11. French Capital Gains Tax

1. 11.1. Capital Gains Tax Rates
2. 11.2. Allowances on Sale of Property
3. 11.3. Allowable Costs on Sale of Property
4. 11.4. Shares and Personal Property
5. 11.5. Sale of Building Land
6. 11.6. Your Former Home
7. 11.7. Fiscal Representative for Non-Residents

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11.6. Capital Gains Tax on Your Former Home

If you become permanently resident in France, and then subsequently sell your former home, you could become liable for capital gains tax on the sale proceeds.

The trigger point for liability will depend on the terms of any double taxation treaty between France and your home country.

However, you will be entitled to the same relief on French capital gains tax as you would otherwise receive if the property was located in France.

You need to read our other pages on French capital gains tax to get a full appreciation of this rule.

The new treaty overturns a previous rule in which there was an exemption from capital gains tax by the UK tax authorities on the disposal of the main residence for a period of five years, and which was exempt from capital gains tax in France.

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