigos 43.º, 50.º e 51.º do CIRS, bem como a situação específica de residentes/não residentes e eventual convenção de dupla tributação. Fontes: [PT-19], [PT-20].

IMPOSTOS NA AQUISIÇÃO E NA PROPRIEDADE

Nível: NACIONAL para IMT/IS/AIMI; MUNICIPAL para a taxa concreta de IMI dentro dos limites legais.

1. Base do IMT

Na compra onerosa de imóvel, o comprador paga IMT, salvo isenção aplicável. Em regra, o imposto é calculado sobre o maior entre o valor do ato/contrato e o VPT, aplicando-se taxas diferentes consoante natureza e destino do imóvel. Fontes: [PT-22], [PT-23].

2. Tabelas de IMT — Continente, 2026

#### Habitação própria e permanente — regime geral

#### Habitação que não seja HPP / não abrangida pelas tabelas HPP

Outras referências do artigo 17.º:

• prédios rústicos: 5%;
• outros prédios urbanos e outras aquisições onerosas: 6,5%.

Fonte: [PT-23].

Nota: as Regiões Autónomas têm regras/limiares próprios que devem ser consultados para a operação concreta.

3. IMT Jovem

Em 2026, o regime para primeira aquisição de HPP por jovens elegíveis até aos 35 anos continua previsto. A página atual da AT exige, entre outros pontos, que o adquirente não seja dependente para IRS e que não seja titular de propriedade ou figura parcelar sobre prédio urbano habitacional no momento da compra nem nos três anos anteriores. No Continente, a AT indica isenção até ao limite atualmente aplicável de €330.539, sem prejuízo da aplicação da tabela legal nas aquisições de valor superior e dos requisitos integrais do regime. Fontes: [PT-22], [PT-23].

4. ALTERAÇÃO MATERIAL DE 2026 — IMT para adquirente não residente

ATENÇÃO: esta é uma das principais correções do re-audit.

O artigo 17.º do CIMT, na redação introduzida pelo Decreto-Lei n.º 97/2026, passou a determinar, para aquisição por não residente de prédio urbano/fração destinada exclusivamente a habitação, uma taxa de IMT de 7,5%, sem isenção ou redução, salvo as exceções legais. Entre as exceções:

1. adquirente já considerado residente fiscal em Portugal;
2. adquirente que se torne residente fiscal em Portugal no prazo de 2 anos após a aquisição;
3. imóvel destinado, no prazo de 6 meses, a arrendamento habitacional dentro dos limites de renda legalmente previstos, sendo arrendado por pelo menos 36 meses nos primeiros cinco anos.

Quando as situações posteriores de residência ou arrendamento se verifiquem, a AT pode anular, mediante requerimento, a diferença entre o imposto pago e o que resultaria das taxas gerais; o requerimento tem prazo próprio de 6 meses a contar do evento relevante.

Fontes: [PT-21], [PT-23].

Isto significa que qualquer versão anterior do guia que afirmasse genericamente que o comprador não residente suporta o mesmo IMT que o residente ficou materialmente desatualizada em 2026.

5. Aquisições envolvendo jurisdições de tributação privilegiada

O artigo 17.º prevê uma taxa agravada de 10% em certas aquisições por adquirentes com domicílio fiscal, ou entidades dominadas/controladas, em jurisdições constantes da lista de regimes fiscais claramente mais favoráveis. O próprio artigo contém exceções e, designadamente, o n.º 7 afasta o n.º 4 quando o adquirente seja pessoa singular. Fonte: [PT-23].

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — estruturas societárias, trusts, veículos estrangeiros e controlo indireto exigem análise fiscal específica; não extrapolar a regra de 10%.

6. Imposto do Selo na aquisição

A aquisição onerosa de imóvel está sujeita, em regra, a 0,8% de Imposto do Selo, sobre a base aplicável ao IMT. O crédito/financiamento pode ter tributação de Imposto do Selo própria. Fontes: [PT-22], [PT-24].

7. IMI

O IMI incide sobre o VPT dos prédios situados em Portugal. É devido pelo proprietário, usufrutuário ou superficiário constante da matriz em 31 de dezembro do ano em causa. A taxa dos prédios urbanos é definida anualmente pelo município dentro dos limites legais, atualmente 0,3% a 0,45%, podendo chegar a 0,5% em situações excecionais; para prédios rústicos a AT indica taxa até 0,8%. Fonte: [PT-25].

8. AIMI

O AIMI incide, em regra, sobre a soma do VPT de prédios urbanos habitacionais e terrenos para construção. Para pessoas singulares:

• dedução geral de €600.000;
• €1.200.000 se casal/unidos de facto optarem pela tributação conjunta;
• taxas por escalões: 0,7%, 1% e 1,5%;
• heranças indivisas: taxa única de 0,7%, com regras próprias.

Fonte: [PT-25].

ARRENDAMENTO HABITACIONAL

Nível: NACIONAL, sem prejuízo de programas públicos e medidas locais específicas.

1. Regime geral

O arrendamento urbano é regulado pelo Código Civil, NRAU e legislação complementar. A redação aplicável em agosto de 2026 deve prevalecer sobre resumos históricos. Fontes: [PT-26], [PT-27], [PT-28].

2. Rendas antecipadas e caução — correção importante

O artigo 1076.º do Código Civil, na redação dada pela Lei n.º 24-D/2022, permite, havendo acordo escrito:

• antecipação de rendas por período não superior a 2 meses;
• caução, por formas legalmente admissíveis, até ao valor correspondente a 2 rendas.

Fontes: [PT-26], [PT-29].

Nota metodológica: algumas páginas consolidadas do NRAU continuam a reproduzir uma redação antiga de “três meses”. Para efeitos deste Master Pack prevaleceu a redação atual do Código Civil e a lei modificativa de 2022, que estabelecem dois meses/duas rendas. Este ponto deve ser revisto juridicamente antes da publicação final, precisamente por existir divergência de apresentação entre páginas oficiais consolidadas. Fontes: [PT-26], [PT-29].

3. Atualização de renda

Na falta de regime contratual diferente permitido por lei, a renda pode ser atualizada anualmente de acordo com o coeficiente em vigor; a primeira atualização pode ser exigida um ano após o início do contrato e o senhorio deve comunicar por escrito o coeficiente e a nova renda com antecedência mínima de 30 dias. Fonte: [PT-27].

4. Renovação automática e oposição do senhorio

Salvo estipulação em contrário, o contrato com prazo certo renova-se automaticamente por períodos de igual duração ou de três anos se esta for inferior. Para oposição à renovação pelo senhorio, o artigo 1097.º prevê atualmente antecedências mínimas de:

• 240 dias: prazo inicial/renovação igual ou superior a 6 anos;
• 120 dias: igual ou superior a 1 ano e inferior a 6 anos;
• 60 dias: igual ou superior a 6 meses e inferior a 1 ano;
• 1/3 do prazo: inferior a 6 meses.

A oposição à primeira renovação pelo senhorio só produz, em regra, efeitos após decorridos três anos da celebração, com a exceção legal relativa à necessidade de habitação pelo próprio ou descendentes em 1.º grau. Fonte: [PT-28].

5. BAS — despejo e injunção em matéria de arrendamento

O Balcão do Arrendatário e do Senhorio (BAS) concentra a receção e tramitação do procedimento especial de despejo e do procedimento de injunção em matéria de arrendamento, sucedendo ao BNA e ao SIMA. Fonte: [PT-30].

6. Comunicação fiscal do contrato e recibos

A AT exige a comunicação, pelo senhorio/subsenhorio quando abrangido, do início, alterações e cessação do contrato dentro dos prazos aplicáveis, e gere a emissão de recibos eletrónicos de renda, com exceções previstas na lei. Fontes: [PT-31], [PT-32].

7. Tributação de rendas habitacionais

O artigo 72.º do CIRS prevê atualmente uma taxa autónoma base de 25% para rendimentos prediais decorrentes de arrendamento habitacional, com reduções para determinadas durações de contratos de habitação permanente e possibilidade de englobamento em situações previstas na lei. Fonte: [PT-33].

O artigo 45.º-C do EBF, aditado pelo Decreto-Lei n.º 97/2026, estabelece, para rendimentos prediais de contratos destinados exclusivamente a habitação com renda dentro dos limites legais, uma taxa de 10% até 31 de dezembro de 2029, salvo taxa mais favorável; a norma produz efeitos a partir de 1 de janeiro de 2026. Fontes: [PT-34], [PT-21].

8. Reforma do arrendamento anunciada em julho de 2026

LEGAL_STATUS: PROPOSED_NOT_IN_FORCE

Em 9 de julho de 2026, o Conselho de Ministros aprovou uma Proposta de Lei de reforma do arrendamento urbano. O Governo anunciou, entre outras medidas propostas, maior liberdade contratual, alterações a cauções/rendas antecipadas, comunicações, oposição à renovação e procedimentos de despejo.

À data de corte deste Master Pack (15 de agosto de 2026), esta informação é tratada como proposta legislativa, não como substituição das regras vigentes acima identificadas, salvo diploma posterior efetivamente publicado no Diário da República que venha a produzir efeitos. Fonte: [PT-35].

PROPRIEDADE HORIZONTAL E CONDOMÍNIO

Nível: NACIONAL.

1. Estrutura

Na propriedade horizontal, frações independentes e suficientemente individualizadas podem pertencer a proprietários distintos, coexistindo com partes comuns. O título constitutivo da propriedade horizontal é essencial para identificar frações, permilagens e destino juridicamente fixado. Fonte: [PT-36].

2. Assembleia e administrador

A gestão do condomínio cabe aos órgãos previstos no Código Civil, designadamente assembleia de condóminos e administrador, com competências legalmente definidas. Antes de comprar, é prudente analisar atas recentes, orçamento, obras aprovadas, litígios e dívidas. Fontes: [PT-36], [PT-37].

3. Fundo comum de reserva

É obrigatória a constituição de fundo comum de reserva destinado a despesas de conservação. Cada condómino contribui com montante correspondente a, pelo menos, 10% da sua quota-parte nas restantes despesas do condomínio. Fonte: [PT-37].

4. Declaração de encargos/dívida na venda

Para alienação da fração, a Lei n.º 8/2022 prevê a declaração do administrador sobre encargos e dívidas, emitida em até 10 dias. É documento instrutório obrigatório, salvo renúncia expressa do comprador com aceitação da responsabilidade nos termos legais. Os encargos que se vençam depois da transmissão são, em regra, da responsabilidade do novo proprietário. Fonte: [PT-18].

5. Alojamento Local e condomínio

A possibilidade de exploração de AL numa fração deve ser analisada também à luz do título constitutivo, do regulamento de condomínio e das regras introduzidas pelo Decreto-Lei n.º 76/2024. Uma deliberação posterior para proibir o AL, nos termos desse regime, exige maioria representativa de dois terços da permilagem e produz efeitos para futuro, aplicando-se aos pedidos de registo apresentados depois da deliberação. Fonte: [PT-38].

COMPRADOR ESTRANGEIRO

Nível: NACIONAL, com implicações fiscais e migratórias separadas.

1. Capacidade de aquisição e NIF

As fontes primárias analisadas não identificam uma proibição geral de aquisição de imóvel baseada apenas em nacionalidade estrangeira. Todavia, sanções internacionais, prevenção de branqueamento de capitais, capacidade jurídica, estruturas societárias e origem de fundos podem impor controlos ou restrições específicas.

O NIF é necessário para atos e contratos relevantes em Portugal e pode ser pedido por pessoas estrangeiras; a administração pública mantém serviços próprios para atribuição do NIF. Fontes: [PT-39], [PT-40].

2. Representação fiscal

Para residentes na UE, Noruega, Islândia ou Liechtenstein, a nomeação de representante fiscal ou adesão a notificações eletrónicas é facultativa.

Para residentes noutros países/territórios que estabeleçam relação jurídico-tributária com a AT — incluindo serem proprietários de imóvel em Portugal — existe, em regra, obrigação de designar representante fiscal ou aderir a um canal de notificações eletrónicas, com exceções e regras especiais; atividade por conta própria sujeita a IVA mantém exigências próprias. Fontes: [PT-41], [PT-42].

3. IMT para não residentes — 2026

O comprador estrangeiro não deve ser confundido com “não residente fiscal”. A alteração de 2026 usa a residência fiscal como elemento determinante para a taxa especial de 7,5% do IMT em certas aquisições habitacionais. Uma pessoa estrangeira residente fiscal em Portugal pode ter tratamento diferente de uma pessoa portuguesa não residente fiscal. Fonte: [PT-23].

4. Compra de imóvel não concede residência

A compra direta de imóvel deixou de constar das atividades elegíveis para a Autorização de Residência para Investimento (ARI). A lista atual da AIMA inclui, entre outras, criação de postos de trabalho, investigação, cultura, determinados organismos de investimento coletivo não imobiliários e capitalização empresarial, mas não a aquisição direta de uma casa como fundamento autónomo de ARI. Fonte: [PT-43].

Portanto, propriedade imobiliária e direito de residência são matérias distintas.

5. Financiamento, AML/KYC e origem de fundos

Bancos, mediadores imobiliários e outros sujeitos obrigados podem ter deveres de identificação, diligência e reporte em matéria de prevenção de branqueamento de capitais. A disponibilidade de crédito a não residentes é matéria contratual/comercial e não deve ser apresentada como um direito garantido.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — estruturas fiduciárias, beneficiários efetivos, PEP, sanções e origem de fundos exigem análise caso a caso.

PERGUNTAS FREQUENTES

1. Preciso de escritura pública para comprar casa?

A compra e venda de imóvel tem de respeitar a forma legal: escritura pública ou documento particular autenticado, sem prejuízo de regimes especiais. [PT-01]

1. O CPCV transfere a propriedade?

Não. O CPCV cria obrigações de celebrar o contrato definitivo; a transmissão da propriedade ocorre através do negócio definitivo validamente formalizado. [PT-01], [PT-05]

1. Se der sinal e não cumprir o CPCV, perco-o sempre?

Não se deve responder “sempre”. O regime do sinal depende de quem incumpriu, da existência de incumprimento definitivo, do contrato e dos factos. Em regra, o sinal pode ser perdido pelo promitente que o prestou ou devolvido em dobro quando o incumprimento definitivo seja imputável a quem o recebeu. [PT-07]

1. Ainda é obrigatório apresentar licença de utilização e ficha técnica na escritura?

O Decreto-Lei n.º 10/2024 eliminou a sua exibição/prova como formalidade da compra e venda, mas isso não elimina a necessidade de verificar a legalidade urbanística do imóvel. A checklist operacional do Casa Pronta ainda contém referências documentais que justificam confirmação concreta. [PT-04], [PT-10]

1. Quanto pago de Imposto do Selo na compra?

Em regra, 0,8% sobre a base aplicável ao IMT; financiamentos podem estar sujeitos a Imposto do Selo adicional. [PT-22], [PT-24]

1. Um não residente paga o mesmo IMT que um residente em 2026?

Não necessariamente. Desde a alteração de 2026, certas aquisições habitacionais por não residentes ficam sujeitas a taxa de 7,5%, com exceções legais para residência fiscal ou afetação a arrendamento moderado nas condições previstas. [PT-21], [PT-23]

1. O IMT Jovem continua a existir em 2026?

Sim, para aquisições elegíveis de primeira HPP por jovens até 35 anos, sujeito aos requisitos e limites legais em vigor. [PT-22], [PT-23]

1. Qual é a taxa anual de IMI?

Para prédios urbanos, o município fixa a taxa dentro dos limites legais; atualmente a AT indica 0,3% a 0,45%, podendo chegar a 0,5% em casos excecionais. [PT-25]

1. Existe imposto adicional para património imobiliário elevado?

Sim. O AIMI incide, em regra, sobre VPT agregado de habitação e terrenos para construção, com deduções e taxas próprias. [PT-25]

1. Quanto pode o senhorio pedir de rendas antecipadas e caução?

A redação atual do Código Civil permite antecipação por até dois meses mediante acordo escrito e caução até ao equivalente a duas rendas. [PT-26], [PT-29]

1. O senhorio pode atualizar a renda todos os meses?

Não pelo regime legal supletivo: a atualização é anual, a primeira após um ano, com comunicação escrita da nova renda e coeficiente com pelo menos 30 dias de antecedência. [PT-27]

1. Existe um “Golden Visa imobiliário” para comprar casa em Portugal?

Não. A aquisição direta de imóvel não consta da atual lista de atividades elegíveis para ARI. [PT-43]

1. Um estrangeiro precisa de NIF para comprar imóvel?

Sim, o NIF é necessário para os atos fiscais e contratuais relevantes associados à aquisição. [PT-39], [PT-40]

1. Posso abrir um Alojamento Local em qualquer apartamento?

Não pode ser presumido. É necessário verificar registo, município, áreas de contenção/crescimento sustentável, condomínio, uso, seguro e, nas Regiões Autónomas, adaptações regionais. [PT-38], [PT-44], [PT-45]

1. Comprar uma fração torna-me responsável pelas dívidas antigas do condomínio?

A lei estrutura a responsabilidade pela data de vencimento das dívidas e exige declaração do administrador; se o comprador prescindir expressamente da declaração, pode aceitar responsabilidade pelas dívidas do vendedor. A situação deve ser verificada antes da escritura/DPA. [PT-18]

GLOSSÁRIO

• AIMI: Adicional ao Imposto Municipal sobre Imóveis, incidente nas condições legais sobre VPT agregado de determinados prédios urbanos habitacionais e terrenos para construção.
• AL / Alojamento Local: regime de alojamento temporário remunerado que não reúne os requisitos para empreendimento turístico.
• ARI: Autorização de Residência para Investimento; a aquisição direta de imóveis já não integra a lista atual de investimentos elegíveis.
• BAS: Balcão do Arrendatário e do Senhorio.
• Casa Pronta: serviço do IRN que concentra atos associados a aquisição, financiamento e registo de imóveis.
• Caderneta predial: documento fiscal/matricial do imóvel, acessível através da AT.
• Certidão permanente predial: certidão eletrónica que disponibiliza registos prediais em vigor e pedidos pendentes durante a validade.
• Certificado energético: documento do SCE que contém a classe/desempenho energético aplicável ao edifício/fração.
• Condomínio: organização dos titulares de frações em propriedade horizontal relativamente às partes e interesses comuns.
• CPCV: contrato-promessa de compra e venda.
• DPA: documento particular autenticado.
• Fundo comum de reserva: fundo obrigatório do condomínio para despesas de conservação, com contribuição mínima legal.
• HPP: habitação própria e permanente.
• IMI: Imposto Municipal sobre Imóveis, incidente sobre o VPT.
• IMT: Imposto Municipal sobre as Transmissões Onerosas de Imóveis.
• Imposto do Selo: imposto que incide, entre outras situações, sobre aquisições onerosas de imóveis e operações de crédito nos termos da TGIS.
• NIF: Número de Identificação Fiscal.
• Permilagem: proporção atribuída a uma fração no título constitutivo da propriedade horizontal.
• Registo predial: sistema público que dá publicidade à situação jurídica do imóvel.
• Sinal: quantia ou coisa entregue no contexto contratual com o regime previsto no Código Civil, quando aplicável.
• VPT: Valor Patrimonial Tributário.
• Direito de preferência: direito legal ou convencional que pode atribuir prioridade na aquisição a determinado titular ou entidade.
• Área de contenção de AL: área municipal onde podem ser impostas restrições a novos registos de alojamento local.
• Área de crescimento sustentável de AL: área municipal sujeita a monitorização e requisitos adicionais para evitar sobrecarga de alojamento local.

MÓDULO SEPARADO: ALOJAMENTO LOCAL / ARRENDAMENTO DE CURTA DURAÇÃO

1. Natureza do regime

Em Portugal, Alojamento Local (AL) designa estabelecimentos que prestam serviços de alojamento temporário, designadamente a turistas, mediante remuneração, sem reunirem os requisitos para serem considerados empreendimentos turísticos. O regime deve ser lido em conjunto com as alterações introduzidas, entre outros diplomas, pelo Decreto-Lei n.º 76/2024 e com os regulamentos municipais e adaptações regionais aplicáveis. Fontes: [PT-44], [PT-45].

2. Registo

O início da exploração depende de comunicação prévia com prazo apresentada através dos canais oficiais ao município competente. O guia oficial gov.pt indica, em regra, prazo de 60 dias para oposição municipal, alargado a 90 dias quando o pedido respeite a área de contenção. O operador não deve iniciar a exploração sem título/registo válido e sem cumprir os restantes requisitos aplicáveis. Fonte: [PT-44].

3. Seguro

O regime exige seguro de responsabilidade civil adequado e prevê obrigações de cobertura próprias. A falta de seguro válido pode constituir fundamento de cancelamento do registo. Em edifícios constituídos em propriedade horizontal existem ainda exigências específicas de cobertura de riscos nos termos legais. Fonte: [PT-45].

4. Poder municipal: áreas de contenção e áreas de crescimento sustentável

O Decreto-Lei n.º 76/2024 reforçou a intervenção municipal e permite ao município criar:

• áreas de contenção, quando exista sobrecarga de estabelecimentos de AL que justifique restrições;
• áreas de crescimento sustentável, destinadas a monitorizar e evitar uma pressão excessiva de AL.

A delimitação deve ser fundamentada e reavaliada pelo menos de três em três anos. Fonte: [PT-45].

Nas áreas de contenção, o regulamento municipal pode, dentro dos limites legais:

• limitar novos registos;
• estabelecer condições para novos AL;
• restringir novos AL em imóveis que tenham estado afetos a arrendamento habitacional permanente em período legalmente relevante;
• definir exceções;
• fixar duração/condições de novos registos;
• prever limitações proporcionais à transmissibilidade de novos números de registo, sem prejuízo das exceções legais.

Enquanto prepara ou altera regulamentação, o município pode deliberar a suspensão de novos registos numa área delimitada por período máximo de um ano, nos termos do regime aplicável. Fonte: [PT-45].

Nas áreas de crescimento sustentável podem ser exigidos requisitos adicionais relativos, designadamente, a conservação do imóvel, eficiência energética ou manutenção de uma proporção de habitação disponível para residência permanente. Fonte: [PT-45].

5. Condomínio

A admissibilidade de AL numa fração deve ser analisada à luz do título constitutivo da propriedade horizontal, do regulamento do condomínio que dele faça parte e das deliberações posteriores juridicamente eficazes.

O Decreto-Lei n.º 76/2024 prevê que uma assembleia possa deliberar a proibição de exercício futuro de AL no edifício por maioria representativa de dois terços da permilagem, produzindo essa deliberação efeitos para pedidos de registo apresentados depois dela, sem prejuízo das demais situações previstas na lei. Perturbações reiteradas e comprovadas podem também desencadear os mecanismos legais aplicáveis. Fonte: [PT-38].

6. Lisboa

Nível: MUNICIPAL.

Lisboa mantém regulamentação própria de Alojamento Local. A página oficial do Município identifica uma alteração ao Regulamento Municipal de Alojamento Local aprovada pela Assembleia Municipal em 2 de dezembro de 2025 e publicada em 5 de dezembro de 2025, além de informação sobre zonas e medidas de suspensão. Fonte: [PT-46].

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — o Z Find não deve congelar numa base estática uma lista de ruas, freguesias ou zonas de Lisboa como se fosse permanente. A admissibilidade de um novo AL deve ser resolvida pela versão municipal em vigor na data da consulta e pelo endereço exato do imóvel.

7. Porto

Nível: MUNICIPAL.

A página oficial do Município do Porto identifica atualmente como áreas de contenção Santo Ildefonso, Sé, Miragaia, São Nicolau e Vitória e informa que os registos são reapreciados após cinco anos, sendo renováveis por iguais períodos, nos termos do regime municipal aplicável. Fonte: [PT-47].

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — confirmar sempre a redação municipal vigente, a localização exata do imóvel e eventuais suspensões, exceções ou condições adicionais antes de afirmar que um novo AL é admissível.

8. Região Autónoma da Madeira

Nível: REGIONAL + MUNICIPAL.

O Decreto Legislativo Regional n.º 13/2015/M adaptou o regime nacional à Região Autónoma da Madeira e atribuiu competências regionais próprias. A organização administrativa regional foi entretanto atualizada, pelo que a operação concreta deve ser confirmada junto da Direção Regional do Turismo/entidade regional competente e do município. Fontes: [PT-48], [PT-49].

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — verificar legislação regional posterior, competências orgânicas e procedimento operacional atualizado antes de publicação de instruções específicas.

9. Região Autónoma dos Açores

Nível: REGIONAL + MUNICIPAL.

O portal oficial do Turismo dos Açores mantém legislação regional própria para AL, incluindo a Portaria n.º 83/2016 e a Portaria n.º 23/2018, respeitantes a tipologias, requisitos, capacidade, segurança, publicidade e registo no quadro regional. Fonte: [PT-50].

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — confirmar as regras vigentes na ilha/município e eventuais diplomas posteriores antes de orientar um pedido de registo.

10. Regra de produto para o Z Find

O Z Find não deve apresentar “AL permitido: sim/não” apenas com base no país ou na cidade. A futura lógica deve tratar esta informação como juridicamente dependente de:

jurisdição nacional → região autónoma, quando aplicável → município → área/subzona → imóvel → condomínio → data do pedido.

Isto é conteúdo regulatório contextual, não uma simples tradução de interface.

Comprar un inmueble

1. Identificación fiscal (NIE): todo comprador extranjero necesita el Número de Identificación de Extranjero antes de firmar arras, abrir cuenta bancaria, solicitar hipoteca o firmar escritura. Lo emite la Dirección General de la Policía.
2. Nota simple registral: verificación en el Registro de la Propiedad del titular, cargas, hipotecas, embargos, servidumbres y superficie.
3. Reserva/señal: documento y depósito (habitualmente unos miles de euros) que retira el inmueble del mercado.
4. Contrato de arras: señal, normalmente el 10% del precio (arras penitenciales del art. 1454 del Código Civil), que compromete a ambas partes con penalización si una de ellas se retira.
5. Due diligence: revisión de cargas registrales, situación urbanística, deudas de comunidad, certificado de eficiencia energética (CEE), y en obra nueva, licencia de obra, seguro decenal y certificado final de obra.
6. Financiación: si hay hipoteca, se aplica la Ley 5/2019 de Crédito Inmobiliario (FEIN, periodo de reflexión de al menos 10 días, control notarial de transparencia). Los bancos financian habitualmente hasta 80% del valor de tasación para residentes y 60-70% para no residentes.
7. Escritura pública ante notario: formaliza la compraventa; es el momento en que, sumado a la entrega ("traditio"), se produce la transmisión de la propiedad conforme al Código Civil (arts. 609 y 1462).
8. Liquidación de impuestos: ITP (segunda mano) o IVA+AJD (obra nueva), en plazo de 30 días hábiles desde la firma.
9. Inscripción registral: la gestoría inscribe la escritura en el Registro de la Propiedad; no es constitutiva de la propiedad entre partes, pero da protección frente a terceros (fe pública registral, Ley Hipotecaria).

Vender un inmueble

El vendedor debe aportar: título de propiedad, últimos recibos de IBI, certificado de estar al corriente de pago con la comunidad de propietarios, certificado de eficiencia energética (obligatorio para anunciar y firmar), cédula de habitabilidad (exigida solo en algunas comunidades autónomas, p. ej. Baleares, Cataluña, Comunidad Valenciana, Canarias), e información sobre cargas o hipotecas pendientes (que deben cancelarse registralmente, aunque el préstamo ya esté pagado, mediante escritura de cancelación de hipoteca).

