Le représentant fiscal accrédité des non-résidents

Capital Gains Tax

Capital Gains Tax

In France, there are two payments due on a capital gain, a capital gains tax (CGT) and a social levy.
From January 1st 2021, the social levy charges will be 17,2% for British homeowners, they will be no longer be EU residents.

Fiscal Representative

From 1 January a non-resident selling a second home in France will be required to appoint a fiscal representative, this applies to all sales above €150,000 for individuals, to all sales whatever the price for companies. This will apply whether a capital gain is generated from the sale or not.

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