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of <h1>Taxation Rules for Property Gains in Contracting States: Immovable, Movable, and Share Gains Explained</h1> Gains from the sale of immovable property by a resident of one Contracting State, situated in the other Contracting State, may be taxed in the latter. Similarly, gains from movable business property of a permanent establishment in the other State may be taxed there. Gains from ships or aircraft in international traffic are taxable only in the alienator's resident State. Gains from shares primarily comprising immovable property in a Contracting State may be taxed there. Other share gains, if holding exceeds 5% in the past year, may be taxed in the company's resident State. Other property gains are taxed only in the alienator's resident State.
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