French News Archive

Taxation

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.


Related Reading:

Thank you for showing an interest in our News section.

Our News section is no longer being published although our catalogue of articles remains in place.

If you found our News useful, please have a look at France Insider, our subscription based News service with in-depth analysis, or our authoritative Guides to France.

If you require advice and assistance with the purchase of French property and moving to France, then take a look at the France Insider Property Clinic.