Tributación de las plusvalías

Impuestos en la adquisición y la propiedad

Nunca equiparar automáticamente el ITP-AJD español con el IMT portugués: la base de cálculo (valor de referencia catastral, no solo precio pactado), la gestión (autonómica, no estatal) y los tipos reducidos varían de forma sustancial entre las dos jurisdicciones.

Arrendamiento residencial

Comunidad de propietarios (propiedad horizontal)

Comprador extranjero

Residencia por inversión (Golden Visa): DEROGADA. La Ley Orgánica 1/2025 (BOE de 3 de enero de 2025) derogó los artículos 63 a 67 de la Ley 14/2013, y desde el 3 de abril de 2025 no se admiten nuevas solicitudes de residencia por inversión inmobiliaria, en deuda pública o en fondos/acciones. Las solicitudes presentadas antes de esa fecha siguen su tramitación conforme a la normativa vigente cuando se presentaron, y quienes ya tenían Golden Visa concedida conservan su validez y pueden renovarla, pero el régimen no admite nuevas conversiones. La compra de un inmueble en España, cualquiera que sea su valor, ya no otorga ni facilita por sí misma ningún derecho de residencia. Las vías de residencia disponibles en 2026 sin vínculo con la inversión inmobiliaria incluyen el visado de no lucrativo, el visado de nómada digital, el visado de emprendedor/profesional altamente cualificado, y la reagrupación familiar.

Preguntas frecuentes

Glosario

Nombre real del régimen

en España no existe un único nombre nacional. Cada comunidad autónoma tiene su propia denominación: VUT (vivienda de uso turístico, Madrid, Castilla y León, Cantabria, Castilla-La Mancha y la mayoría de regiones), HUT (habitatge d'ús turístic, Cataluña), VFT (vivienda con fines turísticos, Andalucía), ETV (estada turística en vivienda, Baleares), VV (vivienda vacacional, Canarias), entre otras.

"Este tema se regula principalmente a nivel regional/local." No existe un régimen nacional uniforme de licencias: el turismo es competencia exclusiva de las comunidades autónomas.

Encuadramiento nacional (NACIONAL)

• El Real Decreto 933/2021 (en vigor ampliado desde diciembre de 2024) obliga a registrar a todos los huéspedes en el sistema policial SES.HOSPEDAJES, con hasta 17-42 datos según el caso, en un plazo máximo de 24 horas desde el check-in.
• El Real Decreto 1312/2024 creó un Registro Único de Arrendamientos estatal (NRA/NRUA), obligatorio desde el 1 de julio de 2025 para anunciarse en plataformas digitales. Actualización relevante (STS 620/2026): el Tribunal Supremo anuló en 2026, a raíz de un recurso de la Generalitat Valenciana, el procedimiento de registro único nacional por invadir competencias autonómicas de turismo, manteniendo únicamente la ventanilla única digital y las obligaciones de transmisión de datos de las plataformas con fines estadísticos. En la práctica, desde esa sentencia, el registro operativo y determinante para anunciarse legalmente vuelve a ser el registro autonómico de cada comunidad, no un número único nacional.

Reglas regionales (REGIONAL, ejemplos, no exhaustivo)

• Cataluña: Decreto-ley 3/2023; exige habilitación como HUT ante el Registro de Turismo de Cataluña.
• Andalucía: Decreto 28/2016 y Decreto 31/2024.
• Comunidad Valenciana: Decreto 10/2021 y Decreto-ley 9/2024; endureció controles y depuró miles de registros por falta de datos esenciales.
• Baleares y Canarias: limitaciones urbanísticas y zonificación específica por islas; Canarias aprobó la Ley 6/2025.
• País Vasco: Decreto 101/2018, con registro de viajeros a través de la Ertzaintza.

Reglas municipales (MUNICIPAL, ejemplos)

• Barcelona: moratoria/prohibición de nuevas licencias de vivienda turística desde hace años, dentro del PEUAT (Plan Especial Urbanístico de Alojamientos Turísticos); el ayuntamiento ha anunciado la intención de eliminar progresivamente las licencias existentes hacia 2028, aunque este calendario debe confirmarse caso por caso.
• Muchos ayuntamientos aplican planes urbanísticos propios (p. ej. planes tipo "RESIDE") que limitan el uso turístico en determinados edificios o zonas residenciales.

Requisitos habituales del inmueble

cédula de habitabilidad o licencia de primera ocupación, placa identificativa visible, cumplimiento de normativa de accesibilidad y seguridad, y en muchos casos informe de compatibilidad urbanística.

Comunidad de propietarios

desde la reforma del art. 17.12 LPH (Ley Orgánica 1/2025), la comunidad puede limitar o condicionar el alquiler turístico con el 60% de propietarios y cuotas, y recargar hasta un 20% los gastos comunes de las viviendas turísticas (sin efecto retroactivo sobre actividad ya iniciada legalmente antes del acuerdo).

Límites de utilización

algunas comunidades autónomas limitan la duración máxima de la estancia (normalmente por debajo de 31 días) para que la actividad se considere turística y no arrendamiento de temporada o de vivienda habitual.

Obligaciones frente a huéspedes

información veraz sobre el alojamiento, cumplimiento de aforo máximo declarado, hoja de reclamaciones a disposición, y seguros de responsabilidad civil en varias comunidades.

Fiscalidad

• IVA: exento con carácter general si no se prestan servicios propios de la industria hotelera (limpieza durante la estancia, cambio de ropa de cama, recepción); en ese caso tributa como rendimiento del capital inmobiliario en el IRPF/IRNR. Si se prestan servicios hoteleros, la actividad tributa al 10% de IVA y se considera actividad económica.
• IRPF (residentes): rendimiento del capital inmobiliario; no se aplican las reducciones previstas para el alquiler de vivienda habitual (esas reducciones, de 50% a 90%, están reservadas a los contratos de vivienda permanente). Los gastos deducibles se prorratean por los días efectivamente alquilados.
• IRNR (no residentes): UE/EEE al 19% con deducción de gastos; resto del mundo al 24% sobre el importe íntegro, en principio sin deducción de gastos.
• Tasas turísticas: existen en varias comunidades (p. ej. Cataluña, Baleares) como impuesto o tasa por pernoctación, gestionadas a nivel autonómico o municipal; deben verificarse por destino concreto.

Obligaciones de las plataformas

desde 2018, plataformas como Airbnb o Booking deben informar trimestralmente a la Agencia Tributaria sobre titular, huéspedes, referencia catastral, días de ocupación e importes; desde julio de 2025 deben además retirar anuncios sin número de registro válido según el marco aplicable en cada momento (ver nota sobre la sentencia de 2026).

Sanciones

el incumplimiento de la normativa turística autonómica (operar sin licencia, superar aforo, no exhibir placa) puede dar lugar a sanciones administrativas que varían por comunidad, además de las consecuencias fiscales por no declarar ingresos.

Variación por ciudad/región

el régimen cambia sustancialmente entre, por ejemplo, Madrid, Barcelona, Palma de Mallorca o San Sebastián; no debe generalizarse una regla de una ciudad al resto del país.

ACHETER UN BIEN IMMOBILIER

Niveau : NATIONAL (Code civil), avec variations DÉPARTEMENTALES (droits de mutation) et MUNICIPALES (urbanisme, changement d'usage).

Séquence habituelle :

1. Offre d'achat (promesse unilatérale d'achat) : premier acte, engage l'acquéreur pendant une durée déterminée ; une fois acceptée par le vendeur, elle vaut accord sur la chose et sur le prix (art. 1583 Code civil).
2. Compromis de vente (promesse synallagmatique de vente) : avant-contrat qui engage réciproquement les deux parties (« le compromis vaut vente », art. 1589 Code civil), sous réserve des conditions suspensives (notamment l'obtention du financement, en général dans un délai de 30 à 60 jours). Un dépôt de garantie de 5 % à 10 % du prix est en général séquestré chez le notaire ou l'agent immobilier.
3. Délai de rétractation : l'acquéreur (non professionnel) dispose de 10 jours à compter de la notification du compromis pour se désister sans justification ni pénalité (loi Macron de 2015).
4. Diagnostics obligatoires : diagnostic de performance énergétique (DPE), amiante, plomb, termites, gaz, électricité, état des risques naturels et technologiques, etc., à la charge du vendeur.
5. Financement : en cas de prêt, l'offre de prêt bancaire est en général obtenue en 2-3 semaines ; les banques appliquent un taux d'endettement maximal de 33 % et un « reste à vivre » minimal, avec refus fréquent pour les logements classés F ou G au DPE.
6. Acte authentique : signé chez le notaire, en moyenne 2 à 3 mois après le compromis ; le notaire vérifie la situation hypothécaire, l'urbanisme et l'absence de procédure judiciaire en cours. C'est la signature de l'acte authentique qui opère le transfert effectif de propriété et déclenche la remise des clés.
7. Paiement des frais de notaire (droits de mutation + émoluments + débours) le jour de la signature ; le notaire reverse les droits de mutation au département et à la commune.
8. Publicité foncière : le notaire procède à la publication de l'acte au service de la publicité foncière, opposable aux tiers.

« Frais de notaire » — composition réelle : malgré leur nom, l'essentiel de cette somme (environ 70-80 %) ne rémunère pas le notaire mais constitue des droits de mutation à titre onéreux (DMTO) reversés à l'État, au département et à la commune. Les émoluments réels du notaire (barème réglementé, dégressif) ne représentent qu'environ 0,8 % à 1,5 % du prix.

Montant des frais de notaire en 2026 :

• Bien ancien : DMTO d'environ 5,09 % à 6,32 % du prix selon le département (taxe départementale de 4,50 % ou 5,00 %, taxe communale additionnelle de 1,20 %, frais d'assiette et de recouvrement de l'État). Total des frais de notaire : environ 7 % à 8,5 % du prix.
• Bien neuf (VEFA ou moins de 5 ans) : taxe de publicité foncière réduite à 0,715 %, la TVA à 20 % étant déjà comprise dans le prix de vente. Total des frais : environ 2 % à 3 % du prix.
• Hausse 2025-2028 : depuis le 1er avril 2025 et jusqu'au 31 mars 2028 (article 116 de la loi de finances pour 2025), les départements peuvent porter leur part de DMTO de 4,50 % à 5,00 % ; la quasi-totalité des départements l'a fait à la mi-2026. Les primo-accédants achetant leur résidence principale sont exonérés de cette hausse dans la plupart des départements et restent au taux antérieur de 5,80 % (contre 6,32 % dans le cas général).

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — le budget 2026 évoque un mécanisme ciblé de réduction des DMTO pour les primo-accédants ; les textes d'application définitifs doivent être vérifiés au moment de chaque opération.

Précautions principales avant d'acheter : vérifier l'état hypothécaire du bien, la conformité urbanistique (permis de construire, absence d'extension non déclarée), le carnet d'entretien et les charges de copropriété impayées, et pour les terrains ruraux ou agricoles, l'existence d'un droit de préemption de la SAFER (voir section G).

VENDRE UN BIEN IMMOBILIER

Niveau : NATIONAL

Le vendeur doit fournir : titre de propriété, ensemble des diagnostics techniques obligatoires (DPE, amiante, plomb, électricité, gaz, termites selon zone, état des risques), dernier avis de taxe foncière, relevé de charges de copropriété et certificat attestant l'absence de procédure en cours (le cas échéant), et procéder à la mainlevée de toute hypothèque inscrite si le crédit est déjà remboursé.

Devoirs d'information : le vendeur doit déclarer les vices, litiges, servitudes et non-conformités connus ; la dissimulation d'un vice caché engage sa responsabilité (garantie des vices cachés, art. 1641 et s. Code civil).

Coûts typiques du vendeur : mainlevée d'hypothèque, commission d'agence (si applicable, sauf mandat exclusif à charge acquéreur), et sa propre fiscalité sur la plus-value (voir section C). Les droits de mutation sont, sauf accord contraire, toujours à la charge de l'acquéreur.

Intervention du notaire : obligatoire pour l'acte authentique ; acheteur et vendeur peuvent chacun choisir leur propre notaire sans surcoût, les deux études se partageant alors les émoluments.

TAXATION DES PLUS-VALUES

Niveau : NATIONAL

Résidence principale : totalement exonérée de plus-value, sans condition de durée de détention.

Autres biens (résidences secondaires, biens locatifs, terrains à bâtir) : taux global de 36,2 % sur la plus-value nette, réparti entre :

• 19 % d'impôt sur le revenu (art. 150 U CGI) ;
• 17,2 % de prélèvements sociaux (CSG 9,2 % + CRDS 0,5 % + prélèvement de solidarité 7,5 %).

Abattements pour durée de détention (calculés à partir de la 6ᵉ année) :

• Pour l'impôt sur le revenu : 6 % par an de la 6ᵉ à la 21ᵉ année, puis 4 % la 22ᵉ année → exonération totale d'IR après 22 ans de détention.
• Pour les prélèvements sociaux : 1,65 % par an de la 6ᵉ à la 21ᵉ année, 1,60 % la 22ᵉ, puis 9 % par an de la 23ᵉ à la 30ᵉ → exonération totale après 30 ans.

Surtaxe sur les plus-values élevées : une surtaxe progressive de 2 % à 6 % s'applique lorsque la plus-value nette imposable dépasse 50 000 €, portant le taux effectif jusqu'à environ 42,2 % sur la fraction concernée (art. 1609 nonies G CGI). Elle ne s'applique pas à la résidence principale (exonérée) mais concerne les résidences secondaires et biens locatifs.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — un amendement visant à réduire la durée d'exonération totale de 22 à 17 ans a été débattu en 2026 mais n'a pas été retenu dans la loi de finances pour 2026 à la date de cette guide ; le régime actuel (22/30 ans) reste en vigueur. Vérifier l'état du droit au moment de chaque opération.

Vendeurs non-résidents :

• Le régime de taux (19 % IR + 17,2 % PS pour les résidents de l'UE/EEE/Suisse ; 19 % IR + prélèvement social spécifique de 7,5 % selon convention pour les autres) et les abattements pour durée de détention s'appliquent de la même manière qu'aux résidents.
• Exonération spécifique pour ancienne résidence principale : un non-résident qui vend son ancien logement en France peut bénéficier d'une exonération plafonnée à 150 000 € de plus-value nette imposable, à condition d'avoir été résident fiscal français pendant au moins deux années consécutives avant la vente, d'être ressortissant de l'UE/EEE (ou d'un pays ayant conclu une convention d'assistance administrative avec la France), et de vendre au plus tard le 31 décembre de l'année suivant le départ de France (ou sans délai si le logement est resté à sa libre disposition depuis le 1er janvier précédant la vente). Un couple marié cédant un bien en indivision peut cumuler jusqu'à 300 000 € d'exonération.
• Représentant fiscal accrédité : obligatoire lorsque le prix de cession dépasse 150 000 € (seuil apprécié par cédant), sauf si le bien est détenu depuis plus de 30 ans (donc totalement exonéré) ou si le vendeur est résident de l'UE/EEE (dispense automatique pour les personnes physiques résidentes de l'UE/EEE). Le représentant peut être une société accréditée, une banque établie en France, l'acquéreur s'il est fiscalement domicilié en France, ou toute autre personne domiciliée en France et accréditée par l'administration (à l'exclusion des notaires et avocats).
• Le notaire prélève et reverse l'impôt à l'administration fiscale au moment de la vente ; ce n'est pas le vendeur qui le règle directement.

Cas des SCI (sociétés civiles immobilières) : les mêmes règles s'appliquent en substance à la cession de parts de SCI à prépondérance immobilière soumise à l'IR, avec un seuil de 150 000 € apprécié sur la quote-part de valeur vénale des actifs immobiliers correspondant aux droits des associés non-résidents hors UE/EEE.

Cession dans les 5 premières années : aucune exonération liée à la durée n'existe avant la 6ᵉ année ; la plus-value brute (ajustée des frais d'acquisition et travaux justifiés) est intégralement soumise au taux de 36,2 %, hors résidence principale.

IMPÔTS À L'ACQUISITION ET SUR LA PROPRIÉTÉ

Niveau : mixte (DMTO fixés dans une fourchette légale par les départements ; IFI est NATIONAL ; taxe foncière et taxe d'habitation sur les résidences secondaires sont MUNICIPAUX).

À l'acquisition : voir section A pour le détail des DMTO (ancien : ~5,09-6,32 % ; neuf : ~0,715 % + TVA 20 % déjà incluse dans le prix).

Impôts annuels sur la propriété :

• Taxe foncière sur les propriétés bâties (TFPB) : impôt communal annuel dû par tout propriétaire au 1er janvier, calculé sur la valeur locative cadastrale (loyer théorique annuel estimé par l'administration, généralement bien inférieure à la valeur de marché) multipliée par le taux voté par la commune (et, le cas échéant, l'intercommunalité et le département). Aucun seuil d'exonération générale ; des exonérations ou dégrèvements ciblés existent (personnes âgées ou handicapées sous conditions de ressources, logements neufs pendant les deux premières années dans certaines communes, etc.).
• Taxe d'habitation sur les résidences secondaires (THRS) : la taxe d'habitation a été supprimée pour les résidences principales depuis 2023, mais reste due pour les résidences secondaires, sans abattement, calculée sur la même valeur locative cadastrale. Dans les communes classées en zone tendue (environ 1 100 à 1 150 communes en 2026), une majoration de 5 % à 60 % peut être votée par la commune (art. 1407 ter CGI) ; plusieurs grandes villes (Paris, Bordeaux, Nice, Biarritz, Saint-Malo) appliquent le taux maximal de 60 %.
• Taxe sur les logements vacants (TLV) / taxe d'habitation sur les logements vacants (THLV) : s'applique aux logements non meublés inoccupés depuis plus d'un an (TLV, zones tendues) ou deux ans (THLV, ailleurs).
• Impôt sur la Fortune Immobilière (IFI) : impôt national qui a remplacé l'ISF en 2018, portant exclusivement sur le patrimoine immobilier net (biens bâtis et non bâtis détenus directement, parts de SCI/SCPI/OPCI à hauteur de leur fraction immobilière). Seuil de déclenchement : 1 300 000 € de patrimoine immobilier net taxable au 1er janvier ; une fois ce seuil dépassé, l'impôt est calculé sur un barème progressif à partir de 800 000 € (taux de 0,50 % à 1,50 % selon les tranches, art. 977 CGI), avec un mécanisme de décote entre 1,3 M€ et 1,4 M€. La résidence principale bénéficie d'un abattement de 30 % sur sa valeur. Les résidents fiscaux français sont imposés sur leur patrimoine immobilier mondial ; les non-résidents, uniquement sur leurs actifs immobiliers situés en France (sauf certaines conventions fiscales bilatérales spécifiques, notamment avec certains pays, qui peuvent élargir ou restreindre l'assiette).

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — un projet d'« Impôt sur la Fortune Improductive », qui aurait élargi l'assiette aux liquidités tout en exonérant l'immobilier locatif, a été voté en première lecture par l'Assemblée nationale fin 2025 mais n'a pas été retenu dans la loi de finances pour 2026 ; il reste une piste politique débattue, non applicable à ce jour.

Ne jamais équivaloir automatiquement les DMTO français avec l'IMT portugais, ni l'IFI avec l'AIMI portugais : les seuils, les assiettes et les administrations compétentes diffèrent sensiblement.

LOCATION RÉSIDENTIELLE

Niveau : NATIONAL (loi n° 89-462 du 6 juillet 1989), avec règles renforcées dans les zones tendues (classification nationale par décret, mais avec effets différenciés localement) et un régime expérimental d'encadrement strict des loyers limité à certains territoires.

Champ d'application : la loi de 1989 régit les locations du secteur privé constituant la résidence principale du locataire (logement vide ou meublé), qu'il s'agisse d'un usage exclusivement d'habitation ou mixte (habitation + activité professionnelle).

Durée du bail :

• Logement vide (non meublé) : minimum 3 ans si le bailleur est une personne physique, 6 ans si c'est une personne morale (SCI, société, agence). Reconduction tacite pour la même durée sauf congé régulier.
• Logement meublé : durée généralement plus courte (habituellement 1 an, 9 mois pour un étudiant, renouvelable).
• Bail mobilité (créé par la loi ELAN de 2018) : de 1 à 10 mois, non renouvelable, réservé à des situations précises (mutation professionnelle, mission temporaire, formation, etc.), sans dépôt de garantie possible.

Dépôt de garantie : plafonné à 1 mois de loyer hors charges pour une location vide, 2 mois pour une location meublée. Non révisable pendant le bail.

Congé (résiliation) :

• Par le locataire : peut résilier à tout moment, sans justification, avec un préavis de 3 mois (logement vide) réduit à 1 mois en zone tendue ou dans certains cas personnels (mutation, perte d'emploi, premier emploi, problème de santé, bénéficiaire du RSA ou de l'AAH). Préavis d'1 mois pour un logement meublé.
• Par le bailleur : ne peut donner congé qu'à l'échéance du bail, avec un préavis de 6 mois (vide) ou 3 mois (meublé), et pour un motif limitativement énuméré par la loi : reprise pour habiter (soi-même ou proche), vente du bien, ou motif légitime et sérieux (impayés répétés, troubles de voisinage, etc.).

Révision du loyer : l'indexation annuelle suit l'indice de référence des loyers (IRL) publié par l'INSEE, si le contrat le prévoit.

Zones tendues : classification nationale (décret n° 2013-392, élargie depuis) couvrant environ 1 100-1 150 communes en 2026, qui déclenche : préavis locataire réduit à 1 mois, encadrement de la hausse du loyer à la relocation, possibilité pour la commune de majorer la THRS, et application de la taxe sur les logements vacants.

Encadrement strict des loyers (dispositif distinct et plus contraignant) : expérimentation issue de la loi ELAN de 2018, prolongée par la loi 3DS de 2022, applicable dans seulement 9 territoires en 2026 : Paris, Lyon-Villeurbanne, Lille (et Hellemmes, Lomme), Bordeaux, Montpellier, Grenoble-Alpes Métropole, Pays Basque, Plaine Commune et Est Ensemble. Dans ces zones, un loyer de référence maximal est fixé par arrêté préfectoral et le loyer effectif ne peut le dépasser que dans des cas limités (complément de loyer justifié).

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — l'expérimentation d'encadrement strict des loyers est prolongée jusqu'en 2026 ; son renouvellement au-delà de cette date doit être vérifié, de même que la liste à jour des communes en zone tendue.

Renforcement anti-squat (2023, précisé par décret de 2026) : depuis la loi du 27 juillet 2023, la clause résolutoire (résiliation automatique du bail) est obligatoire dans tout contrat de location d'habitation, non seulement en cas d'impayé de loyer ou de charges, mais aussi en cas de non-versement du dépôt de garantie. Un décret du 6 juillet 2026 a mis à jour le contrat-type de location en conséquence, applicable à tout bail conclu ou renouvelé à compter du 1er octobre 2026.

Bail relevant du droit commun (Code civil) : utilisé lorsque le logement ne constitue pas la résidence principale du locataire (résidence secondaire louée, logement de fonction, occupation réellement temporaire hors bail mobilité) ; il échappe alors aux protections de la loi de 1989, mais les juridictions requalifient le contrat si l'usage réel est celui d'une résidence principale.

Fiscalité des loyers : les revenus de location nue relèvent des revenus fonciers (régime réel ou micro-foncier avec abattement de 30 % si les recettes annuelles sont inférieures à 15 000 €) ; les revenus de location meublée relèvent des bénéfices industriels et commerciaux (BIC), avec un régime micro-BIC ou réel selon les recettes et le statut (LMNP/LMP).

Registre : aucun enregistrement administratif général n'est requis pour un bail de résidence principale classique (à la différence du meublé de tourisme, voir module séparé) ; le contrat doit être écrit et respecter le modèle-type réglementaire (décret n° 2015-587).

COPROPRIÉTÉ

Niveau : NATIONAL (loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis).

Organes de la copropriété : le syndicat des copropriétaires (l'ensemble des copropriétaires, personne morale), le syndic (gestionnaire, professionnel ou bénévole, dont les missions sont détaillées à l'article 18 de la loi), et le conseil syndical (organe consultatif élu parmi les copropriétaires, obligatoire sauf dispense pour les petites copropriétés).

Charges : chaque copropriétaire participe aux charges générales (conservation, entretien, administration des parties communes) proportionnellement à ses tantièmes (quote-part fixée dans le règlement de copropriété), et aux charges spéciales (services et équipements individualisables) selon l'utilité objective pour son lot. Le budget prévisionnel est voté annuellement en assemblée générale ; les appels de charges sont en général trimestriels.

Fonds de travaux : obligatoire pour tout immeuble à destination totale ou partielle d'habitation, alimenté par une cotisation annuelle qui ne peut être inférieure à 5 % du budget prévisionnel voté chaque année (relevé progressivement depuis 2,5 % en 2023 par la loi Climat et Résilience de 2021). Les sommes versées restent définitivement acquises au syndicat, sans remboursement au copropriétaire sortant lors de la revente du lot.

Assemblée générale et majorités : la loi distingue plusieurs niveaux de majorité selon l'importance de la décision : majorité simple des voix exprimées (art. 24 — actes d'administration courante), majorité absolue des voix de tous les copropriétaires (art. 25 — travaux d'amélioration, nomination du syndic), double majorité (art. 26 — modifications du règlement de copropriété, actes de disposition), et unanimité pour certaines décisions les plus lourdes. La loi Climat et Résilience de 2021 a facilité le vote des travaux de rénovation énergétique en abaissant certaines majorités requises.

Plan pluriannuel de travaux (PPT) : obligatoire pour les copropriétés de plus de 15 ans, imposé par la loi Climat et Résilience de 2021.

Location touristique et copropriété : depuis une modification récente de la loi de 1965, un point d'information du syndic relatif à l'activité de location de meublés touristiques au sein de la copropriété doit être inscrit à l'ordre du jour de la prochaine assemblée générale — mesure de transparence qui accompagne le renforcement général de l'encadrement de la location de courte durée (voir module séparé).

Responsabilités à l'achat d'un lot : le notaire demande systématiquement un état daté au syndic pour vérifier les charges impayées et les provisions dues par le vendeur ; contrairement au régime espagnol, l'acquéreur n'est en principe pas tenu des dettes de charges antérieures à la vente, sauf stipulation contraire, mais il est essentiel de vérifier les travaux votés et non encore financés.

ACHETEUR ÉTRANGER

Niveau : NATIONAL, avec un régime spécial pour le foncier agricole/rural (également NATIONAL mais d'application ciblée).

Restrictions à l'achat : la France n'impose aucune restriction générale liée à la nationalité ou à la résidence pour l'achat d'un bien résidentiel (résidence principale ou secondaire) ; aucun visa ni permis spécial n'est requis pour acheter. L'acheteur étranger dispose des mêmes droits que le national.

Exception — terres agricoles et rurales : la SAFER (Société d'Aménagement Foncier et d'Établissement Rural) dispose d'un droit de préemption sur la quasi-totalité des transactions portant sur des terres agricoles, forêts et certains biens ruraux, quelle que soit la nationalité de l'acquéreur. Une déclaration d'intention d'aliéner (DIA) est en général obligatoire avant toute vente de ce type de bien ; il n'est pas nécessaire d'être agriculteur pour devenir propriétaire de foncier agricole, mais la SAFER peut se substituer à l'acquéreur pressenti pour préserver la vocation agricole ou environnementale des parcelles.

Citoyens UE/EEE : achètent dans les mêmes conditions qu'un ressortissant français, sans formalité particulière liée à la nationalité.

