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Your mother will have to pay capital gains tax on the increase in value.
And there is a 25% withholding tax that your mother will be subject to when she sells the house. It will be based on the increase in value.
But she will then file a tax return as a non-resident and if the withholding tax was too high she will get a refund.
So buying another house is of course your mother's choice but it doesn't save her from paying these taxes.