NON-RESIDENTS REAL ESTATE GAIN: CONFIRMATION OF A 7.5% TAX RATE

On September 20, 2019, the Council of State confirmed that the interpretation of the tax administration is in accordance with the law.

As a reminder, residents or non-tax residents of France affiliated to a social security scheme in a country of the EEA or Switzerland, other than France with income or investment income received in 2018 and taxable in 2019 and real estate gains made since January 1, 2019 are exempt from the CSG and the CRDS but they will have to bear a solidarity levy at the rate of 7.5% (Articles 235 ter of the General Tax Code).

Thus, residents or non-tax residents of France affiliated to a social security scheme in a country of the EEA or Switzerland, other than France are liable for the solidarity levy at the rate of 7.5%.

NON-RESIDENTS REAL ESTATE GAIN: CONFIRMATION OF A 7.5% TAX RATE

About Cookies on this site

We use cookies to improve your browsing experience and help us improve our websites.
Click here if you agree to our use of such cookies or find out more.

X