Capital gains resulting from the sale of property which are reinvested abroad are taxable immediately, whereas the same capital gains, if reinvested in property in Luxembourg, benefit from a temporary tax deferral.
Vara müügist saadud ning seejärel välismaale investeeritud kapitali kasvutulu maksustatakse viivitamata, kuid Luksemburgi investeerimise korral lükatakse maksustamine ajutiselt edasi.