Real estate capital gains for non-residents.

A non-resident may sell real estate property situated in France. In principle these disposals are subject to tax in France. However, certain provisions can limit or eliminate this tax.

The sale of a property in France by a non-resident individual comes under the regime of real estate capital gains.

Since 1 January 2015, the real estate capital gains of individuals are taxed at a single rate of 19% to which social charges are usually added (subject to what we discuss below).

The provisions for exemption from real estate capital gains existing for residents also apply to non-residents (e.g., disposal of property held for more than 30 years, or for more than 22 years in some cases, etc.).