Parcelhusreglen indebærer, at når ejere (personer) sælger en helårsbolig, er fortjenesten ved salget skattefrit, hvis ejerboligen har tjent som bolig for ejeren og/eller dennes husstand i hele eller en del af ejertiden, og hvis beboelsen har fundet sted, mens helårsboligen opfylder betingelserne for at kunne sælges skattefrit, jf. ejendomsavancebeskatningslovens § 8, stk. 1.
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