BROCHURES DOWNLOAD
PRINCIPLES OF FRENCH TAX LEGISLATION
FOR NON-RESIDENTS
In order to help you gain a better understanding
of the principles governing the French property tax
system, and not least those applying to non-resident
investors, we have summed up the concepts in the form
of «fact sheets» :
A. Purchase :
1. Purchasing
process
2. Société
Civile Immobilière (SCI)
B. Ownership :
1. Local
taxes and income tax
2. Wealth
tax (ISF)
3. Annual
3% tax
4. Residence
for tax purposes and its implications
C. Transfer :
1. Immovable
capital appreciations
2. Assignment
of French estate (inheritance and gifts)
N.B. : These « fact sheets »
are designed to introduce these concepts but they should
not be regarded as a comprehensive summary of the French
taxation system. There are numerous exceptions to these
basic principles and special regulations. Furthermore,
against the background of the international taxation,
these French domestic rules have to be combined with
those flowing from international conventions on preventing
double taxation and on administrative assistance.
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