argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: U.K. - real estate - capital gains

In the U.K., tax increase has been one of the government’s main goals in recent years. In addition to increasing taxes on the capital gains realized by the sale of a real estate property, in particular for non-residents, the 3% surcharge on second homes was one of the main changes implemented with the aim of increasing the purchase price of real estate properties. The government, in 2018, had decided to impose a surcharge in relation to the Stamp Duty Land Tax for the purchase of real estate by non-U.K. residents. In recent months, the government has confirmed the introduction of this surcharge starting from April 1, 2021. The surcharge will be 2% on the purchase price of the property.