The most important question for the seller is whether the buyer can finance the deal? Many buyers are negotiating with landlords when they “think” the bank will give them a mortgage sufficient to purchase the apartment. An additional point that requires attention is the tax which will be imposed on the sale of the apartment. It is possible that a particular buyer will choose not to sell his apartment because of a high capital gains tax assessment. As such, the purchaser must examine to what capital gains tax exemption he or she is entitled, if at all. Likewise, the parties must give their opinions regarding the payment of betterment levy – if any.