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Tax News 3rd supplementary budget bill for 2012 and budget bill for 2013 Amended Finance Bill for 2012

Tax Calculators Individuals, owners for less than 5 years Individuals, owners for more than 5 years Building built by the seller Companies Summary table

Resources Capital gains Legislation, brochures and useful links 3% annual tax Tax on the sale of reclassified land Saint Barthelemy Saint Martin

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Capital gains tax on property disposals

• Disposal of immovables

• Disposal of company shares

• Overview