Citoyens de pays tiers : peuvent également acheter librement. En pratique, les banques françaises exigent souvent un apport plus élevé (20-30 %) et un dossier plus complet (justificatifs de revenus, déclaration de provenance des fonds au titre de la lutte anti-blanchiment) pour les emprunteurs non-résidents.

Résidence et séjour : la propriété d'un bien immobilier n'accorde aucun droit de résidence en France. Pour un ressortissant hors UE/EEE, le régime Schengen limite le séjour à 90 jours sur toute période de 180 jours sans visa long séjour ; posséder un bien peut appuyer une demande de visa (par exemple visa « visiteur »/non lucratif) mais ne la garantit pas. La France n'a pas de programme de type « Golden Visa » liant investissement immobilier et titre de séjour à la date de cette guide.

Contrôles anti-blanchiment : notaires, banques et agents immobiliers sont des professionnels assujettis aux obligations de vigilance (identification du client, origine des fonds) au titre de la réglementation anti-blanchiment.

Représentation fiscale : voir section C — obligatoire pour les non-résidents hors UE/EEE vendant un bien pour plus de 150 000 €, sauf détention de plus de 30 ans.

QUESTIONS FRÉQUENTES

1. Un étranger peut-il acheter librement un bien immobilier en France ? Oui, sans restriction générale de nationalité, sauf pour les terrains agricoles/ruraux soumis au droit de préemption de la SAFER.
2. L'achat d'un bien donne-t-il un droit de résidence en France ? Non ; la propriété n'ouvre aucun droit de séjour automatique. Les ressortissants hors UE/EEE restent soumis à la règle Schengen des 90/180 jours sans visa long séjour.
3. Quand la propriété est-elle transférée légalement ? À la signature de l'acte authentique chez le notaire, et non au compromis de vente.
4. Puis-je me rétracter après avoir signé le compromis de vente ? Oui, l'acquéreur non professionnel dispose de 10 jours à compter de la notification du compromis pour se désister sans justification ni pénalité.
5. Combien coûtent les « frais de notaire » ? Environ 7-8,5 % du prix dans l'ancien (essentiellement des droits de mutation reversés à l'État et aux collectivités), et seulement 2-3 % dans le neuf.
6. La résidence principale est-elle taxée sur la plus-value en cas de revente ? Non, elle est totalement exonérée, quelle que soit la durée de détention.
7. Et une résidence secondaire ? Oui, au taux global de 36,2 % (19 % IR + 17,2 % PS), avec des abattements progressifs qui aboutissent à une exonération totale après 22 ans (IR) et 30 ans (PS) de détention.
8. Un non-résident vendant en France doit-il désigner un représentant fiscal ? Oui si le prix dépasse 150 000 €, sauf s'il est résident de l'UE/EEE (dispense automatique) ou détient le bien depuis plus de 30 ans.
9. Qu'est-ce que la taxe foncière et qui la paie ? Un impôt communal annuel dû par tout propriétaire au 1er janvier, calculé sur la valeur locative cadastrale du bien.
10. La taxe d'habitation existe-t-elle encore ? Elle a été supprimée pour les résidences principales, mais reste due pour les résidences secondaires, avec une majoration possible de 5 % à 60 % dans les zones tendues.
11. Qu'est-ce que l'IFI et qui le paie ? L'Impôt sur la Fortune Immobilière, dû par les personnes physiques dont le patrimoine immobilier net dépasse 1,3 million d'euros au 1er janvier.
12. Combien de temps dure un bail de location vide ? Minimum 3 ans si le bailleur est une personne physique, 6 ans si c'est une personne morale.
13. Puis-je louer mon logement sur Airbnb librement ? Non ; depuis la loi Le Meur de 2024, tout meublé de tourisme doit être enregistré (numéro national obligatoire au plus tard le 20 mai 2026), respecter des seuils de performance énergétique croissants, et dans de nombreuses communes, obtenir une autorisation de changement d'usage si ce n'est pas votre résidence principale.
14. La copropriété peut-elle m'empêcher de faire de la location courte durée ? La loi ne prévoit pas encore de droit d'opposition aussi direct qu'en Espagne, mais le syndic doit désormais porter un point d'information sur cette activité à l'ordre du jour de l'assemblée générale, et le règlement de copropriété peut contenir des clauses limitatives.
15. Que se passe-t-il si mon meublé de tourisme n'est pas enregistré ou dépasse le quota de jours autorisé ? Les sanctions cumulables peuvent atteindre des montants très élevés (amendes pour défaut de changement d'usage, défaut d'enregistrement, défaut de DPE, dépassement du plafond de jours), certains tribunaux ayant prononcé des condamnations de plus de 100 000 € au total.

GLOSSAIRE

• Compromis de vente (promesse synallagmatique de vente) : avant-contrat qui engage réciproquement l'acheteur et le vendeur avant la signature définitive.
• Acte authentique : document notarié qui opère le transfert effectif de la propriété.
• Délai de rétractation : période de 10 jours pendant laquelle l'acquéreur peut se désister sans justification après le compromis.
• Frais de notaire : somme versée au notaire à la signature, composée essentiellement de droits de mutation (DMTO) reversés à l'État et aux collectivités, et pour une faible part des émoluments du notaire.
• DMTO (droits de mutation à titre onéreux) : taxes départementales et communales perçues lors de la vente d'un bien immobilier.
• Plus-value immobilière : différence entre le prix de vente et le prix d'acquisition (ajusté des frais et travaux), soumise à l'impôt sur le revenu et aux prélèvements sociaux, sauf résidence principale.
• Représentant fiscal accrédité : intermédiaire obligatoire pour certains vendeurs non-résidents réalisant une plus-value immobilière importante.
• Taxe foncière (TFPB) : impôt communal annuel dû par tout propriétaire, calculé sur la valeur locative cadastrale.
• Taxe d'habitation sur les résidences secondaires (THRS) : impôt local dû sur les résidences secondaires, supprimé pour les résidences principales.
• Valeur locative cadastrale (VLC) : loyer théorique annuel estimé par l'administration fiscale, servant de base à la taxe foncière et à la THRS.
• IFI (Impôt sur la Fortune Immobilière) : impôt national sur le patrimoine immobilier net dépassant 1,3 million d'euros.
• Zone tendue : classification nationale de communes où l'offre de logement est insuffisante par rapport à la demande, déclenchant des règles spécifiques de préavis, de fiscalité locale et parfois d'encadrement des loyers.
• Encadrement des loyers : dispositif expérimental et plus strict que le zonage général, applicable dans seulement 9 territoires, fixant un loyer de référence maximal.
• IRL (indice de référence des loyers) : indice publié par l'INSEE utilisé pour réviser annuellement les loyers.
• Syndic : professionnel ou bénévole chargé de la gestion administrative et financière de la copropriété.
• Syndicat des copropriétaires : personne morale regroupant l'ensemble des copropriétaires d'un immeuble.
• Tantièmes (ou millièmes) : quote-part de chaque lot dans les parties communes, déterminant la répartition des charges générales.
• Fonds de travaux : réserve obligatoire de la copropriété, alimentée par une cotisation annuelle minimale de 5 % du budget prévisionnel.
• SAFER : organisme disposant d'un droit de préemption sur les ventes de terres agricoles et rurales.
• Meublé de tourisme : logement meublé loué de courte durée à une clientèle de passage (régime distinct de la location de résidence principale).
• Loi Le Meur : loi n° 2024-1039 du 19 novembre 2024 encadrant la location de meublés de tourisme (enregistrement national, DPE, pouvoirs des maires).
• Changement d'usage : autorisation municipale requise, dans certaines communes, pour louer en meublé de tourisme un logement qui n'est pas la résidence principale du loueur.

MODULE SÉPARÉ : LOCATION TOURISTIQUE DE COURTE DURÉE (MEUBLÉ DE TOURISME)

Nom réel du régime : en France, la figure juridique est le meublé de tourisme (« location de courte durée » dans le langage courant, souvent associée à Airbnb, Booking ou Abritel), régie par le Code du tourisme et le Code de la construction et de l'habitation, récemment renforcée par la loi n° 2024-1039 du 19 novembre 2024, dite « loi Le Meur ».

Encadrement national (NATIONAL) :

• Enregistrement obligatoire : tout meublé de tourisme doit être enregistré via un téléservice national unique, avec un numéro d'enregistrement à 13 chiffres obligatoire sur toute annonce, au plus tard le 20 mai 2026 (généralisation ; l'enregistrement en mairie existait déjà auparavant dans les communes l'ayant instauré, notamment les grandes villes).
• Diagnostic de performance énergétique (DPE), calendrier progressif : depuis le 21 novembre 2024, tout nouveau meublé de tourisme mis en location dans une commune soumise à autorisation de changement d'usage doit afficher un DPE classé entre A et E (classes F et G interdites à l'entrée) ; ce seuil doit passer à A-D pour l'ensemble du parc (résidence principale et secondaire confondues) au plus tard le 1er janvier 2034. Les meublés déclarés avant le 21 novembre 2024 et classés F ou G bénéficient d'un sursis jusqu'à cette échéance de 2034.
• Plafond de jours pour la résidence principale : un propriétaire louant sa résidence principale en meublé de tourisme pendant ses absences reste plafonné à 120 jours par an au niveau national ; la commune peut abaisser ce plafond à 90 jours par délibération.
• Fiscalité renforcée en 2025 : réduction de l'abattement micro-BIC applicable aux revenus de location meublée de tourisme non classée (30 % avec plafond de 15 000 €, contre 50 % auparavant) et pour les meublés classés (50 % avec plafond de 77 700 €, contre 71 % et 188 700 € auparavant). Réintégration des amortissements déduits dans le calcul de la plus-value en cas de revente pour les loueurs en meublé non professionnel (LMNP), depuis la loi de finances pour 2025.
• Pouvoirs des maires : la loi Le Meur renforce les compétences des maires (article 5) pour réguler les meublés de tourisme sur leur territoire.

Changement d'usage (variable selon la commune, NATIONAL dans son principe mais d'application MUNICIPALE) : dans les communes de plus de 200 000 habitants et dans certaines zones tendues (notamment Paris, Lyon, Marseille, Bordeaux, Nice et d'autres grandes villes touristiques), louer un logement qui n'est pas la résidence principale du loueur en location de courte durée nécessite une autorisation préalable de changement d'usage délivrée par la mairie, parfois assortie d'une obligation de compensation (transformer un local commercial équivalent en logement). Les règles précises (seuils, compensation, zones concernées) varient sensiblement d'une commune à l'autre.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — les règles de changement d'usage doivent être vérifiées commune par commune (règlement municipal en vigueur au moment de l'opération), de même que la liste actualisée des communes ayant abaissé le plafond de jours à 90.

Sanctions : les infractions cumulables (absence d'autorisation de changement d'usage, absence d'enregistrement, absence de DPE conforme, dépassement du plafond de jours) peuvent donner lieu à des amendes administratives et judiciaires très élevées ; plusieurs jugements du tribunal judiciaire de Paris ont abouti à des condamnations cumulées dépassant 100 000 € pour des loueurs en infraction sur plusieurs points simultanément.

Fiscalité des revenus : les revenus de meublé de tourisme relèvent des bénéfices industriels et commerciaux (BIC), selon le régime micro-BIC (avec les abattements réduits en 2025-2026, voir ci-dessus) ou le régime réel, avec un statut de loueur en meublé non professionnel (LMNP) ou professionnel (LMP) selon les seuils de recettes et l'inscription au registre du commerce.

Taxe de séjour : taxe locale (communale ou intercommunale), collectée par nuitée et par personne, dont le montant et le régime (au réel ou forfaitaire) varient selon la commune et la catégorie de classement de l'hébergement ; à vérifier destination par destination.

Copropriété : le syndic doit inscrire un point d'information sur l'activité de location de meublés touristiques au sein de l'immeuble à l'ordre du jour de la prochaine assemblée générale (modification récente de la loi de 1965) ; le règlement de copropriété peut par ailleurs contenir des clauses d'habitation bourgeoise qui limitent ou encadrent cette activité, sous le contrôle du juge.

Variation par ville/région : le régime de changement d'usage, le plafond de jours (120 ou 90) et la taxe de séjour varient sensiblement entre, par exemple, Paris, Lyon, Nice ou une commune rurale ; il ne faut jamais généraliser la règle d'une ville à l'ensemble du pays.

EINE IMMOBILIE KAUFEN

Ebene: BUNDESWEIT (BGB), mit Abweichungen auf LANDESEBENE (Grunderwerbsteuersatz) und KOMMUNALER EBENE (Bauplanung, ggf. Vorkaufsrecht der Gemeinde).

Üblicher Ablauf:

1. Notarielle Beurkundung ist gesetzlich zwingend (§ 311b BGB): Ohne notarielle Beurkundung ist ein Immobilienkaufvertrag in Deutschland rechtlich unwirksam. Käufer und Verkäufer können denselben oder unterschiedliche Notare beauftragen (in Deutschland ist der Notar neutral und vertritt beide Parteien gleichermaßen, anders als in manchen anderen Ländern).
2. Vertragsentwurf: Der Notar erstellt den Kaufvertragsentwurf; bei Verbraucherverträgen ist gesetzlich eine Prüfzeit von mindestens 14 Tagen vor dem Beurkundungstermin vorgeschrieben.
3. Beurkundungstermin: Der Notar liest den vollständigen Vertrag laut vor (Dauer meist 45–90 Minuten, je nach Komplexität), erläutert die wesentlichen Klauseln (Kaufpreis, Gewährleistungsausschluss, Lastenfreistellung, steuerliche Folgen) und beantwortet Fragen. Danach unterschreiben beide Parteien; ab diesem Moment ist der Vertrag rechtsverbindlich — ein Widerrufsrecht wie bei Verbraucherverträgen im Fernabsatz besteht nicht.
4. Auflassung (§ 925 BGB): Die dingliche Einigungserklärung beider Parteien, dass das Eigentum übergehen soll, wird meist bereits im Kaufvertrag mitbeurkundet, vollzieht sich aber erst mit der späteren Grundbucheintragung.
5. Auflassungsvormerkung: Wird unmittelbar nach der Beurkundung ins Grundbuch (Abteilung II) eingetragen und sichert den Anspruch des Käufers ab — der Verkäufer kann die Immobilie ab diesem Zeitpunkt nicht mehr an einen Dritten verkaufen oder erneut belasten.
6. Grunderwerbsteuer-Anzeige: Der Notar zeigt den Kauf dem Finanzamt an; nach Zahlung der Grunderwerbsteuer erhält der Käufer eine Unbedenklichkeitsbescheinigung, die für die endgültige Grundbucheintragung erforderlich ist.
7. Kaufpreisfälligkeit und -zahlung: Üblicherweise 4–8 Wochen nach Beurkundung, sobald alle vertraglichen Fälligkeitsvoraussetzungen (u. a. eingetragene Auflassungsvormerkung, Lastenfreistellung) erfüllt sind.
8. Übergabe: Erfolgt in der Regel erst nach vollständiger Kaufpreiszahlung; ein Übergabeprotokoll (Zählerstände, Mängel, Zustand) wird empfohlen.
9. Grundbuch-Umschreibung: Das rechtliche Eigentum geht erst mit der Eintragung des Käufers als neuer Eigentümer im Grundbuch über — nicht bereits mit der Vertragsunterschrift. Dies dauert üblicherweise 2–4 Monate nach der Beurkundung.

Kosten: Notar- und Grundbuchkosten belaufen sich üblicherweise auf etwa 1,5–2 % des Kaufpreises (gesetzlich geregelt im Gerichts- und Notarkostengesetz, GNotKG), zuzüglich der Grunderwerbsteuer (siehe Abschnitt D) und ggf. der Maklerprovision.

Wichtige Prüfungen vor dem Kauf: aktueller Grundbuchauszug (Lasten, Rechte Dritter, Vorkaufsrechte), Energieausweis, bei Eigentumswohnungen die Teilungserklärung und die Protokolle der letzten Eigentümerversammlungen (insbesondere Höhe der Erhaltungsrücklage und beschlossene, aber noch nicht finanzierte Sanierungen), sowie bei landwirtschaftlichen oder forstwirtschaftlichen Grundstücken das Genehmigungserfordernis nach dem Grundstücksverkehrsgesetz (GrdstVG).

EINE IMMOBILIE VERKAUFEN

Ebene: BUNDESWEIT

Der Verkäufer stellt üblicherweise bereit: aktuellen Grundbuchauszug, Energieausweis, Katasterunterlagen (Flurkarte/Lageplan), bei Eigentumswohnungen die Teilungserklärung und WEG-Protokolle, Nachweise über Modernisierungen, und bei vermieteten Objekten den Mietvertrag samt Kautionsangaben.

Gewährleistung: Bei privaten Verkäufen (nicht gewerblich) ist ein vollständiger Gewährleistungsausschluss für Sachmängel vertraglich üblich und rechtlich zulässig, sofern der Verkäufer keine Mängel arglistig verschweigt.

Lastenfreistellung: Bestehende Grundschulden oder Hypotheken müssen zur lastenfreien Übertragung gelöscht werden; der Notar koordiniert dies in der Regel direkt mit der finanzierenden Bank.

Typische Kosten des Verkäufers: Löschung von Grundschulden, ggf. Maklerprovision (die Aufteilung zwischen Käufer und Verkäufer ist gesetzlich in den meisten Bundesländern hälftig geregelt, sofern kein Alleinauftrag des Verkäufers vorliegt), und die eigene Besteuerung eines etwaigen Veräußerungsgewinns (siehe Abschnitt C). Die Grunderwerbsteuer trägt grundsätzlich der Käufer.

BESTEUERUNG VON VERÄUSSERUNGSGEWINNEN (SPEKULATIONSSTEUER)

Ebene: BUNDESWEIT (§ 23 EStG)

Zehnjahresfrist: Gewinne aus dem Verkauf einer privat gehaltenen Immobilie sind grundsätzlich einkommensteuerpflichtig, wenn zwischen dem notariellen Kaufvertrag und dem notariellen Verkaufsvertrag weniger als zehn Jahre liegen. Nach Ablauf dieser Frist ist der Gewinn unabhängig von seiner Höhe steuerfrei.

Ausnahme bei Eigennutzung: Auch innerhalb der Zehnjahresfrist ist der Verkauf steuerfrei, wenn die Immobilie:

• durchgehend seit dem Kauf zu eigenen Wohnzwecken genutzt wurde, oder
• im Verkaufsjahr sowie in den zwei vorangegangenen Kalenderjahren zu eigenen Wohnzwecken genutzt wurde (wobei angebrochene Kalenderjahre mitzählen — in der Praxis kann bereits gut ein Jahr durchgehender Eigennutzung ausreichen, wenn diese sich über drei Kalenderjahre erstreckt).

Steuersatz: Es gibt keinen festen Prozentsatz — der Gewinn wird mit dem persönlichen Einkommensteuersatz des Verkäufers versteuert. Seit 2024 gilt eine Freigrenze von 1.000 € (vorher 600 €): liegt der Gewinn darunter, bleibt er vollständig steuerfrei; darüber wird er ab dem ersten Euro besteuert.

Geerbte oder geschenkte Immobilien: Die Zehnjahresfrist läuft ab dem ursprünglichen Anschaffungsdatum des Rechtsvorgängers weiter — der neue Eigentümer übernimmt die bereits verstrichene Frist, verkürzt sie aber nicht.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — am 23. Juni 2026 wurde ein Gesetzentwurf in den Bundestag eingebracht (BT-Drs. 21/6637), der die Zehnjahresfrist vollständig abschaffen und stattdessen eine durchgehende Eigennutzung von 36 Monaten vor dem Verkauf verlangen würde, ohne umfassenden Bestandsschutz für laufende Fälle (betroffen wären im Wesentlichen Käufe ab etwa 2016). Dieser Entwurf ist zum Zeitpunkt dieses Leitfadens noch nicht Gesetz und muss vor jeder Transaktion auf seinen aktuellen Stand geprüft werden.

Keine Sonderregelung für Nicht-Residenten: Anders als in Spanien oder Frankreich unterscheidet das deutsche Recht bei § 23 EStG grundsätzlich nicht nach dem Wohnsitz des Verkäufers; auch Nicht-Residenten unterliegen der Spekulationssteuer nach denselben Grundsätzen, mit deutscher beschränkter Steuerpflicht auf inländische Einkünfte. Eine Abstimmung mit dem jeweiligen Doppelbesteuerungsabkommen ist erforderlich.

STEUERN BEIM ERWERB UND AUF DAS EIGENTUM

Ebene: gemischt (Grunderwerbsteuer ist LANDESRECHT; Grundsteuer ist KOMMUNAL, auf Basis eines bundes- oder landesrechtlichen Bewertungsmodells).

Beim Erwerb — Grunderwerbsteuer (GrESt): Jedes der 16 Bundesländer legt seinen eigenen Satz fest (Rechtsgrundlage: GrEStG § 11). Die Sätze reichen 2026 von 3,5 % (Bayern, das einzige Bundesland, das den ursprünglichen bundeseinheitlichen Satz von 3,5 % nie erhöht hat) bis 6,5 % (u. a. Nordrhein-Westfalen, Saarland, Brandenburg, Schleswig-Holstein). Thüringen hat als bislang einziges Bundesland gesenkt (von 6,5 % auf 5,0 % zum 1. Januar 2024). Bremen hat zuletzt zum 1. Juli 2025 von 5,0 % auf 5,5 % erhöht. Maßgeblich ist stets das Datum der notariellen Beurkundung. Bei einem Kaufpreis von 350.000 € ergibt sich je nach Bundesland ein Unterschied von rund 10.500 € allein aufgrund des Standorts.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — es wird seit Jahren über eine GrESt-Reform diskutiert (Freibetrag für Erstkäufer, progressive Sätze, bundeseinheitlicher Satz); zum Zeitpunkt dieses Leitfadens liegt jedoch kein konkreter Gesetzentwurf vor.

Grundsteuer (jährliche Steuer auf das Eigentum, KOMMUNAL): Seit der Reform, die zum 1. Januar 2025 vollständig in Kraft trat (notwendig geworden, weil das Bundesverfassungsgericht die alten Einheitswerte von 1935/1964 für verfassungswidrig erklärt hatte), berechnet sich die Grundsteuer nach der Formel Grundsteuerwert × Steuermesszahl × Hebesatz der Gemeinde. Der Grundsteuerwert wird vom Finanzamt anhand von Grundstücks- und Gebäudeparametern (u. a. Bodenrichtwert) ermittelt; die Steuermesszahl liegt im Bundesmodell bei 0,031 % für Wohngrundstücke; der Hebesatz wird von jeder Gemeinde individuell festgelegt und variiert stark (üblicherweise zwischen 200 % und über 900 %, in Einzelfällen noch höher). Deutschland hat kein bundeseinheitliches Bewertungsmodell — neben dem Bundesmodell (u. a. Berlin, Nordrhein-Westfalen, Schleswig-Holstein) haben mehrere Länder (z. B. Bayern, Baden-Württemberg, Hamburg, Hessen, Niedersachsen) eigene Modelle eingeführt.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — die Reform sollte "aufkommensneutral" umgesetzt werden, viele Gemeinden haben ihre Hebesätze aber noch nicht abschließend angepasst; für 2026 und Folgejahre sind weitere lokale Anpassungen möglich und müssen für die konkrete Gemeinde geprüft werden.

Grundsteuer C: Einige Bundesländer/Kommunen (z. B. Hamburg) können seit 2025 einen erhöhten Sonderhebesatz für baureife, aber unbebaute Grundstücke erheben, um Bodenspekulation entgegenzuwirken.

Keine allgemeine Vermögensteuer: Anders als Spanien (Impuesto sobre el Patrimonio) oder Frankreich (IFI) erhebt Deutschland derzeit keine laufende allgemeine Vermögensteuer auf Immobilienbesitz; die Vermögensteuer ist zwar verfassungsrechtlich grundsätzlich möglich, wird seit 1997 aber faktisch nicht erhoben. Niemals automatisch eine spanische oder französische Vermögensteuer-Gleichung auf Deutschland übertragen.

Nie automatisch gleichsetzen: die deutsche Grunderwerbsteuer entspricht in ihrer Funktion in etwa dem spanischen ITP oder dem französischen DMTO, unterscheidet sich aber in Bemessungsgrundlage, Verwaltung (Landessache) und Höhe erheblich; ebenso ist die Grundsteuer nicht direkt mit dem spanischen IBI oder der französischen taxe foncière gleichzusetzen, obwohl die Funktion ähnlich ist.

WOHNRAUMMIETE

Ebene: BUNDESWEIT (§§ 535 ff. BGB), mit verstärktem Schutz in per Landesverordnung ausgewiesenen angespannten Wohnungsmärkten.

Vertragsdauer: Der unbefristete Mietvertrag ist der gesetzliche Regelfall; befristete Verträge sind nur bei einem im Gesetz anerkannten Befristungsgrund zulässig (§ 575 BGB, z. B. Eigenbedarf des Vermieters zu einem bestimmten Zeitpunkt).

Kündigung durch den Mieter: Grundsätzlich drei Monate Kündigungsfrist, unabhängig von der Mietdauer, ohne Angabe von Gründen.

Kündigung durch den Vermieter: Nur bei einem gesetzlich anerkannten Grund zulässig — insbesondere Eigenbedarf (§ 573 Abs. 2 Nr. 2 BGB), erhebliche Vertragsverletzung (Zahlungsverzug, Pflichtverletzung) oder wirtschaftliche Verwertungshinderung mit erheblichem Nachteil für den Vermieter (§ 573 Abs. 2 Nr. 3 BGB). Die Kündigungsfrist beträgt gestaffelt nach Mietdauer drei Monate (bis 5 Jahre Mietdauer), sechs Monate (5 bis 8 Jahre) und neun Monate (über 8 Jahre). Der Mieter hat bei Härtefällen ein Widerspruchsrecht (Sozialklausel, § 574 BGB).

Umwandlung in Wohnungseigentum: Wird eine Mietwohnung nachträglich in Wohnungseigentum umgewandelt und verkauft, gilt in vielen Bundesländern/Gemeinden eine verlängerte Kündigungssperrfrist von bis zu 10 Jahren, bevor der neue Eigentümer wegen Eigenbedarf oder wirtschaftlicher Verwertung kündigen darf.

Kaution: Gesetzlich auf maximal drei Monatskaltmieten begrenzt (§ 551 BGB).

Mietpreisbremse (§§ 556d–556g BGB): In Gebieten, die von der jeweiligen Landesregierung per Rechtsverordnung als "angespannter Wohnungsmarkt" ausgewiesen wurden (u. a. Berlin, München, Hamburg, Köln und viele weitere Großstädte), darf die Miete bei einem neuen Mietvertrag höchstens 10 % über der ortsüblichen Vergleichsmiete (laut Mietspiegel) liegen. Ausnahmen bestehen für Neubauten (Erstnutzung nach dem 1. Oktober 2014), umfassend modernisierte Wohnungen, und Fälle, in denen die Vormiete bereits über der Grenze lag. Ein Verstoß kann vom Mieter innerhalb von 30 Monaten nach Vertragsbeginn gerügt und zu viel gezahlte Miete zurückgefordert werden. Die Mietpreisbremse wurde bundesweit bis Ende 2029 verlängert.

