The Accredited Tax Representative for Non-Residents

Capital gains tax on property sales > Summary table

Individual, or SCI with its registered office in France and owned by individuals

Allemagne
Anguilla
Saudi Arabia
Argentina
Australia
Austria
Belgium
Belize
Bermuda
Bostwana
Brazil
Brunei
Bulgaria
Canada
China
Cyprus
Croatia
Costa Rica
Denmark
Dominica
United Arab Emirates
Spain
Estonia
USA
Finland
France
Greece
Grenada
Guatemala
Hungary
Cook Islands
Marshall Islands
British Virgin Islands
Ireland
Iceland
Italy
Japan
Jersey
Latvia
Liechtenstein
Liberia
Lithuania
Luxembourg
Malta
Morocco
Monaco
Montserrat
Nauru
Niue
Norway
Panama
Netherlands
Philippines
Poland
Portugal
Czech Republic
Romania
United Kingdom
Russian Federation
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Slovakia
Slovenia
Sweden
Switzerland
Other countries
Length of ownership over 30 years
Disposal price ≤€15,000 (except disposals of shares)
Disposal price between €15,000 and €150,000 with capital loss
Disposal price between €15,000 and €150,000 with capital gain
Disposal price > €150,000 with capital loss, including exemption (except + 30 years)
Disposal price > €150,000 with capital gain
Tax rates*   :   -
 
Tax representative   :   No
 
Form 2048   :   No

*CGT part + Supplementary Tax part



Capital companies or corporate shareholder of SCI/partnership

Germany
Anguilla
Saudi Arabia
Argentina
Australia
Austria
Belgium
Belize
Bermuda
Bostwana
Brazil
Brunei
Bulgaria
Canada
China
Cyprus
Croatia
Costa Rica
Denmark
Dominica
United Arab Emirates
Spain
Estonia
USA
Finland
France
Greece
Grenada
Guatemala
Hungary
Cook Islands
Marshall Islands
British Virgin Islands
Ireland
Iceland
Italy
Japan
Jersey
Latvia
Liechtenstein
Liberia
Lithuania
Luxembourg
Malta
Morocco
Monaco
Montserrat
Nauru
Niue
Norway
Panama
Netherlands
Philippines
Poland
Portugal
Czech Republic
Romania
United Kingdom
Russian Federation
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Slovakia
Slovenia
Sweden
Switzerland
Other countries
Tax rates   :   Corporation tax rate
 
Tax representative   :   Yes
 
Form 2048   :   Yes

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