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Guide to French Wealth Tax

We have updated our guide to the wealth tax in France, to reflect the significant changes to the tax that now apply.

Since January 2018 the scope of the wealth tax has been reduced, to cover only real estate assets and investments, where previously all non-business assets were in the calculation.

Accordingly, l’impôt sur la fortune (ISF) has become l’impôt sur la fortune immobilière (IFI).

The new tax has created a lot of controversy, as it fails to deal with many of the criticisms levelled at its predecessor, notably that it still captures many households whose annual income is modest.

Sandy Dalmas, of French tax accountants Roche & Cie, comments that: “The change will no doubt be welcome news for many international owners of French property, but it has introduced new complexities concerning the calculation of property based financial instruments and the deductibility of debts.”

You can read about the changes and how to make a wealth tax declaration using the clickable links below.

Related Reading:

This article was featured in our Newsletter dated 07/03/2018

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