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

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.