Kappungsgrenze (§ 558 BGB): Begrenzt Mieterhöhungen in bestehenden Mietverhältnissen auf maximal 20 % innerhalb von drei Jahren; in per Landesverordnung ausgewiesenen angespannten Gebieten kann diese Grenze auf 15 % abgesenkt werden. Solche Landesverordnungen können künftig für bis zu zehn Jahre gelten, ohne alle fünf Jahre neu begründet werden zu müssen.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — ein Referentenentwurf für ein "Gesetz zur Änderung des Rechts der Wohn- und Geschäftsraummiete" (umgangssprachlich "Mietrecht II 2026") wurde am 29. April 2026 als Kabinettsentwurf beschlossen und soll u. a. eine Deckelung der Indexmieten-Erhöhung auf maximal 3,5 % pro Jahr sowie eine Einschränkung von Umgehungsstrategien der Mietpreisbremse einführen; zentrale Änderungen sollen zum 1. Juli 2026 in Kraft treten. Der aktuelle Gesetzgebungsstand ist bei jeder Transaktion zu prüfen, da sich das Verfahren noch in der parlamentarischen Beratung befinden kann.

Betriebskosten: Die Grundsteuer gehört zu den auf den Mieter umlagefähigen Betriebskosten nach der Betriebskostenverordnung (BetrKV).

WOHNUNGSEIGENTUM (WEG)

Ebene: BUNDESWEIT (Wohnungseigentumsgesetz, WEG, grundlegend reformiert durch das Wohnungseigentumsmodernisierungsgesetz — WEMoG — zum 1. Dezember 2020).

Organe: die Gemeinschaft der Wohnungseigentümer (GdWE), die als teilrechtsfähige Gemeinschaft auftritt, der Verwalter (professionell oder in Ausnahmefällen aus dem Kreis der Eigentümer, seit der Reform von 2020 für bis zu 5 Jahre bestellbar), und optional der Verwaltungsbeirat.

Eigentümerversammlung: Beschlussfassung erfolgt nach unterschiedlichen Mehrheitserfordernissen je nach Art der Entscheidung (§ 25 WEG regelt die grundsätzliche Beschlussfassung mit einfacher Mehrheit der abgegebenen Stimmen für die meisten Verwaltungsangelegenheiten). Ein Wohnungseigentümer ist von der Stimmabgabe ausgeschlossen, wenn der Beschluss ein Rechtsgeschäft mit ihm selbst betrifft oder einen Rechtsstreit der übrigen Eigentümer gegen ihn. Seit der WEG-Reform 2020 sind virtuelle und hybride Versammlungen dauerhaft zulässig, sofern die Gemeinschaftsordnung dies vorsieht oder alle Eigentümer zustimmen.

Wirtschaftsplan und Hausgeld: Der Verwalter erstellt jährlich den Wirtschaftsplan; die Eigentümerversammlung beschließt darüber sowie über die Vorschüsse zur Kostentragung und die zu bildende Rücklage, woraus sich insgesamt das Hausgeld ergibt (§ 28 Abs. 1 WEG).

Erhaltungsrücklage: Gesetzlich in § 19 Abs. 2 Nr. 4 WEG als Bestandteil ordnungsgemäßer Verwaltung vorgesehen. Sie gehört zum Gemeinschaftsvermögen; beim Verkauf einer Wohnung geht der anteilige Rücklagenstand automatisch auf den Käufer über — ein Auszahlungsanspruch des Verkäufers besteht nicht. Eine leere oder sehr niedrige Rücklage ist beim Kauf ein Warnsignal für bevorstehende Sonderumlagen.

Sonderumlage: Wird beschlossen, wenn die vorhandene Rücklage für eine anstehende Maßnahme (Großreparatur, Sanierung) nicht ausreicht; sie wird mit einfacher Mehrheit in der Eigentümerversammlung beschlossen und ist von allen Eigentümern nach dem Verteilungsschlüssel der Teilungserklärung zu zahlen — auch von Eigentümern, die dagegen gestimmt haben. Käufer, die eine Wohnung nach dem Beschluss erwerben, treten in die Zahlungspflicht ein; deshalb ist die Prüfung beschlossener, aber noch nicht abgerechneter Sonderumlagen vor dem Kauf essenziell.

Bauliche Veränderungen: Seit der WEG-Reform 2020 leichter durchzusetzen für Maßnahmen zur Barrierefreiheit, E-Mobilität (Ladestationen), Einbruchschutz und Glasfaseranschluss, auch gegen Widerstand einzelner Eigentümer; energetische Modernisierungen benötigen nur noch einfache Mehrheit.

Kurzzeitvermietung in der Eigentümergemeinschaft: Anders als in Spanien sieht das WEG (Stand dieses Leitfadens) kein ausdrückliches Mehrheitsrecht der Gemeinschaft vor, die Kurzzeitvermietung eines Sondereigentums zu beschränken; die Gemeinschaftsordnung/Teilungserklärung kann aber entsprechende Klauseln enthalten (z. B. Beschränkung auf Wohnzwecke), deren Wirksamkeit im Einzelfall gerichtlich zu prüfen ist.

AUSLÄNDISCHER KÄUFER

Ebene: BUNDESWEIT, mit einer Sonderregelung für land- und forstwirtschaftliche Grundstücke.

Keine allgemeinen Beschränkungen: Es gibt grundsätzlich keine besonderen Beschränkungen oder Verbote für ausländische Käufer — weder EU- noch Nicht-EU-Bürger — beim Erwerb von Wohnimmobilien in Deutschland. Es gelten dieselben rechtlichen Rahmenbedingungen wie für deutsche Staatsangehörige, einschließlich derselben Grunderwerbsteuersätze ohne nationalitätsbezogene Zuschläge.

Ausnahme — land- und forstwirtschaftliche Grundstücke: Der Erwerb unterliegt dem Grundstücksverkehrsgesetz (GrdstVG), das grundsätzlich unabhängig von der Nationalität des Erwerbers gilt, mit dem Ziel, die Struktur landwirtschaftlicher Betriebe zu schützen; je nach Bundesland können zusätzliche Genehmigungsvoraussetzungen bestehen.

Kommunales Vorkaufsrecht: In bestimmten Fällen (z. B. Sanierungsgebiete, Milieuschutzgebiete) haben Gemeinden ein Vorkaufsrecht, das den Kaufprozess verzögern kann — dies gilt jedoch für alle Käufer gleichermaßen, nicht speziell für Ausländer.

Finanzierung: Banken stellen an Nicht-EU-Bürger häufig höhere Anforderungen (höherer Eigenkapitalanteil, Nachweis fester Wohnsitz und Bonität); dies ist eine bankinterne Praxis, keine gesetzliche Beschränkung.

Aufenthalt und Wohnsitz: Eigentum und Aufenthaltsrecht sind rechtlich strikt voneinander getrennt — der Erwerb einer Immobilie begründet kein Aufenthalts- oder Arbeitsrecht in Deutschland. Deutschland hat kein Investoren-/"Golden Visa"-Programm, das Immobilienerwerb mit einem Aufenthaltstitel verknüpft.

Erforderliche Unterlagen für internationale Käufer: gültiger Ausweis/Reisepass, häufig beglaubigte Übersetzungen und ggf. notarielle Vollmachten (der deutsche Notar kann den Vertrag auch bei Abwesenheit einer Partei durch einen bevollmächtigten Vertreter beurkunden lassen), Nachweis der Mittelherkunft (Geldwäscheprävention).

HÄUFIG GESTELLTE FRAGEN

1. Wann geht das Eigentum an einer Immobilie rechtlich über? Erst mit der Eintragung des Käufers als neuer Eigentümer im Grundbuch — nicht bereits mit der Unterschrift des notariellen Kaufvertrags.
2. Gibt es ein Widerrufsrecht nach der notariellen Beurkundung? Nein, anders als bei Verbraucherverträgen im Fernabsatz besteht beim notariellen Immobilienkaufvertrag kein gesetzliches Widerrufsrecht.
3. Wie hoch ist die Grunderwerbsteuer? Je nach Bundesland zwischen 3,5 % (Bayern) und 6,5 % (u. a. NRW, Brandenburg, Saarland, Schleswig-Holstein) des Kaufpreises.
4. Muss ich als Ausländer eine Genehmigung einholen, um eine Wohnung zu kaufen? Nein, für Wohnimmobilien bestehen grundsätzlich keine nationalitätsbezogenen Beschränkungen; Sonderregeln gelten nur für land-/forstwirtschaftliche Grundstücke.
5. Gibt der Immobilienkauf ein Aufenthaltsrecht? Nein, Eigentum und Aufenthaltsrecht sind strikt getrennt; Deutschland hat kein investitionsgebundenes Aufenthaltsprogramm.
6. Zahle ich beim Verkauf mit Gewinn immer Steuern? Nein — nach zehn Jahren Haltedauer ist der Gewinn steuerfrei, ebenso bei durchgehender oder im Verkaufsjahr und den zwei vorangegangenen Jahren erfolgter Eigennutzung.
7. Wie hoch ist die Spekulationssteuer? Es gibt keinen festen Satz; der Gewinn wird mit dem persönlichen Einkommensteuersatz des Verkäufers versteuert.
8. Was ist die Grundsteuer und wer zahlt sie? Eine jährliche kommunale Steuer auf das Eigentum, berechnet aus Grundsteuerwert, Steuermesszahl und dem von der Gemeinde festgelegten Hebesatz.
9. Gibt es in Deutschland eine Vermögensteuer auf Immobilien wie in Spanien oder Frankreich? Nein, eine allgemeine Vermögensteuer wird in Deutschland derzeit faktisch nicht erhoben.
10. Wie lange dauert ein Mietvertrag über eine Wohnung? In der Regel unbefristet; eine Befristung ist nur bei einem gesetzlich anerkannten Grund zulässig.
11. Wie hoch darf die Miete bei einem neuen Mietvertrag höchstens sein? In als "angespannt" ausgewiesenen Gebieten höchstens 10 % über der ortsüblichen Vergleichsmiete (Mietpreisbremse); außerhalb solcher Gebiete besteht diese Grenze nicht.
12. Um wie viel darf die Miete in einem bestehenden Mietverhältnis erhöht werden? Maximal 20 % innerhalb von drei Jahren, in angespannten Gebieten auf 15 % abgesenkt (Kappungsgrenze).
13. Wem gehört die Instandhaltungsrücklage einer Eigentumswohnung nach dem Verkauf? Sie geht automatisch mit der Wohnung auf den neuen Eigentümer über; der Verkäufer hat keinen Anspruch auf Auszahlung.
14. Darf ich meine Wohnung frei über Airbnb vermieten? Nein — in vielen deutschen Großstädten (u. a. Berlin, München, Hamburg) gilt ein Zweckentfremdungsverbot, das eine Genehmigung, Registrierung und/oder eine zeitliche Obergrenze vorschreibt.
15. Ist das Zweckentfremdungsrecht bundesweit einheitlich? Nein, es ist reines Landesrecht mit zusätzlichen kommunalen Satzungen — die Regeln unterscheiden sich erheblich zwischen z. B. Berlin, München und Gemeinden ohne jede Regelung.

GLOSSAR

• Auflassung (§ 925 BGB): die dingliche Einigungserklärung zwischen Käufer und Verkäufer über den Eigentumsübergang.
• Auflassungsvormerkung: Sicherungseintragung im Grundbuch, die den Anspruch des Käufers auf Eigentumsübertragung schützt.
• Grundbuch: öffentliches Register, das Eigentum, Lasten und Rechte an einem Grundstück ausweist; erst die Eintragung vollzieht den Eigentumswechsel.
• Grunderwerbsteuer (GrESt): von jedem Bundesland selbst festgelegte Steuer auf den Immobilienerwerb (3,5 %–6,5 %).
• Grundsteuer: jährliche kommunale Steuer auf das Eigentum, seit 2025 nach reformiertem Bewertungsmodell berechnet.
• Grundsteuerwert / Hebesatz: der vom Finanzamt ermittelte Wert bzw. der von der Gemeinde festgelegte Multiplikator, aus denen sich die Grundsteuer errechnet.
• Spekulationssteuer (§ 23 EStG): umgangssprachlicher Begriff für die Besteuerung von Veräußerungsgewinnen bei Immobilienverkäufen innerhalb von zehn Jahren nach dem Kauf.
• Mietpreisbremse (§§ 556d–g BGB): Begrenzung der zulässigen Miethöhe bei Neuvermietung in ausgewiesenen angespannten Wohnungsmärkten.
• Kappungsgrenze (§ 558 BGB): Begrenzung von Mieterhöhungen in bestehenden Mietverhältnissen.
• Ortsübliche Vergleichsmiete: die durchschnittliche Marktmiete laut Mietspiegel der Gemeinde, Referenzgröße für Mieterhöhungen und Mietpreisbremse.
• WEG (Wohnungseigentumsgesetz): bundesweites Gesetz, das Eigentumswohnungen und die Gemeinschaft der Wohnungseigentümer regelt.
• Gemeinschaft der Wohnungseigentümer (GdWE): die rechtsfähige Gemeinschaft aller Eigentümer einer Wohnungseigentumsanlage.
• Erhaltungsrücklage: Pflichtrücklage der Eigentümergemeinschaft für Instandhaltungsmaßnahmen, die beim Verkauf automatisch auf den Käufer übergeht.
• Sonderumlage: außerplanmäßige Zahlungsverpflichtung aller Eigentümer bei unzureichender Rücklage.
• Grundstücksverkehrsgesetz (GrdstVG): Bundesgesetz, das den Erwerb land- und forstwirtschaftlicher Grundstücke reguliert.
• Zweckentfremdung / Zweckentfremdungsverbot: landesrechtliches Verbot, Wohnraum ohne Genehmigung zweckwidrig zu nutzen, u. a. für touristische Kurzzeitvermietung.
• Ferienwohnung: kurzzeitig an Touristen vermietete möblierte Wohnung, Gegenstand der Zweckentfremdungsregulierung.

MODUL: KURZZEITVERMIETUNG (FERIENWOHNUNG / AIRBNB)

Name des Regimes: In Deutschland spricht man von Ferienwohnung bzw. Kurzzeitvermietung; das zugrunde liegende Verbotsregime heißt Zweckentfremdungsverbot bzw. Zweckentfremdungsrecht.

"Dieses Thema wird überwiegend auf Landes-/kommunaler Ebene reguliert." Es gibt kein bundeseinheitliches Genehmigungsregime: Das Zweckentfremdungsrecht ist reines Landesrecht (seit der Föderalismusreform 2006 Ländersache), umgesetzt durch eigene Landesgesetze (z. B. bayerisches Zweckentfremdungsgesetz — ZwEWG, Berliner Zweckentfremdungsverbot-Gesetz — ZwVbG) und zusätzliche kommunale Satzungen (z. B. Münchner Zweckentfremdungssatzung — ZeS).

Bundesweite Ebene (BUNDESWEIT, neu ab 2026): Die EU-Verordnung 2024/1028 verpflichtet Vermietungsplattformen (Airbnb, Booking.com, VRBO u. a.), Vermieterdaten automatisch an nationale Behörden zu übermitteln. Die nationale Umsetzung soll spätestens zum 20. Mai 2026 in Kraft treten. Diese Ebene betrifft nur die Datentransparenz gegenüber Behörden, nicht das materielle Genehmigungsregime selbst — das bleibt Sache der Länder und Kommunen.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — der genaue Name und Umsetzungsstand des nationalen Transparenzgesetzes sowie sein Zusammenspiel mit den bestehenden Landesregelungen sind zum Zeitpunkt jeder Transaktion zu prüfen.

Regionale/kommunale Ebene (LAND / KOMMUNAL, Beispiele, nicht abschließend):

• Berlin: Zweckentfremdungsverbot-Gesetz (ZwVbG) seit 2014, Registrierungsnummernpflicht seit 2018 (Bußgeld bis 250.000 €). Die selbstgenutzte Hauptwohnung darf in Abwesenheit des Eigentümers vermietet werden, sofern eine Genehmigung vorliegt und die Registriernummer im Inserat sichtbar ist; eine Nebenwohnung darf in der Regel höchstens 90 Tage im Jahr touristisch vermietet werden.
• München/Bayern: Bayerisches Zweckentfremdungsgesetz (ZwEWG) und Münchner Zweckentfremdungssatzung (ZeS). Genehmigungsfreie Schwelle für die Hauptwohnung bei nur 8 Wochen pro Kalenderjahr (nicht 90 Tagen wie in Berlin); reine Ferienwohnungen/Zweitwohnungen sind faktisch verboten (Genehmigungsquote unter 5 %). Bußgelder bis 500.000 €.
• Hamburg, Nordrhein-Westfalen, Hessen: Bußgelder ebenfalls bis zu 500.000 € möglich.
• Baden-Württemberg: Bußgelder bis 100.000 €.
• Sachsen: Bußgelder bis 50.000 €.
• Weitere Städte mit eigenen Satzungen: u. a. Bonn, Münster, Dortmund, Regensburg, Augsburg, Würzburg, Konstanz, Lübeck sowie zahlreiche Gemeinden an Nord- und Ostseeküste.
• In vielen Bundesländern/Gemeinden ohne Zweckentfremdungssatzung bestehen dagegen keine spezifischen Beschränkungen für die touristische Kurzzeitvermietung über das allgemeine Miet- und Baurecht hinaus.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — die genehmigungsfreien Schwellenwerte (Tage/Wochen pro Jahr) sowie die Bußgeldrahmen unterscheiden sich erheblich zwischen den Bundesländern und Gemeinden und ändern sich regelmäßig; sie müssen für den konkreten Standort der Immobilie geprüft werden.

Steuerliche Behandlung: Einkünfte aus der Vermietung einer Ferienwohnung unterliegen der Einkommensteuer als Einkünfte aus Vermietung und Verpachtung (bei privater, nicht gewerblicher Vermietung) bzw. als gewerbliche Einkünfte, wenn hotelähnliche Zusatzleistungen erbracht werden. Auf touristische Übernachtungen erheben einzelne Städte zusätzlich eine kommunale Bettensteuer/Kulturförderabgabe (City-Tax), deren Höhe und Ausgestaltung je nach Stadt variiert.

Wohnungseigentümergemeinschaft: siehe Abschnitt F — anders als in Spanien besteht kein ausdrückliches gesetzliches Mehrheitsrecht der Gemeinschaft, Kurzzeitvermietung zu beschränken; die Teilungserklärung/Gemeinschaftsordnung kann jedoch entsprechende Klauseln enthalten.

Variation nach Stadt/Region: Das Regime unterscheidet sich grundlegend zwischen z. B. Berlin, München und einer Gemeinde ohne jede Zweckentfremdungssatzung; eine Regel aus einer Stadt darf niemals auf ganz Deutschland verallgemeinert werden.

ACQUISTARE UN IMMOBILE

Livello: NAZIONALE (Codice Civile), con variazioni COMUNALI limitate (urbanistica).

Sequenza abituale:

1. Proposta d'acquisto: primo documento, vincola generalmente solo il proponente fino all'accettazione del venditore.
2. Contratto preliminare (compromesso): disciplinato dall'art. 1351 c.c., richiede la stessa forma scritta del contratto definitivo. Le parti si obbligano reciprocamente a stipulare il rogito. È prassi versare una caparra confirmatoria (art. 1385 c.c.); se l'acquisto è finanziato da mutuo (circa il 70% delle compravendite italiane), il compromesso deve contenere la clausola sospensiva di erogazione del mutuo, altrimenti il mancato ottenimento del finanziamento può comportare la perdita della caparra.
3. Registrazione del preliminare: obbligatoria entro 30 giorni, con imposta fissa di 200 € più lo 0,5% su caparra e acconti non soggetti a IVA (recuperabile poi dall'imposta di compravendita definitiva).
4. Trascrizione del preliminare (facoltativa ma consigliata): se il preliminare è stipulato come atto pubblico o scrittura privata autenticata da un notaio, può essere trascritto nei registri immobiliari (art. 2645-bis c.c.), con effetto "prenotativo": il venditore non potrà più vendere a terzi né iscrivere ipoteche sull'immobile con effetto opponibile all'acquirente. Consigliata soprattutto per importi elevati o tempi lunghi fino al rogito.
5. Rogito notarile: l'atto pubblico definitivo, redatto e ricevuto da un notaio (pubblico ufficiale), che verifica la conformità catastale, urbanistica e ipotecaria dell'immobile, oltre all'identità delle parti. Il rogito trasferisce la proprietà tra le parti; la successiva trascrizione nei registri immobiliari la rende opponibile ai terzi.
6. Trascrizione e voltura catastale: il notaio provvede alla trascrizione dell'atto e alla comunicazione al Catasto, completando il passaggio di proprietà.
7. Pagamento del saldo prezzo: avviene tipicamente il giorno del rogito, spesso tramite bonifico o conto dedicato del notaio se è coinvolto un mutuo.

Acquisto a distanza: possibile tramite firma digitale qualificata o procura notarile speciale, per acquirenti o venditori residenti in città o Paesi diversi.

Costi principali: onorario notarile (variabile in base al valore e alla complessità dell'atto), imposte sull'atto (vedi sezione D), ed eventuale provvigione dell'agenzia immobiliare (2-4% + IVA, generalmente divisa tra venditore e acquirente).

Documenti principali da verificare prima dell'acquisto: visura catastale e ipotecaria aggiornata, conformità edilizia e urbanistica, attestato di prestazione energetica (APE), eventuali ipoteche o pignoramenti, e per gli immobili in condominio, lo stato dei pagamenti condominiali e le delibere assembleari pendenti (lavori straordinari deliberati ma non ancora eseguiti/pagati).

VENDERE UN IMMOBILE

Livello: NAZIONALE

Il venditore fornisce generalmente: titolo di provenienza, visura catastale e ipotecaria aggiornate, attestato di prestazione energetica (APE, obbligatorio già in fase di annuncio), e nel caso di immobile in condominio, il certificato di regolarità dei pagamenti condominiali rilasciato dall'amministratore.

Garanzia per vizi: il venditore risponde dei vizi occulti dell'immobile non dichiarati (art. 1490 e ss. c.c.), salvo espressa esclusione contrattuale per vizi conosciuti o conoscibili dall'acquirente con l'ordinaria diligenza.

Cancellazione di ipoteche: eventuali ipoteche esistenti devono essere cancellate (se il mutuo è già estinto) o si procede tramite surroga/accollo, spesso coordinato dal notaio con la banca.

Costi tipici del venditore: eventuale provvigione dell'agenzia, e la propria fiscalità sull'eventuale plusvalenza (vedi sezione C). Le imposte di trasferimento (registro/IVA, ipotecaria, catastale) sono, salvo diverso accordo, a carico dell'acquirente.

TASSAZIONE DELLE PLUSVALENZE

Livello: NAZIONALE (art. 67, comma 1, lett. b) TUIR)

Regola dei cinque anni: la plusvalenza realizzata dalla vendita di un immobile (diverso da terreni edificabili, che seguono regole proprie) è tassabile solo se la vendita avviene entro cinque anni dall'acquisto o dalla fine della costruzione. Il termine si calcola dalla data del rogito di acquisto (o fine lavori) fino alla data del rogito di vendita, giorno per giorno. Trascorsi cinque anni, l'eventuale guadagno non è mai tassabile, indipendentemente dall'importo.

Esenzioni sempre valide, anche entro i cinque anni:

• immobili acquisiti per successione (eredità): mai tassabili;
• unità immobiliari adibite ad abitazione principale del venditore o dei suoi familiari per la maggior parte del periodo tra acquisto e vendita: mai tassabili.
• Nel caso di immobile ricevuto per donazione, i cinque anni si calcolano dalla data di acquisto del donante originario, non dalla donazione.

Calcolo: la plusvalenza è la differenza tra il prezzo di vendita e il prezzo di acquisto rivalutato, al netto delle spese di acquisto (notaio, imposte di registro pagate) e dei costi di ristrutturazione straordinaria documentati (le spese coperte da bonus edilizi al 100%, come il Superbonus, non sono considerate costo, per evitare un doppio beneficio).

Tassazione, quando dovuta: il venditore può scegliere tra:

• imposta sostitutiva del 26%, applicata direttamente dal notaio al momento del rogito su richiesta esplicita del venditore — opzione definitiva, non si cumula con altri redditi;
• tassazione IRPEF ordinaria, con la plusvalenza che confluisce nel reddito complessivo e sconta l'aliquota marginale del contribuente (dal 23% fino al 43%).

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — dal 2024 esiste una regola specifica per gli immobili oggetto di interventi agevolati con Superbonus: se venduti entro dieci anni dalla fine dei lavori (anziché i consueti cinque), la plusvalenza è comunque tassabile, salvo restino ferme le esenzioni per successione e abitazione principale. Verificare la normativa vigente al momento di ogni operazione, poiché la disciplina del Superbonus è oggetto di frequenti modifiche.

Non residenti: l'art. 67 TUIR si applica anche ai soggetti non residenti privi di stabile organizzazione in Italia, che tassano allo stesso modo le plusvalenze su immobili italiani; l'eventuale credito d'imposta nel Paese di residenza dipende dalla convenzione contro le doppie imposizioni applicabile.

IMPOSTE SULL'ACQUISTO E SULLA PROPRIETÀ

Livello: misto (imposta di registro/IVA è NAZIONALE; IMU è COMUNALE entro una forbice nazionale).

All'acquisto:

• Da privato (regime di imposta di registro): "prima casa" 2% sul valore catastale (non sul prezzo, grazie al meccanismo prezzo-valore), con imposta minima di 1.000 €; "seconda casa" (o assenza dei requisiti prima casa) 9% sul valore catastale, minimo 1.000 €. Imposte ipotecaria e catastale fisse a 50 € ciascuna.
• Da impresa costruttrice soggetta a IVA (entro 5 anni dal fine lavori): IVA 4% sul prezzo per la "prima casa", 10% per la "seconda casa", 22% per immobili di lusso (categorie catastali A/1, A/8, A/9). In questo caso l'imposta di registro, ipotecaria e catastale sono fisse a 200 € ciascuna.
• Requisiti "prima casa": trasferire la residenza nel Comune dell'immobile entro 18 mesi; non possedere altra abitazione agevolata nello stesso Comune; non essere titolare di altra abitazione acquistata con le agevolazioni prima casa altrove (salvo vendita entro i termini di legge); l'immobile non deve rientrare nelle categorie catastali di lusso (A/1, A/8, A/9).
• Agevolazione "under 36": l'esenzione totale da imposte di registro/ipotecaria/catastale per gli acquirenti under 36 con ISEE basso è scaduta il 31 dicembre 2023 e non è stata prorogata dalla Legge di Bilancio 2026; resta attiva solo la garanzia sui mutui tramite il Fondo CONSAP.
• Imposta sostitutiva sul mutuo: in alternativa a registro/bollo sull'atto di finanziamento, 0,25% dell'importo finanziato per la prima casa, 2% per la seconda casa, trattenuta direttamente dalla banca.

Non forzare mai un'equivalenza automatica tra l'imposta di registro/IVA italiana e l'ITP-AJD spagnolo o il DMTO francese: il meccanismo del "prezzo-valore" (tassazione sul valore catastale anziché sul prezzo, per le compravendite tra privati) è una peculiarità italiana che riduce sensibilmente la base imponibile rispetto al prezzo di mercato.

