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Русский Deemed acquisition cost (20% / 40%)
From a capital gain you can deduct either your actual acquisition cost or the statutory deemed cost. The right choice can save hundreds of euros.
The rule in brief
- Held under 10 years → deemed cost 20% of sale price
- Held 10 years or more → deemed cost 40% of sale price
- The tax authority allows the cheaper option: actual cost or deemed cost
PnlTrack picks the cheaper one automatically
For every sale both options are calculated and the lower taxable gain is chosen.
FAQ
- How much is the deemed acquisition cost?
- 20% of the sale price if held under 10 years, and 40% if held 10 years or more.
- When is the deemed cost better?
- When your actual acquisition cost is lower than the deemed deduction — typically for old positions that have grown a lot in value.