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Tax News Non-cooperative Countries as at 1st January 2016 New tax legislation of 2014

Tax Calculators Particuliers / biens autres que terrains à bâtir Particuliers / terrains à bâtir Immeuble construit par le cédant (en construction) Personnes morales

Resources Capital gains Legislation, brochures and useful links 3% annual tax Tax on the sale of reclassified land

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Capital gains tax on property disposals

• Disposal of immovables

• Disposal of company shares

• Overview