Imposte annuali sulla proprietà:

• IMU (Imposta Municipale Propria): tributo comunale, riformato dalla Legge 160/2019, che unifica la vecchia IMU e la TASI. L'abitazione principale non di lusso è esente; sono invece sempre soggette a IMU le seconde case, le abitazioni di lusso (A/1, A/8, A/9) anche se principali, le aree fabbricabili e i terreni agricoli (con esenzioni per i comuni montani/collinari). L'aliquota base nazionale è dello 0,86% (0,76‰ storico più margini di manovra comunale), con possibilità per i Comuni di elevarla fino all'1,06% (o 1,14% in casi specifici); le grandi città (Roma, Milano, Napoli, Torino, Firenze) applicano generalmente l'aliquota massima. Base imponibile: rendita catastale rivalutata del 5% moltiplicata per un coefficiente (160 per le abitazioni).
• Riduzioni IMU: 25% di riduzione per gli immobili locati a canone concordato (L. 431/1998); riduzione del 50% della base imponibile per fabbricati inagibili/inabitabili o concessi in comodato gratuito a parenti in linea retta entro il primo grado a determinate condizioni; i pensionati iscritti all'AIRE con pensione estera godono di una riduzione dei due terzi su un solo immobile non locato in Italia.
• TARI: tassa comunale sui rifiuti, dovuta da chi occupa l'immobile (proprietario o inquilino), con tariffe e scadenze fissate da ciascun Comune.
• Imposta di successione: in caso di trasferimento per eredità, si applicano aliquote e franchigie fissate a livello nazionale (non variano per Comune), a differenza di IMU e TARI.

LOCAZIONE RESIDENZIALE

Livello: NAZIONALE (Legge 9 dicembre 1998, n. 431), con parametri locali/territoriali solo per i contratti a canone concordato.

Tipologie principali di contratto:

• Contratto a canone libero ("4+4"): durata minima 4 anni, con rinnovo automatico di ulteriori 4 anni salvo disdetta motivata del proprietario alla prima scadenza (per i motivi tassativamente previsti dalla legge, es. necessità abitativa personale, vendita a terzi senza altri immobili) o comunicazione dell'inquilino. Il canone iniziale è liberamente determinato dalle parti.
• Contratto a canone concordato ("3+2"): durata minima 3 anni più rinnovo automatico di 2, con canone determinato sulla base degli accordi territoriali stipulati localmente tra le organizzazioni della proprietà edilizia e le organizzazioni degli inquilini (da qui la componente territoriale/comunale del calcolo del canone). Consente aliquota agevolata di cedolare secca (10% anziché 21%) e riduzione IMU del 25%.
• Contratti transitori e per studenti: durata più breve, per esigenze temporanee documentate o per studenti universitari fuori sede.

Fiscalità della locazione: il proprietario può scegliere tra:

• Cedolare secca: imposta sostitutiva opzionale che assorbe IRPEF, addizionali, imposta di registro e di bollo sul contratto. Aliquota 21% ordinaria (canone libero), 10% per i contratti a canone concordato nei Comuni ad alta tensione abitativa. Per le locazioni brevi (vedi modulo separato), 21% sul primo immobile dichiarato, 26% dal secondo in poi.
• Tassazione IRPEF ordinaria: il canone concorre al reddito complessivo con un abbattimento forfettario del 5%.

Deposito cauzionale: disciplinato dal Codice Civile (art. 1571 e ss.) e dalla prassi di mercato, tipicamente fino a un massimo di 3 mensilità.

Recesso e disdetta: l'inquilino può recedere in qualsiasi momento per gravi motivi con preavviso di 6 mesi; il proprietario può negare il rinnovo alla prima scadenza solo per i motivi tassativamente elencati dalla legge (necessità abitativa propria o di familiari, vendita, ristrutturazione radicale, ecc.), con preavviso di almeno 6 mesi.

Registrazione obbligatoria: ogni contratto di locazione deve essere registrato presso l'Agenzia delle Entrate entro 30 giorni dalla stipula, con relative imposte di registro e di bollo (salvo opzione cedolare secca, che le assorbe).

CONDOMINIO

Livello: NAZIONALE (Codice Civile artt. 1117–1139, come riformato dalla Legge 220/2012, in vigore dal 18 giugno 2013).

Organi: l'assemblea dei condomini (organo deliberante), l'amministratore (obbligatorio se i condomini sono più di 8, con compiti di gestione ordinaria e rendicontazione), e facoltativamente il consiglio di condominio (consultivo).

Maggioranze assembleari (art. 1136 c.c.): variano in base alla rilevanza della decisione — si va dalla maggioranza semplice dei presenti (per la gestione ordinaria) fino a maggioranze qualificate (metà o due terzi dei millesimi totali) per le innovazioni più significative. In prima convocazione sono richieste maggioranze più elevate rispetto alla seconda convocazione, motivo per cui la prassi prevalente prevede che la prima convocazione vada deserta.

Ripartizione delle spese: in base ai millesimi di proprietà (tabelle millesimali), fissati nel regolamento di condominio, salvo che le spese riguardino servizi individualizzabili (in tal caso ripartite secondo l'uso effettivo).

Fondo spese e fondo lavori: l'assemblea può costituire un fondo cassa per le spese di manutenzione ordinaria; per i lavori straordinari di importo rilevante, la costituzione anticipata di un fondo dedicato (prima dell'inizio dei lavori) è prassi raccomandata dal Consiglio Nazionale del Notariato ed è oggetto di rafforzamento nella riforma in corso di approvazione (vedi sotto).

Spese individuali non autorizzate: un singolo condomino che esegue lavori sulle parti comuni senza l'autorizzazione dell'amministratore o dell'assemblea non ha diritto ad alcun rimborso, salvo il caso di spesa urgente e indifferibile per evitare un danno imminente.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — è in corso di esame parlamentare un disegno di legge di riforma organica del condominio (DDL 1816/2026 al Senato, che ha sostituito una precedente proposta ritirata nel febbraio 2026), che prevede tra l'altro: costituzione obbligatoria e anticipata del fondo spese per lavori straordinari; maggioranze più basse (un terzo dei presenti che rappresenti un terzo del valore dell'edificio) per interventi obbligatori per legge sulla sicurezza (es. adeguamento antincendio); obbligo di polizza assicurativa condominiale; nuovo ordine di escussione dei creditori del condominio. Non è ancora legge al momento di questa guida.

Locazione turistica in condominio: a differenza della Spagna, il Codice Civile italiano non prevede un meccanismo esplicito di maggioranza assembleare per limitare la locazione turistica delle singole unità; eventuali limitazioni possono derivare solo dal regolamento di condominio (se di natura contrattuale, cioè approvato all'unanimità o richiamato negli atti di acquisto), la cui efficacia è valutata caso per caso dalla giurisprudenza.

ACQUIRENTE STRANIERO

Livello: NAZIONALE

Cittadini UE/SEE e Svizzera: possono acquistare immobili in Italia senza alcuna restrizione, alle stesse condizioni dei cittadini italiani.

Cittadini extracomunitari — condizione di reciprocità: ai sensi dell'art. 16 delle Disposizioni sulla legge in generale (preleggi) del Codice Civile, un cittadino di un Paese extra-UE può acquistare un immobile in Italia solo se, nel suo Paese di origine, un cittadino italiano gode dello stesso diritto (principio di reciprocità). Il notaio che riceve l'atto è tenuto a verificare la sussistenza di tale condizione. La condizione di reciprocità non si applica: ai cittadini extracomunitari già titolari di regolare permesso di soggiorno in Italia (per motivi di lavoro subordinato, autonomo o familiari); e non si applica mai ai diritti fondamentali garantiti dalla Costituzione. Per alcuni Paesi la reciprocità è pienamente riconosciuta, per altri è limitata (es. solo immobili commerciali, o soglie di superficie) o del tutto assente: va sempre verificata caso per caso presso il notaio o le liste ufficiali del Ministero degli Affari Esteri, poiché varia da Paese a Paese.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — l'elenco aggiornato della condizione di reciprocità Paese per Paese deve essere verificato al momento di ogni operazione, poiché può cambiare in base ad accordi bilaterali.

Soggiorno irregolare: la cessione a titolo oneroso di un immobile a un cittadino straniero irregolarmente soggiornante in Italia è reato (art. 12, comma 5-bis, D.Lgs. 286/1998, Testo Unico Immigrazione), punito con la reclusione da sei mesi a tre anni e la confisca dell'immobile.

Terreni agricoli e forestali: anche in presenza di reciprocità, al cittadino straniero non è riconosciuta la piena proprietà di terreni agricoli e forestali in alcuni casi specifici, così come di terreni di valore archeologico, storico, artistico, giardini demaniali o riserve di flora e fauna — da verificare secondo l'elenco ufficiale della condizione di reciprocità.

Traduzione dell'atto: se l'acquirente o venditore straniero non conosce adeguatamente la lingua italiana, l'atto deve essere redatto in entrambe le lingue con l'intervento di un interprete ufficiale, oppure la parte straniera può rilasciare una procura speciale a un soggetto italiano che interverrà al rogito in sua vece.

Nessun programma di residenza legato all'investimento immobiliare: l'acquisto di un immobile in Italia non concede di per sé alcun diritto di soggiorno; l'Italia dispone di un "visto per investitori" (Investor Visa for Italy), ma è legato a investimenti in strumenti finanziari, startup o donazioni filantropiche, non all'acquisto di immobili residenziali.

DOMANDE FREQUENTI

1. Il compromesso mi rende già proprietario? No, il compromesso è solo un impegno a stipulare il contratto definitivo; la proprietà si trasferisce con il rogito notarile.
2. Conviene trascrivere il compromesso? Sì, soprattutto per importi elevati o tempi lunghi prima del rogito, perché protegge l'acquirente da vendite successive a terzi o da ipoteche iscritte nel frattempo.
3. Quanto costa l'imposta di registro sulla prima casa? Il 2% del valore catastale (non del prezzo), con un minimo di 1.000 €, se si acquista da un privato.
4. E se acquisto da un costruttore? Si paga l'IVA (4% prima casa, 10% seconda casa, 22% immobili di lusso) sul prezzo pieno, più imposte fisse di registro, ipotecaria e catastale (200 € ciascuna).
5. Se vendo con un guadagno, pago sempre le tasse? No — se sono passati più di cinque anni dall'acquisto, oppure se l'immobile era la tua abitazione principale, oppure se lo hai ereditato, la plusvalenza non è mai tassabile.
6. Quanto si paga sulla plusvalenza tassabile? Il 26% con imposta sostitutiva applicata dal notaio al rogito, oppure la tua aliquota IRPEF marginale, a tua scelta.
7. L'abitazione principale paga l'IMU? No, è esente, salvo che rientri nelle categorie catastali di lusso (A/1, A/8, A/9).
8. Quanto dura un contratto di locazione a canone libero? Minimo 4 anni con rinnovo automatico di altri 4 ("4+4"), salvo disdetta motivata.
9. Cos'è il canone concordato e perché conviene? Un contratto "3+2" con canone calcolato secondo accordi territoriali locali, che dà diritto alla cedolare secca al 10% (anziché 21%) e a una riduzione IMU del 25%.
10. Un cittadino extracomunitario può sempre comprare casa in Italia? Solo se il suo Paese riconosce lo stesso diritto a un cittadino italiano (condizione di reciprocità), salvo che sia già titolare di regolare permesso di soggiorno in Italia.
11. L'acquisto di una casa dà diritto a un permesso di soggiorno? No, non automaticamente; l'Italia ha un visto per investitori legato ad altri tipi di investimento, non all'acquisto di immobili residenziali.
12. Chi decide le maggioranze per i lavori straordinari in condominio? L'assemblea dei condomini, con maggioranze variabili secondo l'art. 1136 c.c. a seconda della rilevanza dell'intervento.
13. Serve un codice per affittare il mio immobile ai turisti? Sì, in tutta Italia è obbligatorio il Codice Identificativo Nazionale (CIN), da esporre sia negli annunci online sia all'esterno dell'immobile.
14. Il CIN è uguale in tutte le regioni? Il CIN nazionale confluisce in un'unica banca dati (BDSR) gestita dal Ministero del Turismo, ma in molte Regioni la richiesta del CIN presuppone prima la registrazione al codice regionale già esistente (es. CIR Lombardia, IUN Toscana).
15. Cosa rischio se affitto senza CIN? Sanzioni da 800 a 8.000 € per unità immobiliare per mancanza o mancata esposizione del codice, cumulabili con altre sanzioni (es. mancata comunicazione degli ospiti alla Questura).

GLOSSARIO

• Compromesso (contratto preliminare): accordo scritto con cui le parti si obbligano a stipulare il contratto definitivo di compravendita.
• Caparra confirmatoria: somma versata a garanzia dell'impegno, trattenuta o restituita in doppio in caso di inadempimento.
• Rogito notarile: l'atto pubblico definitivo che trasferisce la proprietà dell'immobile.
• Trascrizione: l'iscrizione dell'atto nei registri immobiliari, che lo rende opponibile ai terzi.
• Valore catastale: valore fiscale dell'immobile, calcolato dalla rendita catastale rivalutata moltiplicata per un coefficiente, usato come base per l'imposta di registro (meccanismo "prezzo-valore") e per l'IMU.
• Imposta di registro: imposta nazionale sul trasferimento immobiliare tra privati, con aliquote agevolate per la "prima casa".
• IMU (Imposta Municipale Propria): tributo comunale annuale sulla proprietà immobiliare, con esenzione per l'abitazione principale non di lusso.
• Plusvalenza: guadagno tassabile derivante dalla vendita di un immobile entro cinque anni dall'acquisto, salvo esenzioni.
• Cedolare secca: imposta sostitutiva opzionale sui redditi da locazione, che assorbe IRPEF, addizionali, registro e bollo.
• Canone libero / "4+4": contratto di locazione a canone liberamente determinato dalle parti, durata minima 4+4 anni.
• Canone concordato / "3+2": contratto di locazione con canone calcolato su accordi territoriali locali, durata minima 3+2 anni, con vantaggi fiscali (cedolare al 10%, IMU ridotta del 25%).
• Condominio: regime di comproprietà di un edificio diviso in unità immobiliari, disciplinato dagli artt. 1117-1139 del Codice Civile.
• Millesimi: quota di proprietà di ciascuna unità immobiliare rispetto al valore complessivo dell'edificio, usata per ripartire le spese condominiali.
• Amministratore di condominio: professionista incaricato della gestione ordinaria e della rendicontazione del condominio.
• Condizione di reciprocità: principio per cui un cittadino extracomunitario può acquistare un immobile in Italia solo se il suo Paese riconosce lo stesso diritto a un cittadino italiano.
• CIN (Codice Identificativo Nazionale): codice alfanumerico unico obbligatorio per ogni immobile destinato a locazione breve o turistica in Italia.
• BDSR (Banca Dati delle Strutture Ricettive): banca dati nazionale del Ministero del Turismo che gestisce l'assegnazione dei CIN.

MODULO SEPARATO: LOCAZIONI BREVI / TURISTICHE

Nome reale del regime: in Italia si parla di locazioni brevi (affitti fino a 30 giorni consecutivi) o locazioni turistiche, disciplinate a livello nazionale in modo più unificato rispetto ad altri Paesi.

A differenza della Spagna, esiste un regime realmente nazionale e unico: il Codice Identificativo Nazionale (CIN), introdotto dal Decreto-legge 18 ottobre 2023, n. 145 (convertito con modificazioni dalla Legge 15 dicembre 2023, n. 191, art. 13-ter), obbligatorio dal 1° gennaio 2025 e pienamente operativo nel 2026.

Inquadramento nazionale (NAZIONALE):

• Il CIN è un codice alfanumerico univoco assegnato dal Ministero del Turismo tramite la Banca Dati delle Strutture Ricettive (BDSR), valido su tutto il territorio nazionale, che sostituisce progressivamente i precedenti codici regionali frammentati (oltre venti sistemi diversi, come CIR Lombardia, IUN Toscana, NUMR Lazio).
• Obbligatorio per ogni unità destinata a locazione breve o turistica (case vacanza, B&B, affittacamere), indipendentemente dalla forma giuridica del proprietario (privato, partita IVA, società) e dalla piattaforma di pubblicazione.
• Deve essere esposto in due punti: all'esterno dell'immobile (facciata, citofono o ingresso, in modo visibile) e in ogni annuncio online pubblicato.
• Convive con i codici regionali: in molte Regioni la richiesta del CIN presuppone la previa registrazione al codice regionale già esistente — quindi, pur essendo un regime nazionale unico nel risultato finale, il procedimento di ottenimento può passare per un adempimento regionale preliminare.
• Requisiti di sicurezza dichiarati in fase di richiesta: dispositivi di rilevazione di gas e monossido di carbonio, estintori a norma.

Regolamento UE 2024/1028 (NAZIONALE, entrata in piena applicazione 20 maggio 2026): obbliga le piattaforme di prenotazione (Airbnb, Booking, VRBO) a rimuovere automaticamente gli annunci privi di CIN valido.

Comunicazione ospiti alla Questura (NAZIONALE): obbligo di comunicare i dati di ogni ospite (nome, cognome, data e luogo di nascita, nazionalità, documento d'identità, date di arrivo/partenza) tramite il portale Alloggiati Web entro le prime 24 ore, ai sensi dell'art. 109 del Testo Unico delle Leggi di Pubblica Sicurezza (T.U.L.P.S.).

Divieto di check-in automatico senza presenza fisica: in determinati contesti, l'uso di dispositivi di accesso autonomo senza la presenza fisica di un incaricato per l'identificazione degli ospiti può comportare sanzioni per violazione delle norme di sicurezza pubblica.

Fiscalità (NAZIONALE):

• Cedolare secca: 21% sul primo immobile dichiarato in regime di locazione breve, 26% dal secondo immobile in poi nello stesso anno.
• Soglia impresa: la Legge di Bilancio 2026 ha confermato che destinare più di due (secondo alcune fonti, quattro) immobili alla locazione breve nello stesso anno fa scattare la presunzione di attività d'impresa, con obbligo di partita IVA, iscrizione al Registro delle imprese e regime fiscale ordinario d'impresa anziché il regime da locatore privato.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — la soglia esatta del numero di immobili che fa scattare la presunzione di attività d'impresa (due o quattro, a seconda della fonte) e le eventuali ulteriori modifiche della Legge di Bilancio 2026 devono essere verificate con la normativa vigente al momento dell'operazione.

Sanzioni:

• Mancanza o mancata pubblicazione del CIN nell'annuncio: da 800 € a 8.000 € per unità immobiliare.
• Mancata esposizione del CIN all'esterno dello stabile: da 500 € a 5.000 €.
• Mancata comunicazione degli ospiti alla Questura: fino a 206 € per ogni omissione (violazione amministrativa, con possibile rilevanza penale in caso di ospiti non registrati e violazioni reiterate, che possono comportare la sospensione dell'attività).
• Uso di check-in automatico non conforme: fino a 6.000 €.

Livello comunale/regionale aggiuntivo: oltre al CIN nazionale, restano competenze locali per: imposta di soggiorno (tassa comunale sul pernottamento, importo e regole diverse per ogni Comune), eventuali limitazioni urbanistiche o piani di zonizzazione specifici (alcune città turistiche stanno valutando misure di contenimento), e i requisiti tecnici/di sicurezza specifici stabiliti dalle Regioni per le diverse categorie di strutture ricettive extralberghiere.

Differenza rispetto a Spagna e Germania: mentre in Spagna e Germania il regime autorizzativo di base è primariamente regionale/locale (con un livello nazionale limitato alla trasparenza dei dati), in Italia il CIN costituisce un vero registro identificativo nazionale unico, anche se il procedimento di rilascio può in pratica ancora passare per un previo step regionale in alcune Regioni.

BUYING A PROPERTY

Level: NATIONAL (Irish contract and property law), with LOCAL variation in planning searches.

Typical sequence:

1. "Sale Agreed": once an offer is accepted, the property is marked "Sale Agreed" and the buyer typically pays a small booking deposit (around 2–3%) to the estate agent. This stage is not legally binding — either party can walk away at any point before contracts are signed and exchanged, without penalty, and the booking deposit is fully refundable until then. Gazumping (a seller accepting a higher offer after already accepting yours) remains legally possible in Ireland precisely because of this.
2. Solicitor instruction: mandatory — all Irish property purchases must be completed by a qualified solicitor; this is a legal requirement, not optional.
3. Draft Contract for Sale: the seller's solicitor prepares and sends the draft contract, along with title documents.
4. Pre-contract enquiries and searches: the buyer's solicitor raises queries (boundaries, rights of way, planning history) and conducts searches (Tailte Éireann title search, planning, environmental).
5. Exchange of contracts (signing): once both sides agree the terms, contracts are signed and exchanged, and the buyer pays the balance of the deposit (commonly bringing the total deposit to around 10%, though this is negotiable). This is the point the transaction becomes legally binding on both parties — pulling out after this point can mean losing the deposit and/or facing legal action.
6. Closing (completion): on the agreed closing date, the buyer's solicitor transfers the balance of the purchase price (commonly via bank draft or bank transfer) and the seller's solicitor releases the keys and title deeds.
7. Post-closing: the buyer's solicitor stamps the Transfer Deed with the Revenue Commissioners (Stamp Duty) and registers the buyer's title with Tailte Éireann.

Timeline: typically 8–12 weeks from offer acceptance to closing for a straightforward transaction, though this varies with title complexity, mortgage processing, and chain length.

Registered vs unregistered title: in Ireland, title is either registered with Tailte Éireann's Land Registry function (state-guaranteed) or established by historical deeds through the Registry of Deeds — a distinction the buyer's solicitor must check, as unregistered title requires a more extensive historical chain-of-title review.

SELLING A PROPERTY

Level: NATIONAL

The seller should instruct a solicitor before going to market, ideally, since gathering title documents (especially retrieving deeds held by a mortgage bank, which can take 4–8 weeks) is the most common cause of delay in Irish property sales.

Documents required: title deeds (or Land Registry folio details), a valid Building Energy Rating (BER) certificate (mandatory before marketing almost any residential property for sale or letting), Local Property Tax compliance confirmation, and — for a rental property being sold with sitting tenants or where a tenancy is being terminated to facilitate a sale — specific notice periods and statutory declarations required under the March 2026 rental reforms (see Section E).

Typical seller costs: estate agent commission (typically 1–2% + VAT), solicitor fees, mortgage redemption, and the seller's own Capital Gains Tax exposure on any taxable gain (Section C). Stamp Duty is always paid by the buyer.

TAXATION OF CAPITAL GAINS

Level: NATIONAL (Taxes Consolidation Act 1997, administered by the Revenue Commissioners)

Rate: Capital Gains Tax (CGT) in Ireland is charged at a flat 33% on the chargeable gain — one of the highest headline CGT rates among the jurisdictions covered in this series.

Principal Private Residence (PPR) Relief: if the property was the seller's only or main residence for the entire period of ownership, the gain is fully exempt. The relief covers the dwelling plus up to 0.4 hectares of grounds. If the property was only partly used as the main residence (e.g. let for part of the ownership period, or a home office), relief applies proportionally to the qualifying period; the final 12 months of ownership are always treated as qualifying occupation, even if the seller had already moved out.

No PPR relief for investment/rental property: the full gain is taxable at 33%.

Calculation: sale proceeds minus original purchase price, allowable costs (legal fees, stamp duty paid on acquisition), and documented capital improvement costs (general maintenance does not qualify). Properties purchased before 2003 can apply indexation relief, uplifting the historic cost using Revenue multipliers before calculating the gain.

Annual exemption: each individual has a personal annual CGT exemption of €1,270 (unused portion cannot be carried forward; spouses/civil partners each have their own separate exemption, not transferable between them).

Reporting and payment: CGT must be paid within a strict timeline — for disposals between 1 January and 30 November, payment is due by 15 December of that year; for disposals in December, payment is due by 31 January of the following year. A CGT return must also be filed via Revenue's ROS/myAccount system.

Non-resident sellers: anyone who makes a gain on Irish property must pay Irish CGT regardless of residence, and non-residents must also file an Irish CGT return. Where the sale price of Irish property exceeds €1 million (residential) or €500,000 (commercial), the purchaser is obliged to withhold 15% of the proceeds and remit it to Revenue unless the seller produces a CGT Clearance Certificate (Form CG50A). Irish residents can usually obtain this certificate on request; non-residents must first satisfy Revenue that no CGT is due, or that any CGT owed has been settled, before clearance is issued — early planning is essential for non-resident sellers above these thresholds.

Companies: a corporate owner selling Irish property is also charged CGT at 33% on the disposal.

TAXES ON ACQUISITION AND ON PROPERTY OWNERSHIP

Level: NATIONAL (Stamp Duty and LPT rates are set nationally by the Oireachtas; LPT allows a LOCAL adjustment by each council)

At acquisition — Stamp Duty: rates below apply to instruments executed on or after 2 October 2024 (Finance Act 2024), confirmed unchanged in Budget 2026 (announced 7 October 2025):

• No first-time buyer exemption or reduced rate: unlike Spain, France, or the UK, Ireland gives first-time buyers no stamp duty discount — they pay the same rates as everyone else. (First-time buyers may separately benefit from the unrelated Help to Buy tax-rebate scheme, which is not a stamp duty relief.)
• No non-resident buyer surcharge exists in Ireland — a structural contrast with England and Scotland, both of which levy a non-resident surcharge (2% and effectively built into ADS calculations respectively). A foreign, non-resident buyer of Irish residential property pays exactly the same Stamp Duty as an Irish resident.
• Bulk-purchase anti-investor-fund rate: a much higher rate of 15% applies under Section 31E of the Stamp Duties Consolidation Act 1999 where a person or entity acquires 10 or more residential houses (this specific higher rate does not apply the same way to apartments) in any 12-month period — introduced specifically to deter investment funds from bulk-acquiring housing estates; unchanged since 2 October 2024.
• Non-residential property (commercial, land): flat 7.5%.
• Filing deadline: Stamp Duty must be filed and paid within 44 days of the instrument's execution (a 30-day statutory deadline plus a 14-day grace period) via Revenue's eStamping system; late filing triggers a 5% surcharge (rising to 10% if more than 92 days late).

Never automatically equate Irish Stamp Duty with UK SDLT/LBTT or continental transfer taxes: Ireland's bands are simpler (three tiers, no additional-dwelling or non-resident surcharge), calculated on the actual price (not a cadastral/reference value), and its distinctive feature is the anti-investor-fund 15% bulk-purchase rate rather than a second-home surcharge aimed at individual buyers.

Annual tax on ownership — Local Property Tax (LPT): a national, self-assessed tax on the market value of residential property, introduced in 2013, collected by Revenue and redistributed to local authorities.

• Valuation cycle 2026–2030: properties were revalued as of 1 November 2025, with valuation bands widened by 20% (softening the impact of rising prices) and a new base rate of 0.0906% applying to the midpoint of each band; this valuation remains fixed for the full five-year period (2026–2030) regardless of later market movements or renovations, with the next revaluation due 1 November 2030.
• Bands: the first band runs from €1 to €240,000 (a flat charge, currently around €95); subsequent bands rise progressively up to €2.1 million, above which LPT is charged on the actual value rather than a band midpoint (0.0906% up to €1.26m, 0.25% on the next €840,000, 0.3% on the excess above €2.1m).
• Local Adjustment Factor: each local authority can vary the base LPT rate by up to 15% higher or lower for its area — a genuinely local variable within the national system.
• Applies regardless of owner's residence: LPT is charged on the owner of any Irish residential property even if the owner lives outside Ireland.
• Deferral: available in limited circumstances (e.g. income below specified thresholds), with deferred LPT becoming payable when the property is later sold or transferred.

RESIDENTIAL TENANCIES

Level: NATIONAL (Residential Tenancies Act 2004, as fundamentally reformed by the Residential Tenancies (Miscellaneous Provisions) Act 2026, effective 1 March 2026). This is a major, very recent overhaul — treat pre-2026 information with caution.

Rent Pressure Zones (RPZs) have been replaced by a permanent national rent control system. RPZs (in force since December 2016, extended nationwide on 20 June 2025) were dismantled on 28 February 2026 and replaced from 1 March 2026 by a single national framework applying to all private and student-specific tenancies across the entire country — there is no longer a distinction between RPZ and non-RPZ areas.

