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

Country:
France
Author:
A. Mallaret
Issue:
European Taxation, 2016 (Volume 56), No 11
Published:
17 October 2016
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.
 
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