V: Taxation of capital gains realised on the sale of movable or immovable property or rights for valuable consideration

Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they are due by members of companies or groupings that come under the articles 8 to 8 ter or by holders of units in real estate investment funds mentioned in…