Key changes effective 1 March 2026:

• National rent cap: rent increases for both new and existing tenancies are capped at the lower of general inflation (CPI) or 2% per year, nationwide, with rent reviewable once every 12 months.
• New-build exemption: newly built apartments that both commenced and completed construction (with the required Building Control Authority compliance certification) on or after 10 June 2025 are exempt from the 2% ceiling — their increases follow CPI only, uncapped by the 2% figure.
• RTB Rent Register: landlords setting or reviewing rent must now reference the RTB's Rent Register (drawn from live tenancy registration data) and provide three comparable examples of rent paid for similar properties in the same Local Electoral Area.
• Minimum six-year "Tenancies of Minimum Duration": all new tenancies created from 1 March 2026 are subject to a minimum six-year term.
• No-fault eviction restricted by landlord size: landlords who own four or more tenancies are now banned entirely from no-fault termination; smaller landlords retain limited no-fault grounds. This is a significant structural shift aimed at larger institutional and portfolio landlords specifically.
• Rent resets to market value: permitted only at the start of a new tenancy or at the end of each six-year cycle — not where the previous tenancy at that property ended via a no-fault eviction within the prior two years (to prevent landlords using no-fault eviction purely to reset to a higher market rent).
• Existing tenancies (created before 1 March 2026) continue under their prior rules for now, though the national 2% cap now applies to their rent reviews as well.

General tenant protections (Residential Tenancies Act 2004 framework, as amended):

• Security of tenure after 6 months of continuous renting — a landlord can then terminate only for specific, legally valid reasons (sale of the property, landlord/family requiring it for own use, substantial renovation, non-payment of rent, breach of obligations, etc.).
• Notice periods (landlord to tenant), scaled by tenancy duration: roughly 90 to 224 days, depending on how long the tenancy has run — a further tightening from March 2026 (previously shorter minimums applied).
• Notice periods (tenant to landlord): scaled from 28 days (under 6 months' tenancy) up to 112 days (8+ years), or just 7 days where the landlord's behaviour has made the property unsafe or created imminent danger.
• Deposit: capped at a maximum of one month's rent; must be returned within a reasonable time after the tenancy ends, subject to lawful deductions for arrears, damage beyond normal wear and tear, or specific breaches.
• Dispute resolution: the Residential Tenancies Board (RTB) handles disputes (including deposit retention, unlawful rent increases, and illegal eviction) and can impose fines of up to €15,000 per offence plus legal costs, or refer serious/repeat cases to court.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — the Residential Tenancies (Miscellaneous Provisions) Act 2026 commenced only recently (1 March 2026); its interaction with tenancies already in existence, and any secondary regulations or RTB guidance issued after this guide's research date, should be reconfirmed for any live transaction.

MULTI-UNIT DEVELOPMENTS (APARTMENTS AND MANAGED ESTATES)

Level: NATIONAL (Multi-Unit Developments Act 2011 — Ireland's equivalent of condominium/community-of-owners law)

Scope: the Act applies to any development of 5 or more apartments with shared amenities, facilities, or services, and also to private housing estates and mixed-use developments with an Owners' Management Company (OMC) structure — commenced 1 April 2011.

Owners' Management Company (OMC): a company (subject to ordinary Irish company law, including filing obligations with the Companies Registration Office) that owns and is responsible for the development's common areas once the developer transfers them. Every unit owner is automatically a member of the OMC upon purchasing their unit — membership and voting rights vest automatically in the purchaser on sale, with no separate share transfer required. Each residential unit-holder has one vote of equal value; no other person has a vote.

Developer liability for unsold units: the developer is deemed the owner (and therefore liable for service charges) of any unit not yet sold, from the date the first unit sale in the development closes — this protects existing owners from having to cover a funding shortfall caused by unsold developer stock.

Service charges: every unit owner must pay service charges as levied; charges need not be identical across units but must be apportioned on a fair and equitable basis. Service charges (and sinking fund contributions) can be recovered as a straightforward contract debt through the ordinary courts.

Sinking fund: every OMC must establish a building investment (sinking) fund for exceptional, non-recurring expenditure (major repairs, refurbishment), to be set up within three years of the first unit transfer; each unit-holder must contribute at least €200 (or a higher amount agreed at a general meeting) — a modest statutory minimum, with actual contributions in practice often significantly higher depending on the building's needs.

House rules and governance: the OMC's annual general meeting reviews accounts, sets the coming year's service charge, and addresses matters such as sinking fund top-ups; any member is eligible to become a director.

Buyer's due diligence: review the OMC's most recent accounts, the level of the sinking fund relative to any known upcoming major works, and confirm the seller is up to date with service charges (unpaid charges attach to the unit and can affect a purchase, similar to the pattern seen in Spain's and Italy's condominium sections of this series, though recovered through ordinary Irish courts rather than a specific tribunal).

FOREIGN BUYER

Level: NATIONAL

No restrictions: Ireland imposes no restrictions on foreign nationals — resident or non-resident, EU or non-EU — buying residential property. There is no citizenship, residency, or visa requirement to purchase, and critically, no Stamp Duty surcharge for non-resident buyers (unlike England and Scotland).

Financing: Irish lenders generally require a foreign, non-resident buyer to demonstrate income and provide more extensive documentation; some Irish banks are more restrictive with non-resident mortgage lending than with resident applicants, though this is a lending-practice matter rather than a legal restriction.

Non-Resident Landlord Withholding Tax: where a non-resident owner lets Irish property, the tenant (or a collection agent) is generally obliged to withhold tax (historically 20%) from rental payments and remit it to Revenue on the landlord's behalf, unless a collection agent is appointed to handle this directly — a compliance point distinct from, but related to, the CGT withholding on sale described in Section C.

No property-linked residence route: Ireland's former Immigrant Investor Programme (which had allowed a path to residency partly via investment, though not directly via buying a private home) was closed to new applicants in February 2023. Owning Irish property today confers no right of residence.

FREQUENTLY ASKED QUESTIONS

1. Is my accepted offer ("Sale Agreed") legally binding? No — nothing is binding in Ireland until contracts are signed and exchanged; gazumping remains legally possible before that point.
2. Do I need a solicitor to buy or sell in Ireland? Yes, always — it is a legal requirement, not optional.
3. How much Stamp Duty will I pay as a foreign, non-resident buyer? Exactly the same as an Irish resident — 1% up to €1 million, 2% up to €1.5 million, 6% above that. Ireland has no non-resident buyer surcharge.
4. Do first-time buyers get a Stamp Duty discount? No — Ireland gives no Stamp Duty relief to first-time buyers, unlike several other jurisdictions in this series.
5. Do I pay Capital Gains Tax if I sell my only home? Usually no — Principal Private Residence Relief exempts the gain fully if it was your only/main home throughout ownership (with the last 12 months always counted as qualifying, even if vacant).
6. What if I sell an investment property? The full gain is taxed at 33%, after deducting allowable costs and applying the €1,270 annual exemption.
7. I'm selling as a non-resident — what's different? If the price exceeds €1 million (residential), the buyer must withhold 15% of the proceeds unless you obtain a CGT Clearance Certificate from Revenue — for non-residents, Revenue must first confirm no CGT is owed (or that it's been paid).
8. What is Local Property Tax (LPT) and does it apply to me if I live abroad? An annual, self-assessed national property tax; it applies to every residential property owner regardless of where the owner lives.
9. Can my landlord raise my rent by any amount? No — since 1 March 2026, rent increases nationwide (not just former Rent Pressure Zones) are capped at the lower of CPI inflation or 2% per year, with limited exceptions for new-build apartments.
10. Can my landlord evict me without a reason? Depends on the landlord's portfolio size — landlords owning 4 or more tenancies are now banned entirely from no-fault eviction; smaller landlords retain limited grounds, all requiring proper notice.
11. How long must a new tenancy last in Ireland now? New tenancies created from 1 March 2026 are subject to a minimum six-year term ("Tenancy of Minimum Duration").
12. What is an Owners' Management Company (OMC)? The Irish equivalent of a condominium association — a company, in which every unit owner is automatically a member, responsible for the shared parts of an apartment building or managed estate of 5+ units.
13. Do I need to register to let my property short-term (Airbnb-style)? Yes — a mandatory national register run by Fáilte Ireland is being introduced, though the exact launch date has been reported inconsistently across sources and should be reconfirmed (see the short-term letting module below).
14. Do I need planning permission to run a short-term let? Increasingly yes, nationwide — beyond home-sharing of your own principal residence, planning permission requirements are being extended well beyond the areas that previously required it.
15. Does buying property give me a right to live in Ireland? No — Ireland has no investment-linked residence route tied to buying a home; its former investor-visa programme (unrelated to residential property specifically) closed to new applicants in February 2023.

GLOSSARY

• Sale Agreed: the non-binding stage after an offer is accepted, before contracts are signed.
• Booking deposit: a small, fully refundable deposit paid to the estate agent at Sale Agreed stage.
• Contract for Sale: the formal contract prepared by the seller's solicitor.
• Exchange of contracts: the point contracts are signed by both sides and become legally binding — Ireland's equivalent of "conclusion of missives" in Scotland or "exchange" in England.
• Closing: the day funds transfer and keys/deeds change hands — Ireland's equivalent of "completion" or "settlement."
• Tailte Éireann: the state body responsible for land registration, valuation, and mapping (successor to the Property Registration Authority and Valuation Office).
• Stamp Duty: Ireland's tax on property transfers, paid by the buyer, with no first-time-buyer relief and no non-resident surcharge.
• CGT (Capital Gains Tax): Ireland's 33% flat tax on chargeable gains, including property sales.
• Principal Private Residence (PPR) Relief: the CGT exemption for a seller's only or main home.
• CGT Clearance Certificate (Form CG50A): the certificate that exempts a seller from the buyer's 15% withholding obligation on higher-value sales.
• LPT (Local Property Tax): Ireland's national, self-assessed annual property tax, with a local council adjustment factor.
• RTB (Residential Tenancies Board): the statutory body regulating private residential tenancies and resolving disputes.
• Rent Pressure Zone (RPZ): the former area-based rent-increase-cap system, replaced nationwide from 1 March 2026 by a single national rent control framework.
• Tenancy of Minimum Duration: the new six-year minimum term for tenancies created from 1 March 2026.
• Owners' Management Company (OMC): the Irish equivalent of a condominium/community-of-owners association for multi-unit developments.
• Sinking fund: the OMC's mandatory reserve fund for major, non-recurring building expenditure.
• BER (Building Energy Rating): the mandatory energy-performance certificate required before marketing most residential property for sale or letting.
• STTL / Fáilte Ireland register: the incoming mandatory national registration scheme for short-term lets.

SEPARATE MODULE: SHORT-TERM LETTING

Name of the regime: short-term letting (STL), to be governed by a mandatory national registration scheme run by Fáilte Ireland, alongside separate planning-permission rules.

A genuinely national registration layer is being introduced — but the exact commencement date is reported inconsistently across sources and must be reconfirmed. Some 2026 sources state the Fáilte Ireland register opens 20 May 2026 (aligned with the EU Short-Term Rental Regulation, EU 2024/1028, which takes full effect on that date); other, more recent sources (including Ireland's own Citizens Information service) state the register will launch on 1 December 2026, with registration required by 31 December 2026. LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — verify the current official launch date directly with Fáilte Ireland or gov.ie before advising any host or buyer, as this guide cannot resolve the conflicting dates found in the underlying sources.

What the national register covers: properties let for stays of up to 21 consecutive nights (longer bookings fall outside the short-term-letting definition entirely). Hotels, guesthouses, hostels, and holiday accommodation already registered with Fáilte Ireland under the Tourist Traffic Acts are excluded from needing to register again — the new register specifically targets the previously unregulated gap of self-catering apartments, second homes, and Airbnb-style hosts.

Registration mechanics: expected to be a short, largely automatic online process requiring the host's PPSN (Personal Public Service Number), date of birth, and property/Eircode details; a unique registration number per unit is issued and must be displayed on every listing and advertisement. Platforms (Airbnb, Booking.com, Vrbo) will be required to verify the registration number before publishing an Irish listing and must share activity data with Fáilte Ireland, which in turn shares data with the EU's central database and Ireland's Central Statistics Office under EU Regulation 2024/1028.

Planning permission — now a nationwide requirement, not just in former Rent Pressure Zones: since 2019, short-term letting of a property in a Rent Pressure Zone that is not the host's principal private residence (PPR) has generally required change-of-use planning permission. More recent proposals under a Short-Term Letting and Tourism Bill (General Scheme approved April 2025) would extend the planning-permission requirement nationwide, with specific new restrictions targeted at towns and cities with a population over 10,000:

• Nationwide, home-sharing of one's own principal residence remains exempt from planning permission.
• Letting one's own PPR up to 90 days per year while away is generally exempt; beyond that, or for any non-PPR (second home/investment) short-let, planning permission is generally required.
• In larger towns/cities (population over 10,000), the proposals would go further, potentially making planning permission for short-term lets very difficult to obtain outright, specifically to protect long-term housing supply in the areas where it is most needed.
• Rural and strong-tourism areas are expected to retain a more permissive, case-by-case council approach even under the new regime.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — the Short-Term Letting and Tourism Bill was at General Scheme stage (April 2025) and its final enacted form, exact urban thresholds, and effective date should be reconfirmed, separately from the Fáilte Ireland registration date above.

Platform and host penalties: platforms listing unregistered properties face fines cited at up to 2% of annual turnover; individual host/property fines for planning or registration breaches have been cited up to roughly €300,000 in some sources for the most serious violations — always confirm current maximum penalty levels, as these figures vary between sources and the underlying legislation was still being finalised as of this guide.

Taxation: short-term letting income is generally taxable as rental/trading income depending on scale; the Rent-a-Room relief scheme (which exempts modest income from letting a room in one's own home) generally does not apply to short-term guest/tourist-style accommodation — hosts should not assume it applies without checking the specific qualifying conditions. VAT on short-term accommodation is typically charged at the reduced 13.5% rate; the separate VAT registration threshold for services (€42,500 from 1 January 2025) may also apply depending on turnover.

Comparison with other jurisdictions in this series: Ireland's incoming Fáilte Ireland register is intended to be a genuinely national, unified system (closer in spirit to Italy's CIN or Scotland's mandatory licence than to England's fragmented approach), but as of this guide it is not yet fully in force, and — unlike Italy or Scotland — Ireland layers a separate and increasingly nationwide planning-permission regime on top of registration, rather than registration being the primary control mechanism.

BUYING A PROPERTY

Level: ENGLAND-WIDE (conveyancing process, Law of Property Act 1925, Land Registration Act 2002), with LOCAL variation in searches and planning.

Typical sequence:

1. Offer accepted: not legally binding in England — either party may withdraw at any point before exchange of contracts without penalty (beyond survey/solicitor costs already incurred). This is a key structural difference from many civil-law jurisdictions.
2. Instruction of a solicitor or licensed conveyancer: mandatory — every sale and purchase in England must be handled by a qualified legal professional.
3. Searches and enquiries: local authority search (planning history, building control, highways, contaminated land), drainage and water search, environmental search (flood risk, contamination), and for older properties, a chancel repair liability search. Local authority searches are often the main source of delay.
4. Property Information Forms: the seller completes the TA6 (Property Information Form) and TA10 (Fixtures and Fittings); for leasehold properties, additionally the TA7 (Leasehold Information Form) plus a management pack from the freeholder/managing agent.
5. Mortgage offer: if financing is involved, the buyer's lender issues a formal mortgage offer once its own valuation and underwriting are complete.
6. Exchange of contracts: the moment the transaction becomes legally binding on both parties. A deposit — usually 10% of the purchase price — is paid at this point. After exchange, a buyer who fails to complete is in breach of contract and normally forfeits the deposit; a seller who withdraws faces a claim for damages/specific performance.
7. Completion: occurs on the agreed date (often 1–4 weeks after exchange). The balance of funds is transferred, and the buyer receives the keys.
8. Post-completion: the solicitor files the Stamp Duty Land Tax (SDLT) return and pays any tax due within 14 days of completion, and applies to register the buyer's ownership at HM Land Registry.

Average timeline: roughly 10–20 weeks from offer accepted to completion for a standard freehold purchase; leasehold purchases typically take longer (15–18 weeks or more) due to the additional management-pack and lease-related enquiries.

Freehold vs leasehold — a distinctively English feature: most houses are sold freehold (outright ownership of the building and the land), while most flats/apartments are sold leasehold (a long lease, historically up to 999 years, from a freeholder who owns the underlying land and building structure, with the leaseholder paying ground rent and service charges). This distinction has no direct equivalent in the civil-law jurisdictions previously covered in this series (Spain, France, Germany, Italy, Portugal) and must always be explained, never assumed. See Section F for the leasehold reforms currently underway.

SELLING A PROPERTY

Level: ENGLAND-WIDE

The seller's solicitor prepares the draft contract, obtains office copies of the title from HM Land Registry, and the seller completes the TA6/TA10 (and TA7 for leasehold) forms disclosing known defects, disputes, boundary issues, and (for leasehold) service charge and ground rent details.

Caveat emptor, with disclosure duties: English law generally follows "buyer beware" for physical defects the buyer could discover through survey, but the seller must not misrepresent the property and must answer TA6 enquiries truthfully; a false answer can give rise to a claim for misrepresentation after completion.

Typical seller costs: estate agent commission (typically 1–3% + VAT), conveyancing solicitor fees, any mortgage redemption, and Capital Gains Tax on any taxable gain (see Section C). SDLT is always paid by the buyer.

TAXATION OF CAPITAL GAINS

Level: NATIONAL (Capital Gains Tax is a UK-wide tax administered by HMRC)

Private Residence Relief (PRR): if a property has been the seller's only or main home throughout the period of ownership, the gain is normally fully exempt from Capital Gains Tax (CGT), and — for UK residents — the disposal generally does not even need to be reported. PRR covers the qualifying period of residence plus the final nine months of ownership, even if the seller had already moved out.

When CGT applies (investment properties, second homes, buy-to-let):

• Rates: for residential property, 18% for gains falling within the basic-rate band, 24% for gains falling within the higher-rate band (rates confirmed unchanged from April 2025 through the 2026/27 tax year for residential property; note that CGT rates for other, non-residential assets are lower at 10%/20% following the October 2024 Budget changes — never conflate the two).
• Annual exempt amount: £3,000 per individual for 2026/27 (down sharply from £12,300 in 2022/23) — the first £3,000 of net gains across all assets in the tax year is tax-free.
• Allowable deductions: original purchase price, SDLT paid on acquisition, legal and estate-agent fees on both purchase and sale, and the documented cost of capital improvements (extensions, conversions) — ordinary maintenance and repairs are not deductible.
• Lettings Relief: now very restricted — only available where the owner was sharing the property with a tenant at the time of letting (i.e., not available to most landlords who moved out and let the whole property), up to £40,000 per owner.

60-day reporting rule: any UK resident individual selling UK residential property at a taxable gain must report the disposal and pay any CGT due to HMRC within 60 days of completion, via HMRC's online UK Property Account — this is a strict, separate obligation from the annual Self Assessment return. Missing the deadline triggers an automatic £100 penalty, rising to £300 (or 5% of tax due if greater) at 6 and 12 months, plus daily penalties and interest.

Non-resident sellers (NRCGT): non-UK residents must report every disposal of UK land (residential or commercial) to HMRC within 60 days of completion, even where no tax is due or a loss arises — this reporting obligation exists regardless of gain or loss and has applied since 2015 (residential) / 2019 (all UK land). The same 18%/24% rates apply as for residents. Non-residents who owned the property before April 2015 may elect to rebase the acquisition cost to the property's market value at 5 April 2015. Non-resident companies pay UK corporation tax (not CGT) on UK property gains since April 2019.

Double taxation: relief in the seller's country of residence depends on the applicable bilateral tax treaty with the UK.

TAXES ON ACQUISITION AND ON PROPERTY OWNERSHIP

Level: NATIONAL (Stamp Duty Land Tax is set by the UK Parliament for England and Northern Ireland) / LOCAL (Council Tax is set by each local authority within national bands).

At acquisition — Stamp Duty Land Tax (SDLT): all figures below are current as at 1 April 2025 rates, in force throughout 2026.

• First-time buyer relief: 0% up to £300,000 (available only where the total price does not exceed £500,000; above that threshold, standard rates apply to the whole price).
• Higher Rates for Additional Dwellings (HRAD) — the "second home surcharge": an extra 5% is added to every band (including the otherwise tax-free band) where the buyer will own two or more residential properties at completion — this rose from 3% to 5% on 31 October 2024, and applies to overseas-held, jointly-held, or company-held additional properties too. A refund is available if the previous main home is sold within 36 months of the new purchase.
• Non-UK resident surcharge: a further 2% on top of all other rates applies to non-UK resident buyers (based on a 183-day UK presence test in the 12 months before completion), meaning a non-resident buying an additional dwelling can face a combined rate of up to 19% (12% top standard band + 5% HRAD + 2% non-resident). A refund is available if the buyer subsequently satisfies the 183-day residence test.
• Company/"non-natural person" rate: a flat 17% rate applies to companies buying a single residential dwelling over £500,000 (unless a qualifying relief for a genuine property-rental business applies).
• Multiple Dwellings Relief: abolished from 1 June 2024 (transitional protection only for contracts exchanged on or before 6 March 2024) — each dwelling in a portfolio purchase is now taxed on its own full price.
• Filing: the SDLT return must be filed and any tax paid within 14 days of completion.

Never automatically equate English SDLT with continental transfer taxes: SDLT is charged in *slices* on the whole national price band structure (not on a cadastral/reference value as in Spain or Italy), and the surcharge structure (additional-dwelling + non-resident, stacking to up to 19–19%+ combined) has no direct continental equivalent.

Annual tax on ownership — Council Tax: a local tax set and collected by each of England's local authorities (not central government), based on the property's 1991 valuation band (A–H) — there has been no general revaluation since 1991, a long-standing anomaly. There is no separate wealth tax or annual property-value tax equivalent to Spain's IBI or France's taxe foncière at a comparable rate structure — Council Tax bands are historically fixed, not annually reassessed on current value.

Empty homes and second homes premiums: since April 2024, councils may charge a 100% premium (i.e., double Council Tax) on homes empty and substantially unfurnished for 12 months or more (reduced from the previous 2-year threshold); premiums can rise to 300% for properties empty 10+ years. Since April 2025, councils in England may additionally charge a 100% premium on furnished second homes that are not the owner's sole or main residence — a significant and relatively recent change directly relevant to holiday-home buyers.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — a proposed High Value Council Tax Surcharge on properties valued at £2 million or more is scheduled for introduction from April 2028; this is a future announced measure, not yet in force, and must be reconfirmed closer to the effective date.

RESIDENTIAL TENANCIES

Level: ENGLAND-WIDE (Housing Act 1988, as fundamentally reformed by the Renters' Rights Act 2025). This area has just undergone its biggest change in over 30 years and the new regime is now in force.

The Renters' Rights Act 2025 — Phase 1 commenced 1 May 2026:

• Assured Shorthold Tenancies (ASTs) have been abolished. On 1 May 2026, every existing AST and assured tenancy in England automatically converted into an Assured Periodic Tenancy (APT) — open-ended, rolling month-to-month (or shorter), with no fixed term. It is no longer possible to grant a new fixed-term residential tenancy.
• Section 21 "no-fault" evictions have been abolished. The last date a Section 21 notice could validly be served was 30 April 2026; landlords now must rely exclusively on Section 8 grounds-based possession, requiring a court hearing (the accelerated, paper-only possession route has been removed). Any Section 21 notice or proceedings already validly in train before 1 May 2026 remained valid subject to strict transitional deadlines (court proceedings had to be issued by 21/31 July 2026, depending on notice date).
• Tenants can end a tenancy at any time by giving two months' notice (or a shorter period if the tenancy agreement specifies one).
• Rent increases can now only be implemented via a formal Section 13 notice, servable no more than once per year — this is now the *only* lawful mechanism to raise rent under a periodic tenancy.
• Rental bidding wars are banned: landlords/agents cannot invite or accept offers above the advertised asking rent.
• A new Private Rented Sector Landlord Ombudsman and a Private Rented Sector database are being introduced to handle disputes and compile landlord/property compliance data.
• Decent Homes Standard for the private rented sector: announced but not expected to be fully in force until around 2035 — a long-horizon reform, not yet a current compliance requirement.

Deposits: capped at 5 weeks' rent for annual rents under £50,000 (6 weeks' rent above that threshold) under the pre-existing Tenant Fees Act 2019, unaffected by the Renters' Rights Act changes; must be protected in a government-approved tenancy deposit scheme within 30 days.

Scope exclusions: lodger agreements, company lets, tenancies that are not the tenant's main home, and tenancies where a resident landlord lives in the same building are not assured tenancies and are not covered by the Renters' Rights Act reforms.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — further phases of the Renters' Rights Act (additional secondary legislation, the Decent Homes Standard timeline, and specific exemptions such as purpose-built student accommodation) continue to be implemented through at least 2028; the operative detail should be reconfirmed against the government's Implementation Road Map at the time of each transaction.

LEASEHOLD, COMMONHOLD AND SERVICE CHARGES

Level: ENGLAND-WIDE (and Wales — this area of law is shared between the two nations, unlike SDLT and Council Tax).

This is the closest English equivalent to "condominium" law, but structured very differently. Most flats are held leasehold: the leaseholder owns a long lease (historically up to 999 years) from a freeholder, who owns the building/land and to whom the leaseholder pays ground rent and service charges for the maintenance of shared structure and common parts, typically via a managing agent.

Already in force — Leasehold and Freehold Reform Act 2024: improved leaseholders' rights to extend their lease or buy the freehold (enfranchisement), and increased service-charge transparency obligations on landlords/managing agents. Some technical provisions of this Act still await secondary legislation and valuation-rate consultation before they can be used in practice.

Major reform underway — draft Commonhold and Leasehold Reform Bill (published 27 January 2026, confirmed in the King's Speech of 13 May 2026):

• Ground rent cap: existing ground rents to be capped at £250 per year, with a transition to a peppercorn (£0) rent after 40 years, regardless of what the original lease specifies. (New long leases granted after the Leasehold Reform (Ground Rent) Act 2022 already carry a peppercorn ground rent — this new cap targets older, existing leases.)
• Ban on most new leasehold flats: the Bill proposes making commonhold (a form of ownership with no external freeholder, no ground rent, and no expiring lease term, technically available since 2002 but barely used due to structural flaws) the default tenure for new flats, with certain "permitted lease" exceptions.
• Forfeiture reform: the current rule allowing a leaseholder to lose their home over a debt as small as £350 is to be scrapped and replaced with a proportionate enforcement framework.
• "Fleecehold" estates: new-build freehold houses on privately managed estates, where residents pay both Council Tax and separate private estate-management charges, are targeted for reform to end this practice for most new developments.
• Existing leaseholders are to be given an easier route to convert to commonhold.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — this is a proposal, not yet law. The draft Bill was published for consultation and parliamentary scrutiny on 27 January 2026; the ground rent cap, commonhold default, and forfeiture reforms are not yet in force as of this guide, and litigation from freeholder groups (a High Court challenge was dismissed 24 October 2025, with the Court of Appeal subsequently granting permission to appeal) adds further uncertainty to the implementation timeline. Always confirm the current state of this legislation before advising a leasehold buyer.

