Companies established outside the European Economic Area (EEA)

For companies established in the EEA, please consult us as the rules changed on 1st March 2010.

For companies established outside the EEA, read this first before filling in the table: Rules applicable to companies established outside the EEA

Calculate the net sales price
  Euros Francs (rounded)
Sales price or expropriation indemnity
Add: costs and indemnities payable by the purchaser
Less: Costs and taxes payable by the seller
NET SALES PRICE
     
Calculate the net purchase price
  Euros Francs (rounded)
Purchase price or market value
Add: Purchase costs:
Add: cost of building, rebuilding and extension works
NET PURCHASE PRICE
     
Calculate the amortisation (for buildings constructed)

Only fill in columns A (amount) and B (date of payment)
The rest is calculated automatically

A
Net price or value
Total
expenditure
(Euros)

A
Net price or value
Total
expenditure
(Francs)

B
Date of
payment
(dd/mm/yyyy)
e.g. 01/05/1985

Number
of full years of ownership

Rate per full year of ownership

Total rate
(b x c)

Amounts
to be aggregated
on line c
(a x d)
(euros)

Amounts
to be aggregated
on line c
(a x d)
(francs)
2 %
2 %
2 %
2 %
2 %
2 %
2 %
2 %
2 %
2 %
TOTAL ADJUSTMENTS
   
Your tax burden
  Euros Francs (rounded)
CHARGEABLE GAIN
(Net sales price - net purchase price + total adjustments)
Company not established in an Uncooperative Country :
Tax payable (33.3% of the chargeable gain)
Company established in an Uncooperative Country :
Tax payable (75% of the chargeable gain)

 
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