Legislation, brochures and useful links
 Legislation SARF notes |
International Treaties Monetary erosion ratios |
FormsUseful links and addresses |
Legislation
• Capital gains tax: Directives
- 8-M-3-12 of 19 april 2012
- 8 M-1-05 of 4 August 2005
- 8 M-1-04 of 14 January 2004
• Tax payable by non residents: General Tax Code
- Article 150 U
- Article 244 Bis
- Article 244 Bis A
- Article 244 Bis B
- Article 244 Bis C
- Article 171 Quater Appendix II
- Article 238-0 A
• Exemption of sales to social housing organisations
- 8-M-3-06
- 8-M-1-07
- 8-M-2-08
• Other directives
- 8 M-1-08 of 21 May 2008 (division)
- 8 M-1-09 of 31 March 2009 (normal selling period)
• Finance Bill
- Finance bill for 2009
- Changes introduced on 1 January 2010
- Changes introduced on 1 January 2011
- French Finance Bill of 19/9/2011
• Usufruct scale
- Art 669 of the CGI
- Art 762 of the CGI
• 3% Annual Tax
- Article 990D
- Article 990E
- Article 990F
- Directive 7Q-1-11 of 30 May 2011
- Directive 7Q-1-08 of 7 August 2008
- List of countries that have signed a treaty containing a non-discrimination clause, as at 1st January, 2011
- List of countries that have signed a clause of administrative assistance, as at 1st January, 2011
- SARF Explanatory Notes
- Template of the undertaking
• Tax on the sale of reclassified land
- 8M-2-12 - 5 march 2012
- 8M-1-12 - 15 february 2012
- Section 1529 of the French Tax Code (CGI) (version applicable before 28/9/2009)
- Article 1529 of the CGI (version applicable after 28/09/2009)
- Section 317 B Appendix II of the CGI
- Section 38-I of law 2009-323 of 25 March 2009
- SARF explanatory note
Useful links and addresses:
- www.impots.gouv.fr
- www.legifrance.gouv.fr
- www.notaires.fr
- www.assemblee-nationale.fr
- www.senat.fr
- www.journal-officiel.gouv.fr
- www.cnap75.eu
- http://europa.eu
- www.annuairenotariat.fr
Tax Centre for non-residents (CINR)
TSA 10010 10, rue du Centre
93465 NOISY LE GRAND CEDEX
Telephone: +33 (0)1 57 33 83 00
Fax: +33 (0)1 57 33 82 66
e-mail : nonresidents@dgi.finances.gouv.fr
Or, for persons who have moved their domicile to Monaco:
Centre des impôts de Menton
"Le Triton" 7, Rue Victor Hugo
06507 MENTON Cedex
Telephone: +33 (0)4 93 28 62 60
International treaties
- List of International treaties (January 2010)
- List of EU Member States
- List of EEA countries (except Lichtenstein)
- List of uncooperative countries
Forms
•Capital gains tax on property disposals:
- 2048 IMM (disposals of real property or rights and tax on the sale of reclassified land)
- 2048 M-SD (disposals of shares in moveables or shares in companies with over 50% property assets)
- 2074
- Form 3005
• Real property profits:
- 3005
• 3% annual tax
- 2746
• VAT
- 942
SARF explanatory notes
- Changes for 2012
- Changes introduced on september 2011
- Changes introduced on 1 January 2011
- Changes for 2010
- Changes introduced on 1 January 2009
- Changes introduced on 1 January 2008
Monetary erosion ratios
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