Buyer's due diligence for leasehold purchases: unexpired lease term (mortgage lenders typically require at least 70–85 years remaining), current ground rent and any escalation clause, service charge accounts and any major works (Section 20 consultation) planned or in progress, and the management pack from the freeholder/managing agent.

FOREIGN BUYER

Level: NATIONAL

No general restrictions: England imposes no restrictions on foreign nationals — resident or non-resident, EU or non-EU — buying residential property. There is no citizenship, residency, or visa requirement to purchase.

Financial cost, not legal bar: the practical differentiators for a foreign, non-resident buyer are entirely fiscal: the 2% non-UK-resident SDLT surcharge (see Section D) and, for buy-to-let/second homes, the 5% additional-dwelling surcharge — these can stack to a combined rate of up to 19% at purchase, materially higher than for a UK-resident owner-occupier.

Register of Overseas Entities (ROE): since 1 August 2022 (Economic Crime (Transparency and Enforcement) Act 2022), any overseas legal entity (company, foundation, trust structure, etc. — not individuals buying personally) that wishes to buy, sell, transfer, or lease UK property must first register with Companies House and disclose its registrable beneficial owners (or managing officers if none can be identified), obtaining an Overseas Entity ID, which must be supplied to HM Land Registry to complete the transaction. This requirement also applies retrospectively to overseas entities that already owned UK property acquired since 1 January 1999 (England and Wales). Non-compliance carries serious civil and criminal consequences and can prevent a subsequent sale, mortgage, or lease of the property.

No property-linked residence visa: owning UK property confers no right of residence whatsoever. The UK does not operate an investment-linked residency ("golden visa") programme tied to property; its former Tier 1 Investor Visa route (unrelated to property purchase) was closed to new applicants in February 2022.

Mortgage financing: UK lenders typically require a larger deposit and more extensive documentation from non-UK-resident buyers; several lenders specialise in this segment.

FREQUENTLY ASKED QUESTIONS

1. Is my offer legally binding once accepted? No — in England, nothing is legally binding until exchange of contracts; either party can withdraw beforehand without penalty.
2. When does ownership actually transfer? At completion, when funds move and keys are released; the buyer's ownership is then registered at HM Land Registry, usually taking several further weeks.
3. How much Stamp Duty will I pay as a foreign buyer? Standard SDLT bands (0–12%) plus a 2% non-resident surcharge, plus a further 5% if it will be an additional dwelling — up to 19% combined in the most expensive band.
4. Does buying a home give me the right to live in the UK? No. Property ownership carries no residence or visa rights, and the UK has no investment-linked residency programme tied to real estate.
5. What's the difference between freehold and leasehold? Freehold is outright ownership of building and land; leasehold is a long lease from a freeholder, with ground rent and service charges — most flats are leasehold, most houses are freehold.
6. Will ground rent go up indefinitely on my leasehold flat? Under a draft Bill (not yet law), existing ground rents would be capped at £250/year, falling to £0 after 40 years — but this is proposed, not current law.
7. Do I pay Capital Gains Tax if I sell my only home? Usually no — Private Residence Relief exempts the gain if it was your only or main home throughout ownership.
8. What if I sell an investment property or second home? CGT applies at 18% or 24% depending on your income band, reportable and payable to HMRC within 60 days of completion.
9. Is the 60-day CGT reporting rule only for UK residents? No — non-UK residents must report every UK land disposal within 60 days, even where there's no tax to pay or a loss was made.
10. Can my landlord evict me without giving a reason? No, not anymore — Section 21 "no-fault" evictions were abolished for all tenancies from 1 May 2026; landlords must now use a specific legal ground under Section 8.
11. Can I still be given a fixed-term tenancy? No — since 1 May 2026, all assured tenancies in England are open-ended periodic tenancies; fixed terms have been abolished.
12. What is Council Tax and who pays it? A local tax set by each council based on a property's 1991 valuation band, generally payable by the occupier.
13. Will I pay extra Council Tax on a second home? Possibly — since April 2025, councils in England may charge a 100% premium on furnished second homes that are not the owner's main residence.
14. Can I let my property on Airbnb without permission? Depends: if it's your main home and you let it occasionally, generally no permission is needed; if it's a second home/investment property let short-term, planning permission may be required, and in Greater London a 90-nights-per-calendar-year cap applies without planning permission, regardless of platform.
15. Do I need to register my short-let property? A mandatory national short-term let registration scheme has been legislated for under the Levelling-up and Regeneration Act 2023; secondary legislation to bring it fully into force is expected but its precise commencement date should be reconfirmed at the time of listing.

GLOSSARY

• Exchange of contracts: the point at which the sale/purchase becomes legally binding; before this, either party can withdraw without penalty.
• Completion: the day ownership transfers, funds move, and keys are handed over.
• HM Land Registry: the government body that records and guarantees ownership of registered land in England and Wales.
• Freehold: outright ownership of a building and the land it stands on, with no time limit.
• Leasehold: ownership of a long lease from a freeholder, subject to ground rent and service charges, for a fixed (though often very long) term of years.
• Ground rent: a periodic payment owed by a leaseholder to the freeholder under the terms of the lease.
• Service charge: a leaseholder's contribution to the cost of maintaining and repairing the building's shared structure and common parts.
• Commonhold: an alternative form of flat ownership with no external freeholder, no ground rent, and no expiring lease — historically underused, targeted to become the default for new flats under pending reform.
• SDLT (Stamp Duty Land Tax): the UK tax charged on property purchases in England and Northern Ireland.
• HRAD (Higher Rates for Additional Dwellings): the 5% SDLT surcharge on second homes and buy-to-let purchases.
• Council Tax: the local annual tax on residential property, based on 1991 valuation bands, set by each local authority.
• Private Residence Relief (PRR): the Capital Gains Tax exemption for a seller's only or main home.
• NRCGT (Non-Resident Capital Gains Tax): the reporting and payment regime applying Capital Gains Tax to UK property disposals by non-UK residents.
• Assured Shorthold Tenancy (AST): the former standard form of private residential tenancy, now abolished (converted automatically into Assured Periodic Tenancies from 1 May 2026).
• Assured Periodic Tenancy (APT): the new default form of residential tenancy under the Renters' Rights Act 2025 — open-ended, rolling, with no fixed term.
• Section 21 notice: the former "no-fault" eviction notice, abolished from 1 May 2026.
• Section 8 notice: the grounds-based eviction notice, now the only route to possession through the courts.
• Register of Overseas Entities (ROE): the Companies House register requiring overseas legal entities that own or wish to acquire UK property to disclose their beneficial owners.

SEPARATE MODULE: SHORT-TERM / HOLIDAY LETTING

Name of the regime: commonly called short-term letting or holiday letting; the relevant tax category for furnished holiday accommodation is (or was) Furnished Holiday Lettings (FHL).

No single uniform national licensing regime — this subject is regulated through a patchwork of planning law (national framework, locally applied), a new national registration scheme, and London-specific rules.

National planning framework: letting a residential property short-term (under 90 consecutive nights) on a scale that amounts to a material "change of use" can require planning permission for a new use class informally referred to as "C5" (short-term let), separate from ordinary residential use (C3) — although outside London, whether this actually requires permission in practice depends heavily on each local planning authority's own policy and any Article 4 Direction removing permitted development rights in a specific area.

Greater London — the 90-day rule (LOCAL to Greater London only): under Section 44 of the Deregulation Act 2015 (amending the Greater London Council (General Powers) Act 1973), a whole residential property in any London borough can be let short-term (stays under 90 consecutive nights) for a maximum of 90 nights per calendar year without a change-of-use planning application. This cap:

• applies per property, aggregated across all platforms combined (Airbnb, Booking.com, Vrbo, direct bookings), not per platform;
• does not apply to a room let within an occupied home where the host remains present;
• does not apply outside Greater London;
• is enforced automatically by Airbnb (which blocks further bookings once the cap is reached) but not necessarily by other platforms, so multi-platform hosts must track total nights manually;
• breach can lead to council enforcement action and fines historically up to around £20,000, varying by borough.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — the Mayor of London and several inner boroughs have called for the cap to be reduced to 30 or 60 nights; no such change has been legislated as of this guide, but the position should be reconfirmed for the specific borough and date of any transaction.

National mandatory registration scheme: powers for a mandatory short-term let registration scheme were created by the Levelling-up and Regeneration Act 2023, requiring a unique registration number to be displayed on every listing, with platforms expected to verify or delist unregistered properties and civil penalties (cited in the range of roughly £2,500–£7,500 per unregistered listing in some sources) for non-compliance.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — the secondary legislation to bring this national registration scheme fully into force had, as of several 2026 sources, still not been finally enacted; its exact commencement date and final penalty levels must be reconfirmed at the time of any listing.

Outside London: short-let regulation is set at the local planning authority level; there is no equivalent to the London 90-day cap elsewhere in England, but individual councils may apply their own planning enforcement or seek Article 4 Directions.

Lease and mortgage restrictions: independent of any public-law regime, most long leasehold leases and most standard residential mortgage terms prohibit or restrict short-term letting — a leaseholder or mortgaged owner must check both documents before listing, since a breach here carries consequences (forfeiture risk, mortgage default) entirely separate from any planning or registration issue.

Taxation: income from short-term/holiday letting is taxable as UK property income; the previously favourable Furnished Holiday Lettings tax regime (which allowed mortgage interest to be deducted in full, capital allowances, and CGT reliefs unavailable to ordinary landlords) was abolished from 6 April 2025, bringing short-let income broadly into line with the ordinary property-income tax rules that apply to standard buy-to-let. Platforms must also report host earnings data to HMRC under the OECD's DAC7/model reporting rules.

Comparison with other jurisdictions in this series: unlike Italy's genuinely unified national CIN register, England's short-term letting regime remains a layered combination of national planning law principles, a not-yet-fully-commenced national registration scheme, and a London-specific numerical cap — closer in spirit to Spain's or Germany's local-primary model, though with an emerging national registration layer.

BUYING A PROPERTY

Level: SCOTLAND-WIDE (a mix of common law and statute, distinct from England's Law of Property Act 1925 framework), with LOCAL variation in searches.

Typical sequence — note the Scottish system is structurally different from England's:

1. Note of Interest: a buyer's solicitor formally registers interest in a property, which in areas using a "closing date" system triggers the seller's solicitor to set a deadline for offers, helping to prevent gazumping.
2. Formal written offer: submitted by the buyer's solicitor to the seller's solicitor, stating price, proposed date of entry, and conditions.
3. Missives: Scotland does not use a single "exchange of contracts" as in England. Instead, the buyer's and seller's solicitors exchange a series of formal letters — missives — negotiating and refining the terms (price, date of entry, searches, special conditions) until both sides agree. A qualified acceptance from the seller (proposing amended conditions) is common and continues the negotiation.
4. Conclusion of missives: once all letters align, the missives are concluded — this is the point at which the contract becomes legally binding on both parties in Scotland (broadly equivalent in effect to "exchange of contracts" in England, but achieved through this letter-based process rather than a single signed document).
5. Title examination: the buyer's solicitor examines the title deeds, any real burdens and servitudes (rights of way, shared access), and conducts searches (local authority, coal mining reports where relevant) — largely completed before conclusion of missives, unlike the English sequence.
6. Disposition: the legal document transferring ownership, drafted (in a purchase) by the buyer's solicitor and executed by the seller.
7. Settlement (date of entry): the buyer's solicitor transfers the purchase price to the seller's solicitor; once funds are received, ownership passes to the buyer under the terms of the missives, and the seller's solicitor authorises release of keys.
8. Registration: the buyer's solicitor registers the disposition (and any standard security, if a mortgage is involved) with the Land Register of Scotland, administered by Registers of Scotland — the Scottish equivalent of HM Land Registry, and legally and administratively separate from it.
9. LBTT payment: Land and Buildings Transaction Tax is calculated and paid at settlement/registration (see Section D).

Solicitor-estate agents: uniquely in Scotland, many solicitors also act as estate agents (often through Solicitors and Property Centres), combining the legal and marketing sides of a transaction.

Home Report: for most residential sales, Scots law requires the seller to commission a Home Report (survey, energy report, property questionnaire) before marketing the property — a further structural difference from England, where the buyer typically commissions their own survey after an offer is accepted.

Timeline: typically 4–8 weeks from conclusion of missives to settlement in a straightforward transaction, though there is no fixed statutory timescale.

SELLING A PROPERTY

Level: SCOTLAND-WIDE

The seller commissions a Home Report before marketing. Once missives are concluded, the seller's solicitor orders title documentation, responds to the buyer's solicitor's queries on title, revises and approves the disposition, obtains a redemption figure from any mortgage lender, coordinates settlement, and arranges discharge of any standard security (mortgage) after funds are received.

Typical seller costs: solicitor/estate agent fees, mortgage redemption, and the seller's own Capital Gains Tax exposure on any taxable gain (Section C). LBTT is always paid by the buyer.

TAXATION OF CAPITAL GAINS

Level: NATIONAL (Capital Gains Tax is reserved to the UK Parliament, not devolved — it applies identically in Scotland as in England, unlike LBTT, Council Tax, and tenancy law, which are devolved.)

This is a critical point often misunderstood: although property transaction tax (LBTT) and property law are devolved to Scotland, Capital Gains Tax on property sales is not — HMRC administers it UK-wide on the same terms described for England.

Private Residence Relief (PRR): a property that has been the seller's only or main home throughout ownership is normally fully exempt from CGT.

When CGT applies: the same UK-wide rates and rules apply as in England — 18% (basic-rate band) / 24% (higher-rate band) on residential property gains, an annual exempt amount of £3,000 (2026/27), and the 60-day reporting and payment rule to HMRC from completion, whether the seller is UK-resident or not (non-residents must report every UK land disposal within 60 days regardless of gain or loss). See the Z Find England guide, Section C, for full mechanics — they are identical here, since this is reserved UK tax law, not Scots law.

TAXES ON ACQUISITION AND ON PROPERTY OWNERSHIP

Level: SCOTLAND-WIDE (LBTT is fully devolved to the Scottish Parliament and administered by Revenue Scotland, not HMRC) / LOCAL (Council Tax rate set by each of Scotland's 32 local authorities).

At acquisition — Land and Buildings Transaction Tax (LBTT): Scotland replaced SDLT with LBTT on 1 April 2015 (Land and Buildings Transaction Tax (Scotland) Act 2013, under powers devolved by the Scotland Act 2012). SDLT does not apply in Scotland; changes announced in the UK Budget for SDLT do not automatically apply here — LBTT rates and bands are set separately in the Scottish Budget and require separate approval by the Scottish Parliament.

Standard residential LBTT bands (confirmed unchanged in the Scottish Budget 2026 to 2027):

• First-time buyer relief: raises the nil-rate threshold to £175,000 (saving up to £600), with no upper price limit for eligibility (unlike England's £500,000 cap on first-time buyer relief) — the buyer (and any joint buyer) must never have owned a residential property anywhere in the world.
• Additional Dwelling Supplement (ADS): Scotland's equivalent of England's second-home surcharge, but structured differently — it is a flat 8% (raised from 6% to 8% with effect from 5 December 2024) charged on the entire purchase price (not banded/marginal, unlike the standard LBTT bands), for purchases of a second home, buy-to-let, holiday home, or most company purchases, above a £40,000 threshold. Combined with standard LBTT, the effective top rate on an additional dwelling is around 8.84% at the lower end, broadly comparable to England's SDLT-plus-surcharge outcome but calculated differently. ADS is refundable if the buyer's previous main residence is sold within 36 months of completing the new purchase.
• Never automatically equate LBTT's ADS with England's HRAD: ADS is charged on the *whole* price at a flat rate, while England's HRAD is added band-by-band — the two produce different effective rates even at similar headline percentages, and Scotland currently has no separate non-resident surcharge equivalent to England's 2%.

Annual tax on ownership — Council Tax: as in England, a local tax based on historical valuation bands (Scotland's bands are based on 1991 values, similarly outdated), set and collected by each of the 32 Scottish local authorities. Scotland applies its own multiplier structure for higher bands (E–H attract a higher proportional multiplier than the equivalent English bands) and its own rules on second-home and empty-property premiums, which are set locally and can differ significantly by council area — always confirm the specific council's current premium policy, since this is genuinely local and not centrally fixed.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — Council Tax premiums on second homes and long-term empty homes are set council-by-council in Scotland and change periodically; confirm the current rate for the specific local authority area of the property.

RESIDENTIAL TENANCIES

Level: SCOTLAND-WIDE (Private Housing (Tenancies) (Scotland) Act 2016). The Renters' Rights Act 2025 does NOT apply in Scotland — it is an England-only statute. Scotland has operated its own, materially different tenancy regime since well before England's 2026 reforms.

Private Residential Tenancy (PRT): since 1 December 2017, the PRT has been the default (indeed, essentially the only) form of private residential tenancy in Scotland, replacing the old Assured and Short Assured Tenancy regime. Scotland abolished fixed-term tenancies and no-fault eviction over eight years before England did (England's equivalent reform only commenced 1 May 2026).

• Open-ended, no fixed term: every PRT is open-ended by default; there is no fixed-term option and never has been under this regime.
• No no-fault eviction ground has ever existed under the PRT. A landlord can only end a tenancy by serving a Notice to Leave citing one or more of 18 statutory grounds set out in Schedule 3 of the 2016 Act (e.g. landlord intends to sell, landlord intends to live in the property, rent arrears, antisocial behaviour), and then applying to the First-tier Tribunal for Scotland (Housing and Property Chamber) — not the Sheriff Court — for an eviction order. The tenant is entitled to remain until the tribunal process concludes and may ask the tribunal to delay eviction.
• Notice periods depend on tenancy length and ground: commonly starting at 28 days for tenancies under 6 months, rising for longer tenancies and more serious grounds.
• Tenant's own notice: a tenant can end a PRT by giving at least 28 days' written notice (plus a couple of days allowance for postal/electronic receipt).
• Rent increases: limited to once every 12 months, requiring 3 months' written notice; a tenant may challenge an increase via Rent Service Scotland, which determines the open-market rent — the landlord cannot charge more than that determination, with a right of appeal to the tribunal.
• Rent Pressure Zones (RPZ): Scottish Ministers have power to designate areas where annual rent increases are capped (CPI plus a defined percentage); no RPZ was actively designated as of 2026. A separate, now-expired emergency rent cap and eviction moratorium applied under the Cost of Living (Tenant Protection) (Scotland) Act 2022 (2022–2024) but has fully lapsed — standard PRT rules apply throughout 2026.
• Landlord registration: mandatory Scottish Landlord Registration has applied since the Antisocial Behaviour etc. (Scotland) Act 2004 — materially predating and separate from England's newer Private Rented Sector database proposals.
• HMO licensing threshold: 3 or more unrelated persons sharing in Scotland (lower than England's threshold of 5), meaning smaller shared lets can require a licence in Scotland that would not in England.
• Deposits: must be protected in an approved tenancy deposit scheme, generally capped at no more than 2 months' rent.
• Repairing Standard: landlords must meet the statutory Repairing Standard; tenants can apply to the First-tier Tribunal for an enforcement order if serious disrepair is not addressed. A minimum EPC rating of C is expected to apply to rental properties from around 2026 onward, alongside a proposed new Heat Retention Rating (HRR) system intended to eventually replace the EPC.

TENEMENTS (SCOTLAND'S EQUIVALENT OF SHARED-BUILDING OWNERSHIP)

Level: SCOTLAND-WIDE (Tenements (Scotland) Act 2004)

Terminology — "tenement," not "condominium" or "leasehold": the Scottish term for a building of two or more separately owned, horizontally divided flats is a tenement, comprising over a quarter of Scotland's entire housing stock (traditional stone tenements as well as many modern flatted blocks). Unlike England's leasehold system, Scottish flat owners generally hold their flat outright (a share of ownership akin to freehold, sometimes called "flatted ownership"), not a lease from a superior landlord — there is no leasehold/freehold split of the English kind for the overwhelming majority of Scottish flats.

Title deeds first, statute second: responsibility for maintaining shared parts is governed primarily by each building's individual title deeds (which often contain detailed "real burdens" specifying how repair decisions and costs are to be handled). The Tenements (Scotland) Act 2004 applies only as a default/background law, filling gaps where the title deeds are silent, incomplete, or conflicting between different owners' titles.

Tenement Management Scheme (TMS): the Act's statutory default framework (Schedule 1) for "scheme decisions" — maintenance and repair of "scheme property" (foundations, external walls, mutual gables, the roof and its structure, and other jointly-relevant elements) — which applies only where the title deeds do not already provide a workable mechanism. Under the TMS, decisions on common repairs are generally made by a majority of owners (calculated according to their ownership shares), and costs are apportioned according to floor area or another basis set out in the title deeds/TMS rules.

Buyer's due diligence: always review the specific tenement's title deeds (not just rely on the 2004 Act) for real burdens governing maintenance, insurance, and cost-sharing; check for any recently agreed or in-progress common repairs and the building's maintenance history, since — as in other jurisdictions in this series — a buyer can become liable for a share of ongoing common works upon taking title.

FOREIGN BUYER

Level: NATIONAL (property ownership rules) / NATIONAL (Register of Overseas Entities, UK-wide)

No restrictions on individuals: as throughout the UK, Scotland imposes no restrictions on foreign nationals — resident or non-resident — buying residential property. There is no citizenship or residency requirement.

Register of Overseas Entities (ROE): the same UK-wide regime described in the Z Find England guide applies in Scotland — any overseas legal entity buying, selling, transferring, or leasing Scottish property must register with Companies House and disclose beneficial owners, obtaining an Overseas Entity ID required for registration. In Scotland specifically, this requirement applies retrospectively to property acquired since 8 December 2014 (a different retrospective date from England and Wales's 1 January 1999), and the Keeper of the Registers of Scotland is under a statutory duty to reject certain Land Register applications from non-compliant entities.

No property-linked residence route: as throughout the UK, owning property in Scotland confers no right of residence.

Financing: as in England, non-UK-resident buyers typically face higher deposit requirements and more extensive documentation from Scottish and UK-wide lenders.

FREQUENTLY ASKED QUESTIONS

1. What are "missives" and how are they different from an English contract exchange? Missives are a series of formal letters between solicitors that negotiate the sale terms; once concluded, they form Scotland's legally binding equivalent to England's "exchange of contracts," but achieved through correspondence rather than a single signed contract.
2. When does the contract become legally binding in Scotland? At conclusion of missives, not at the earlier offer stage.
3. Do I pay Stamp Duty Land Tax if I buy in Scotland? No — Scotland has its own tax, Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland, not HMRC.
4. How much extra do I pay for a second home in Scotland? The Additional Dwelling Supplement (ADS) — a flat 8% of the whole purchase price — on top of standard LBTT.
5. Is Capital Gains Tax different in Scotland? No — CGT is reserved to the UK Parliament and applies identically across Scotland and England.
6. Who commissions the survey when buying in Scotland? Generally the seller, via a mandatory Home Report produced before marketing — the reverse of the English practice.
7. Can my Scottish landlord evict me without giving a reason? No — Scotland has never had a no-fault eviction route; landlords must cite one of 18 statutory grounds and apply to the First-tier Tribunal.
8. Does the English Renters' Rights Act 2025 apply in Scotland? No — it is an England-only statute; Scotland has operated its own, separate Private Residential Tenancy regime since December 2017.
9. What is a "tenement" in Scotland? A building of separately owned flats, typically owned outright (not leasehold), with shared-part maintenance governed primarily by the title deeds and, as a fallback, the Tenements (Scotland) Act 2004.
10. Is my Scottish flat "leasehold" like in England? No — the overwhelming majority of Scottish flats are owned outright; the English leasehold/freehold split has no direct Scottish equivalent.
11. Do I need a licence to let my property short-term in Scotland? Yes, always — Scotland has a mandatory, nationwide short-term let licensing scheme in force since 1 October 2022, regardless of location or letting duration.
12. Is Edinburgh subject to any extra short-let rules? Yes — the whole of the City of Edinburgh Council area is a designated "control area," meaning secondary lets (not the host's main home) also require planning permission for change of use, in addition to the licence.
13. What happens if I operate a short-term let in Scotland without a licence? It is a criminal offence under the Civic Government (Scotland) Act 1982, with fines that can reach several thousand pounds.
14. Does buying property give me a UK visa or residence right? No, exactly as in England — property ownership and immigration status are entirely separate.
15. Who registers my title after I buy? My solicitor registers the disposition (and any mortgage) with the Land Register of Scotland, administered by Registers of Scotland — a wholly separate body from England's HM Land Registry.

GLOSSARY

• Missives: the exchanged letters between solicitors that form the binding contract of sale in Scotland.
• Conclusion of missives: the point at which the contract becomes legally binding — Scotland's equivalent of England's "exchange of contracts."
• Disposition: the legal deed transferring ownership of Scottish property.
• Settlement / date of entry: the day funds transfer and the buyer takes possession — Scotland's equivalent of "completion."
• Registers of Scotland: the body administering the Land Register of Scotland, legally separate from HM Land Registry.
• Home Report: the survey/valuation/property-questionnaire pack the seller must commission before marketing most residential properties.
• LBTT (Land and Buildings Transaction Tax): Scotland's devolved equivalent of Stamp Duty Land Tax, administered by Revenue Scotland.
• ADS (Additional Dwelling Supplement): the flat 8% LBTT surcharge on second homes/buy-to-let, charged on the whole price.
• PRT (Private Residential Tenancy): Scotland's default, open-ended residential tenancy, in force since December 2017, with no fixed term and no no-fault eviction ground.
• Notice to Leave: the notice a Scottish landlord must serve, citing one of 18 statutory grounds, before applying to the tribunal for eviction.
• First-tier Tribunal for Scotland (Housing and Property Chamber): the tribunal (not a court) that decides Scottish residential eviction and repair disputes.
• Tenement: a Scottish building of separately, outright-owned flats, comprising over a quarter of Scotland's housing stock.
• Tenement Management Scheme (TMS): the default statutory framework for common-repair decisions where a tenement's title deeds are silent or incomplete.
• Real burden: an obligation attached to the title of a Scottish property (e.g., a maintenance obligation), binding on successive owners.
• Short-term let licence: Scotland's mandatory, nationwide licence (since 1 October 2022) required for any short-term letting, regardless of duration or location.
• Control area: a local authority area (e.g., the whole of Edinburgh) designated to require planning permission for secondary short-term lets in addition to the licence.

SEPARATE MODULE: SHORT-TERM LETTING

Name of the regime: short-term let (STL), regulated under the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022.

Scotland has a genuinely nationwide, mandatory licensing regime — unlike England's patchwork of planning law and a not-yet-fully-commenced national registration scheme. The law changed on 1 October 2022: every short-term let host in Scotland, regardless of accommodation type (holiday cottage, B&B, guest house, room within a home, or unconventional accommodation such as pods/yurts) and regardless of letting duration (one night or several months), must hold a licence from their local council before accepting bookings or receiving guests.

Four licence types:

1. Home sharing — host present in their own home during the stay.
2. Home letting — host absent from their own home during the stay, letting their own principal residence.
3. Secondary letting — the property is not the host's principal home (e.g., a dedicated buy-to-let short-let, including most Airbnb-style investment properties).
4. Home letting + home sharing combined.

Operating without a licence is a criminal offence under section 7(7A) of the Civic Government (Scotland) Act 1982.

Mandatory licence conditions: typically include a minimum of £2 million public liability insurance, gas safety certification, a current Electrical Installation Condition Report (EICR), smoke/carbon monoxide alarms, and an antisocial-behaviour management plan; the licence number must be displayed on every listing/advert and made available at the property.

