Guide to French Capital Gains Tax 2014
Wednesday 05 February 2014
There have been a number of changes to the regulations governing capital gains tax in France for 2014.
The main changes to the regulations are:
- A reduction in the period of complete exemption from capital gains tax per se on the sale of property from 30 to 22 years.
- Maintenance of the period of duration of 30 years for the complete exemption from social charges on the sale of real estate.
- Both a relaxation and a toughening of rules on the exemption of former residents from capital gains tax on sale of property.
- A separate regime for the taxation of gains on the sale of building land.
- Taxation of gains on shares through the income tax system, with new allowances for minimum periods of duration.
- Toughening of the taxation of personal property other than real estate.
These and other changes are contained in our updated free Guide to French Capital Gains Tax, which also contains a section on the obligatory use of tax agents by non-resident sellers.
1. Scope of the Tax |
2. Exemptions on Sale of Property |
3. Allowable Costs on Sale of Property |
4. Sale of Shares and Personal Property |
5. Sale of Building Land |
6. Fiscal Agents for Non-Residents |
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