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 Individuals, owners for less than 5 years |
 Capital gains |
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| Individuals, owners for more than 5 years |
Texts of law, brochures and useful links |
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| Long-term gross chargeable gain |
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| ............................................................... | 3% annual tax |
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| Building built by the seller |
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| ............................................................... | Tax on the sale of reclassified land |
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| Companies |
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| Saint Barthelemy/Saint Martin |
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