Control areas — an additional, local layer: councils may designate "short-term let control areas" where, under Section 26B of the Town and Country Planning (Scotland) Act 1997, a change of use to short-term letting of a property that is not the host's principal home requires planning permission, in addition to the STL licence.

• Edinburgh became Scotland's first control area on 5 September 2022, covering the entire City of Edinburgh Council administrative boundary — meaning virtually all secondary short-lets in Edinburgh need both a licence and planning permission.
• Highland Council designated the Badenoch and Strathspey Ward as a control area on 4 March 2024.
• Home sharing and letting one's own principal home generally do not trigger the additional planning-permission requirement, even within a control area.

Edinburgh Visitor Levy: a 5% levy on the cost of accommodation, applied to the first five consecutive nights of a paid stay, begins 24 July 2026 (bookings made before 1 October 2025 are exempt) — this is separate from income tax, LBTT, or Council Tax, collected from guests and remitted to the council.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — other Scottish councils are separately consulting on their own visitor levies under national enabling legislation; confirm the current position for the specific council area, since timing and rates (Edinburgh's 5% is not necessarily representative) vary by local authority.

Council Tax vs. Non-Domestic Rates: Scotland uses a specific test (availability for letting 140+ days per year and actually let for 70+ days) to determine when a short-let property moves from Council Tax liability onto the Non-Domestic (business) Rates system instead — a further Scotland-specific mechanic with no direct equivalent in the England guide.

Sanctions: beyond the criminal offence for unlicensed operation, fines for operating without a licence have been cited in the range of up to roughly £2,500 in some council enforcement contexts, in addition to potential loss of the ability to operate at all pending a licence application.

Comparison with other jurisdictions in this series: Scotland's regime is closer in structure to Italy's genuinely national CIN system than to England's fragmented approach — a single, mandatory, criminally-enforced national licensing law applies everywhere in Scotland, with additional local control-area planning requirements layered on top in specific high-demand areas like Edinburgh.

BUYING A PROPERTY

Level: ENGLAND-AND-WALES for core conveyancing/title law; WALES-WIDE for LTT; LOCAL for planning/searches.

A normal residential purchase proceeds through offer, conveyancing investigations, survey/finance, exchange of contracts, completion and post-completion registration. An accepted offer is normally not legally binding until contracts are exchanged. Completion transfers funds and possession; the ownership change is then registered with HM Land Registry, which serves England and Wales.

Wales does not use Stamp Duty Land Tax for Welsh land transactions. The acquisition tax is Land Transaction Tax (LTT), administered by the Welsh Revenue Authority (WRA).

For a notifiable transaction, the LTT return and payment are generally due within 30 days beginning with the day after the effective date, usually completion.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — title restrictions, covenants, lease terms, planning history, C3/C5/C6 use, Article 4 Directions, conservation/listed-building issues, searches and lender requirements depend on the property and locality.

SELLING A PROPERTY

Level: ENGLAND-AND-WALES, with Welsh tax/planning overlays where relevant.

The seller and conveyancers prepare and negotiate the contract and title package. Exchange is normally the binding point; completion implements the transfer.

The seller should provide accurate title, leasehold/management information where relevant, planning/building-control information and replies to enquiries. Existing mortgages and registered charges normally need to be discharged or otherwise dealt with at completion.

LTT is a buyer-side land transaction tax; any seller Capital Gains Tax exposure is separate.

TAXATION OF CAPITAL GAINS

Level: UK-WIDE — HM Revenue & Customs.

For individuals from 6 April 2026, the principal Capital Gains Tax rates are 18% and 24%, depending on the taxpayer's income and gains. The individual Annual Exempt Amount for 2026/27 is £3,000.

Private Residence Relief may exempt some or all of a gain on a qualifying only or main residence.

For a UK-resident seller, UK residential-property gains on which CGT is due generally must be reported and paid within 60 days of completion. A non-UK resident must report disposals of UK property or land even if there is no tax to pay.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — residence, ownership structure, periods of occupation, deductible expenditure, losses, trusts, companies, temporary non-residence and treaty positions can materially change the result.

TAXES ON ACQUISITION AND ON PROPERTY OWNERSHIP

Level: WALES-WIDE for LTT; LOCAL for Council Tax.

Land Transaction Tax — main residential rates

For transactions with an effective date on or after 10 October 2022:

There is no separate first-time buyer LTT relief in Wales.

Higher residential rates

For relevant higher-rate transactions with an effective date on or after 11 December 2024:

The higher-rate system is a separate Welsh band table, not simply a flat surcharge added to the main rates. Replacement-main-residence rules can prevent or reverse a higher-rate charge where the statutory conditions are met; a previous main residence can generally be sold within three years for the relevant refund rules.

Wales has no Welsh equivalent of the 2% non-UK-resident SDLT surcharge that applies in England and Northern Ireland.

Council Tax

Council Tax is administered by Wales's 22 local authorities. For 2026/27, Welsh Government statistics show that 20 local authorities charge a second-home premium and 21 charge a long-term-empty-home premium.

Since April 2023, the statutory maximum premium can be 300% of the standard Council Tax charge. The decision whether to charge a premium and at what level is local.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — always check the current premium, exceptions and billing position with the specific local authority.

RESIDENTIAL TENANCIES

Level: WALES-WIDE.

The core framework is the Renting Homes (Wales) Act 2016, fully commenced for the main regime on 1 December 2022. It replaced much tenancy terminology with occupation contracts and contract-holders.

Two principal contract types are:

• standard occupation contracts, common in the private rented sector; and
• secure occupation contracts, common in social housing.

Written statement

For a new occupation contract, the landlord must normally provide the written statement within 14 days of the occupation date.

Section 173 no-fault route

For a periodic standard contract, the statutory no-fault route uses a section 173 notice with a minimum six-month notice period. Welsh Government/Law Wales guidance states that a landlord cannot give this notice until four months after the contract starts. Additional statutory compliance restrictions apply, including written-statement, deposit and registration/licensing requirements.

Fitness and safety

Landlords must meet the statutory repair and fitness-for-human-habitation framework, including relevant electrical, smoke-alarm and carbon-monoxide requirements.

Rent Smart Wales

All landlords with privately rented property let on a domestic tenancy in Wales must register with Rent Smart Wales, subject to statutory exceptions. Registration is currently valid for five years.

A landlord who personally undertakes regulated letting or management work needs a Rent Smart Wales licence; a landlord who does not do that work must appoint an appropriately licensed agent. Licences are currently valid for five years.

2026 anti-discrimination provisions

From 1 June 2026, new fundamental provisions were added to the Welsh regime preventing specified discrimination against contract-holders because they have children or receive welfare benefits. These provisions arise from the Renters' Rights Act 2025's interaction with Welsh legislation, even though the English tenancy-reform regime as a whole does not replace the Renting Homes framework in Wales.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — contract type, commencement date, converted/substitute-contract rules, possession route, deposit compliance, fitness/safety and current secondary legislation must be checked in the specific case.

LEASEHOLD, COMMONHOLD AND SERVICE CHARGES

Level: ENGLAND-AND-WALES.

Leasehold and commonhold are governed substantially through England-and-Wales legislation. The Leasehold and Freehold Reform Act 2024 applies to England and Wales, but its provisions are being commenced in stages.

A draft Commonhold and Leasehold Reform Bill was published in January 2026 and underwent pre-legislative scrutiny. As at 15 August 2026, the final Bill had not yet completed the parliamentary process; proposals such as making commonhold the default for most new flats and further ground-rent reform must not be presented as already-operative law.

A leasehold buyer should review the actual lease, remaining term, ground rent, service charges, reserve/major-works position, insurance, management arrangements and restrictions on letting.

LEGAL_STATUS: TRANSITIONAL / REQUIRES_LOCAL_CONFIRMATION — verify commencement of the 2024 Act provisions and the status of the later reform Bill at the date of the transaction.

FOREIGN BUYER

Level: ENGLAND-AND-WALES property law / UK-WIDE transparency rules / WALES-WIDE LTT.

There is no general Welsh nationality bar on an individual acquiring ordinary residential property. Immigration status, sanctions, AML/source-of-funds checks, tax residence and mortgage eligibility are separate matters.

The Register of Overseas Entities (ROE) applies to qualifying overseas legal entities rather than simply to foreign individuals. For England and Wales, the retrospective registration reach covers qualifying property acquired on or after 1 January 1999.

Property ownership does not itself confer a UK immigration or residence right.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — sanctions, ROE status, beneficial ownership, tax residence and lender requirements must be checked for the actual buyer/entity.

FREQUENTLY ASKED QUESTIONS

1. Does Wales use SDLT? No. Welsh land transactions use Land Transaction Tax.
2. Who registers title in Wales? HM Land Registry.
3. When does the normal purchase become binding? Normally at exchange of contracts.
4. Is there first-time buyer LTT relief? No separate first-time buyer relief.
5. Are higher LTT rates just the standard rates plus a fixed surcharge? No. Wales has a separate higher-rate band table.
6. Can second homes face extra Council Tax? Yes. Local authorities can impose a premium up to the statutory maximum.
7. Is Welsh private renting governed by England's tenancy system? No. Wales uses the Renting Homes (Wales) Act 2016.
8. When can a landlord normally give a periodic-standard section 173 notice? Not until four months after the contract starts, and the notice period is at least six months, subject to statutory restrictions.
9. Must a private landlord register? Generally yes, through Rent Smart Wales, subject to statutory exceptions.
10. Can a self-managing landlord need a licence? Yes.
11. What are C3/C5/C6? Welsh planning use classes for main residences, second homes and short-term lets respectively.
12. Is visitor-accommodation registration mandatory? Registration opens in October 2026 and affected providers must register by 31 March 2027.
13. Has any council already committed to Visitor Levy? Yes. Cardiff starts its levy on 1 April 2027 and providers must begin accounting for relevant future bookings from 28 September 2026.
14. Is the separate visitor-accommodation licensing scheme already operational? No. The 2026 Act is law, but the Welsh Government says the licensing scheme is likely to start in 2029.
15. Does buying property create a UK visa? No.

GLOSSARY

• LTT: Land Transaction Tax.
• WRA: Welsh Revenue Authority.
• HM Land Registry: land-registration authority for England and Wales.
• Occupation contract: Welsh residential occupancy contract under the Renting Homes framework.
• Contract-holder: statutory Welsh term for many residential occupiers.
• Section 173 notice: no-fault possession notice for relevant periodic standard contracts.
• Rent Smart Wales: Welsh landlord-registration and landlord/agent-licensing system.
• Council Tax premium: additional Council Tax a local authority may impose on qualifying second/long-term-empty homes.
• C3: dwelling used as a sole or main residence.
• C5: dwelling used otherwise than as a sole or main residence.
• C6: commercial short-term letting, generally not longer than 31 days per occupation.
• Article 4 Direction: local planning mechanism capable of removing permitted development rights between relevant use classes.
• ROE: Register of Overseas Entities.
• Commonhold: collective freehold ownership alternative to leasehold.

SEPARATE MODULE: SHORT-TERM / VISITOR ACCOMMODATION

Level: WALES-WIDE registration/licensing framework / LOCAL planning and Visitor Levy / mixed national-local taxation.

Planning: C3 / C5 / C6

Since October 2022, Wales has separate planning use classes:

• C3 — sole or main residences;
• C5 — dwellings used otherwise than as sole or main residences; and
• C6 — commercial short-term lets where each period of occupation is not longer than 31 days.

Permitted changes between these classes can be removed locally by an Article 4 Direction. Therefore a property's lawful use and the exact local planning position must be checked before relying on a holiday-let strategy.

National Visitor Accommodation Register

Under the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 and WRA implementation:

• registration opens in October 2026;
• affected providers taking bookings for paid overnight stays of 31 nights or less must register;
• the general registration deadline is 31 March 2027;
• registration applies even where the relevant council does not introduce Visitor Levy.

Visitor Levy

Visitor Levy is a local-option tax, collected and managed by the WRA for participating councils.

As at 15 August 2026:

• Cardiff Council has resolved to introduce the levy from 1 April 2027;
• Cardiff providers must begin accounting from 28 September 2026 for relevant new bookings or booking changes relating to stays from 1 April 2027;
• other councils may decide separately after consultation.

Current statutory rates are £1.30 per person per night for most accommodation and £0.75 for specified shared-room/camping accommodation, with under-18 treatment differing for the lower-rate category.

Visitor-accommodation licensing

The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 received Royal Assent on 27 April 2026 and establishes the framework for licensing visitor accommodation, initially focused on self-contained self-catering accommodation. Welsh Government has stated that the licensing scheme is likely to start in 2029.

LEGAL_STATUS: TRANSITIONAL — registration starts in 2026; Cardiff levy obligations begin to affect bookings in September 2026 for stays from April 2027; the separate licensing regime is not yet operational.

Local-tax classification of self-catering accommodation

For self-catering accommodation to be classified as non-domestic for rating purposes, the current framework includes:

• commercial availability for at least 252 days;
• actual commercial letting for at least 182 days;
• from 1 April 2026, specified multi-year averaging can be used where the latest year falls short; and
• from 1 April 2026, up to 14 days of qualifying charitable donated stays can count toward the letting criterion.

If the criteria are not met, the property is likely to be treated as domestic and liable for Council Tax, potentially including any local second-home premium.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — local planning, Council Tax premium, rating classification, Visitor Levy adoption and future licensing must all be checked for the exact property, council and date.

BUYING A PROPERTY

Level: NORTHERN-IRELAND-WIDE, with UK-wide tax overlays.

Official nidirect guidance describes a solicitor-led residential buying process. After an offer is accepted, the buyer normally instructs a solicitor, obtains survey/finance, and proceeds to exchange of contracts and completion.

Exchange of contracts is the point at which the normal sale becomes legally binding. nidirect states that a buyer will usually pay a deposit of at least 5% at exchange, subject to the actual contract.

Land-registration system

Land & Property Services (LPS) holds:

• the Land Registry, which records registered title and provides a state guarantee of title;
• the Registry of Deeds, which records documents affecting unregistered land; and
• the Statutory Charges Register, which records certain statutory restrictions or conditions affecting property.

Where a property is still in the Registry of Deeds system and there is a sale for value, compulsory first registration generally moves the title into Land Registry. The purchaser's solicitor normally makes that application.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — confirm whether the title is registered, whether first registration is required, the Statutory Charges position, planning/search results, mortgage conditions and all transaction documents.

SELLING A PROPERTY

Level: NORTHERN-IRELAND-WIDE.

The seller's solicitor normally assembles title documentation, answers purchaser enquiries, deals with any existing mortgage and coordinates exchange/completion.

For registered land, the Land Registry folio and map are central. For unregistered title, Registry of Deeds/title-document investigation may be required. A Statutory Charges Register search can reveal statutory restrictions affecting the property.

SDLT is a buyer-side tax. Any seller CGT exposure is separate.

TAXATION OF CAPITAL GAINS

Level: UK-WIDE — HM Revenue & Customs.

For individuals from 6 April 2026, the principal Capital Gains Tax rates are 18% and 24%. The individual Annual Exempt Amount for 2026/27 is £3,000.

Private Residence Relief may exempt some or all of the gain on a qualifying only or main home.

UK residential-property gains on which CGT is due generally fall within the 60-day reporting/payment regime. Non-UK residents must report disposals of UK property or land even where no tax is due.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — residence, ownership/use history, deductible costs, companies/trusts, losses and treaty issues require individual analysis.

TAXES ON ACQUISITION AND ON PROPERTY OWNERSHIP

Level: UK-WIDE SDLT applying to England and Northern Ireland / NORTHERN-IRELAND-WIDE + LOCAL domestic rates.

Stamp Duty Land Tax

Current standard residential SDLT bands:

For an additional dwelling, the higher rates are generally 5 percentage points above the standard residential rates, subject to statutory conditions and replacement-main-residence rules.

A qualifying non-UK-resident residential transaction in Northern Ireland generally adds a further 2 percentage points.

The SDLT return and tax are generally due within 14 days of the effective date.

First-time buyer relief can apply under the England-and-Northern-Ireland SDLT framework, subject to current price and eligibility conditions.

Domestic rates — not Council Tax

Northern Ireland uses domestic rates, administered by LPS.

The rateable capital value is based on property values at 1 January 2005. The annual bill is based on that capital value and the applicable regional + district rate. The maximum domestic capital valuation used for rating is £400,000.

Liability on rented property

The ratepayer is not always the landlord. Official nidirect guidance currently provides:

• for a domestic rented property with capital value £150,000 or less, the landlord is responsible;
• above £150,000, the tenant is normally responsible unless an accepted landlord arrangement applies;
• special rules apply to HMOs and other cases.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — check current regional/district poundages, capital value, reliefs and the actual landlord/tenant rates-liability arrangement.

RESIDENTIAL TENANCIES

Level: NORTHERN-IRELAND-WIDE.

The Private Tenancies Act (Northern Ireland) 2022 amends the Private Tenancies (Northern Ireland) Order 2006 and is being implemented in stages.

Measures in force

Official Department for Communities guidance confirms, among other things:

• Tenancy Information Notice: must be provided within 28 days of granting the tenancy.
• Deposit cap: for relevant post-1-April-2023 arrangements, a tenancy deposit must not exceed one month's rent.
• Deposit protection: generally within 28 days of receipt.
• Prescribed deposit information: generally within 35 days.
• failure to protect/provide information can constitute a continuing offence.
• smoke/heat/CO alarm regulations: new tenancies from 1 September 2024; existing tenancies had to comply by 1 December 2024.
• electrical safety regulations: new private tenancies from 1 April 2025; existing tenancies granted before that date had to comply by 1 December 2025. Certified hard-wired electrical inspections are required on the applicable cycle, with the regulations designed around at least five-yearly checks.

Current Notice to Quit periods

The current minimum landlord notice periods, applying from 5 May 2022, are:

The longer notice periods contemplated by section 11 of the 2022 Act are not yet in force. Department for Communities guidance states that implementing regulations and an Equality Impact Assessment are still being worked on.

Landlord registration

All landlords with properties in Northern Ireland must register under the Landlord Registration Scheme, subject to the statutory scheme. The registration certificate is currently valid for three years.

LEGAL_STATUS: TRANSITIONAL / REQUIRES_LOCAL_CONFIRMATION — section 11 notice reform and energy-efficiency regulations remain areas requiring current commencement checks.

LEASEHOLD, GROUND RENT AND APARTMENT TITLE

Level: NORTHERN-IRELAND-WIDE.

Northern Ireland has its own leasehold and ground-rent legislation.

Official Department of Finance guidance states that leases created out of registered land for a term of more than 21 years (or for a life/lives) must be registered, subject to the statutory rules.

The Property (Northern Ireland) Order 1997 restricts the creation of new long leases, subject to exceptions.

The Ground Rents Act (Northern Ireland) 2001 permits qualifying homeowners of long residential leases and certain fee-farm grants to redeem ground rent, subject to statutory exceptions.

A buyer of a flat/apartment should review the actual title/lease, remaining term, ground rent, service/management charges, insurance, repair obligations, common-area rights and restrictions on use/letting.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — do not import England-and-Wales leasehold reform assumptions into Northern Ireland.

FOREIGN BUYER

Level: UK-WIDE tax/transparency framework with NORTHERN-IRELAND application.

There is no general UK-wide rule prohibiting an individual simply because of foreign nationality from buying ordinary Northern Ireland residential property. Tax residence and nationality are different concepts.

A qualifying non-UK-resident residential acquisition can incur the 2% SDLT surcharge, in addition to any other SDLT rates that apply.

The Register of Overseas Entities applies to qualifying overseas legal entities. For Northern Ireland, the registration regime covers relevant property/land acquired on or after 5 September 2022.

Property ownership does not itself create a UK immigration or residence right.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — sanctions, ROE status, beneficial ownership, AML/source-of-funds, immigration and lender requirements must be checked for the actual buyer/entity.

FREQUENTLY ASKED QUESTIONS

1. Does Northern Ireland use SDLT? Yes.
2. Is SDLT the same tax used in Wales? No. Wales uses LTT.
3. When does a normal NI house purchase become binding? At exchange of contracts.
4. Who maintains land records? Land & Property Services.
5. What registers matter? Land Registry, Registry of Deeds and Statutory Charges Register.
6. What happens to unregistered title on a sale for value? Compulsory first registration generally brings it into Land Registry.
7. Does Northern Ireland use Council Tax? No. It uses domestic rates.
8. Are domestic rates always the landlord's liability on rented property? No. Liability depends materially on capital value and the statutory/contractual arrangement.
9. What is the normal tenancy-deposit cap? One month's rent for relevant post-April-2023 arrangements.
10. When must a deposit normally be protected? Within 28 days, with prescribed information generally within 35 days.
11. Are the longer section 11 notice periods operational? No, not as at 15 August 2026.
12. What are the current landlord notice periods? 4/8/12 weeks depending on tenancy length.
13. Must landlords register? Yes; the current registration certificate lasts three years.
14. Can tourist accommodation operate before Tourism NI certification? No.
15. Does buying property create a UK visa? No.

GLOSSARY

• SDLT: Stamp Duty Land Tax.
• LPS: Land & Property Services.
• Land Registry: title-guarantee register for registered land in Northern Ireland.
• Registry of Deeds: document-registration system for unregistered land.
• Statutory Charges Register: register of specified statutory restrictions/conditions affecting land.
• Compulsory First Registration: process moving qualifying unregistered title into Land Registry on a sale for value.
• Domestic rates: Northern Ireland's residential property tax.
• Regional rate: Northern Ireland-wide rate component.
• District rate: local council rate component.
• TIN: Tenancy Information Notice.
• EICR/electrical inspection: certified inspection/reporting regime for hard-wired electrical installations under the private-tenancy regulations.
• ROE: Register of Overseas Entities.
• Tourism NI: Tourism Northern Ireland.

SEPARATE MODULE: TOURIST / SHORT-TERM ACCOMMODATION

Level: NORTHERN-IRELAND-WIDE certification / property-specific planning and rating.

Statutory Tourism NI certification

Under the Tourism (Northern Ireland) Order 1992, tourist accommodation must receive Tourism NI certification before it begins operating.

Tourism NI states that:

• it is illegal to offer tourist accommodation without a valid Tourism NI certificate;
• statutory inspection normally occurs every four years; and
• a certificate issued following that inspection is valid for four years.

This is a statutory certification regime. It should not be described as a Scotland-style comprehensive short-term-let licensing system.

Planning and other property constraints

Tourism NI certification does not itself prove compliance with every other requirement. The provider must separately check:

• planning/change-of-use position;
• building control and fire safety;
• mortgage terms;
• lease/title covenants;
• insurance; and
• rating/tax treatment.

Rating

Depending on the property's classification and use, tourist accommodation can fall within non-domestic/business rating rather than ordinary domestic rates. The specific valuation and classification should be checked with LPS.

LEGAL_STATUS: REQUIRES_LOCAL_CONFIRMATION — planning and rating are property-specific, and Northern Ireland policy on more comprehensive short-term-let regulation may evolve.

Buying and transfer of ownership

A residential purchase normally proceeds through a koopovereenkomst, followed by notarial due diligence and a leveringsakte. Legal ownership transfers when the notarial transfer deed is registered at the Kadaster.

For a qualifying home purchase, the statutory 3-day cooling-off period begins after the buyer receives the signed purchase agreement. The rule is not universal to every form of real-estate acquisition.

Transfer tax and Box 3

A resale/acquisition within six months is not a blanket transfer-tax exemption. Statutory anti-double-tax rules can instead reduce the relevant tax base or tax due in qualifying cases.

Residential renting

The Wet betaalbare huur extended the binding Woningwaarderingsstelsel (WWS) into the regulated middle-rent segment. The regulated middle segment reaches 186 WWS points; thresholds and euro amounts are periodically indexed and should be checked for the specific contract.

Since 1 July 2024, an indefinite-term tenancy is the statutory norm for new residential tenancies. Temporary contracts are limited to specified statutory categories and situations.

VvE, local restrictions and foreign buyers

Apartment owners automatically belong to the Vereniging van Eigenaars (VvE). The splitsingsakte, splitsingsreglement, meeting minutes and reserve fund should be reviewed before purchase.

Municipal opkoopbescherming can restrict buy-to-let use in specified areas and price bands. It is a local use restriction, not a nationality restriction.

The Netherlands imposes no general nationality-based bar on direct residential ownership, and buying a home does not itself confer Dutch residence rights.

Municipality-specific regulation

The national Wet toeristische verhuur van woonruimte provides the enabling framework, while operative registration, notification, permit and night-cap rules are set municipality by municipality.

Amsterdam

Holiday letting requires the applicable registration and permit steps and advance notification under Amsterdam's rules. The general maximum remains 30 nights per calendar year.

From 1 April 2026, the maximum is 15 nights in the specifically designated neighbourhoods Haarlemmerbuurt, Jordaan, Grachtengordel-West, Grachtengordel-Zuid, Weteringschans, Burgwallen-Nieuwe Zijde, Nieuwmarkt/Lastage and Oude Pijp. This must not be generalized to every address in Centrum or De Pijp.

VvE is a separate layer

Municipal permission does not override the splitsingsakte or splitsingsreglement. A VvE restriction can independently prevent tourist letting, so both layers must be checked for the specific apartment.

Compromis et acte authentique

En Belgique, le compromis de vente vaut vente lorsque l’accord sur le bien et le prix est formé, sous réserve des conditions convenues. Il ne faut donc pas présenter l’acte authentique comme le moment où la vente naît entre les parties.

L’acte authentique devant notaire et sa transcription au Bureau Sécurité juridique donnent notamment à l’opération sa pleine opposabilité aux tiers. Le cadre fiscal conduit normalement à passer l’acte dans le délai applicable de quatre mois.

Droits d’enregistrement — trois Régions

Bail résidentiel — règles régionales

Les règles de garantie locative ne sont pas uniformes. La Flandre peut aller jusqu’à trois mois dans le régime applicable aux baux récents ; Bruxelles limite à deux mois pour les baux concernés depuis novembre 2024 ; la Wallonie applique son propre régime et ne doit pas être assimilée automatiquement au mécanisme bruxellois.

À Bruxelles, après l’arrêt de la Cour constitutionnelle du 3 avril 2025, le bail d’habitation doit actuellement être enregistré via Irisrent et également via le système fédéral MyRent.

Copropriété et acquéreur étranger

L’acte de base, le règlement de copropriété, le syndic, l’assemblée générale et les fonds de la copropriété doivent être vérifiés avant l’achat d’un lot.

La Belgique n’impose pas de restriction générale fondée sur la nationalité pour l’achat direct d’un logement. L’acquisition immobilière ne confère toutefois pas, par elle-même, un droit de séjour.

Bruxelles-Capitale

L’hébergement touristique payant relevant du régime bruxellois doit être enregistré auprès de Bruxelles Économie et Emploi et respecter les exigences applicables, notamment urbanistiques et incendie.

La référence aux séjours de 1 à 90 jours consécutifs décrit la durée du séjour entrant dans la définition applicable : elle ne constitue pas un plafond annuel de 90 nuitées.

Flandre

Le Vlaams Logiesdecreet s’applique aux hébergements touristiques proposés contre paiement. L’hébergement doit être déclaré auprès de Toerisme Vlaanderen et respecter les exigences régionales applicables, notamment en matière de sécurité et de qualité.

Wallonie

Le Code wallon du Tourisme impose l’enregistrement de l’hébergement touristique auprès de Tourisme Wallonie avant la mise en location payante, y compris lorsqu’elle est occasionnelle.

Les règles incendie, d’urbanisme, de copropriété et les éventuelles taxes locales doivent également être vérifiées pour l’adresse exacte.