Tax Regime Applicable to Capital Gains on Real Estate Derived by Non-Resident Individuals: Current Regime and Future Prospects

Journal
Mallaret, A.
France
European Taxation 2016 (Volume 56), No. 11
PriceUSD 45

Between 2011 and 2016, opposing positions taken by lawmakers and the administrative courts generated a great deal of confusion about the effective tax rate applicable to a sale of a property by an individual. This note provides an overview of the actual French capital gains tax regime for non-residents, as well as issues that have yet to be resolved in the relevant case law.