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Non-resident real estate value added

Real estate gains realized by non-residents: the tax law provides for taxation ...

The capital gain is obtained by calculating the difference between the net disposal price of a property and its net acquisition price, on which a deduction for a period of detention is applied. The rate of taxation is set at 19% plus 15.5% social security contributions and a possible surtax on high capital gains of more than € 50K.

... And cases of exemptions

In accordance with Article 150 U II 2 ° of the General Tax Code, taxpayers, natural persons, non-residents of France benefit from most of the exemptions applicable to residents, as well as a special exemption, on the sale of In France provided that they are nationals of a Member State of the EU or of the EEA. This exemption applies within the limit of one residence per taxpayer and up to € 150,000 of net taxable capital gains if the transferor justifies having been a tax resident in France 2 consecutive years prior to the sale.

The legislator has also provided for specific formalities for the declaration and payment of taxes linked to real estate gains realized by non-residents outside the Community, who are obliged to appoint a tax representative accredited in France. This obligation remains whether or not there is a capital gain if the amount of the transfer exceeds € 150K.

In order to comply with this provision 244 bis A of the CGI, it is recommended to call on TEVEA international. This company has a long experience in tax representation.

Why do non-residents trust TEVEA international?

Since 1986, TEVEA International has held a leading position specializing in VAT and capital gains tax representation services, realized on the sale of real estate in France by non-residents. TEVEA International is known for its know-how and professionalism by its partners, its customers and by all the European tax administrations.

If you are a non-resident and you are going to realize a capital gain, we propose to you to take in charge the calculation and the declaration of surplus value inherent to your project of transfer.

Our know-how allows us to guarantee you a reduction of the risks of requalification by the French tax administration. We respond during the 3 years of commitment following the year of assignment to any solicitation of the Tax Administration on your file and support, in case of increase, the payment of increases and any penalties.

For more information about our services, contact us by e-mail or directly to our teams.


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