{"id":189656,"date":"2026-05-21T16:48:57","date_gmt":"2026-05-21T14:48:57","guid":{"rendered":"https:\/\/www.ruffetassocies.fr\/?post_type=specialisations-sect&#038;p=189656"},"modified":"2026-05-21T17:34:13","modified_gmt":"2026-05-21T15:34:13","slug":"real-estate-capital-gains","status":"publish","type":"specialisations-sect","link":"https:\/\/www.ruffetassocies.fr\/en\/sector-specialisations\/real-estate-capital-gains\/","title":{"rendered":"Real estate capital gains"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"189656\" class=\"elementor elementor-189656\" data-elementor-post-type=\"specialisations-sect\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c4e128 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c4e128\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b5e722\" data-id=\"4b5e722\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0040aed elementor-widget elementor-widget-text-editor\" data-id=\"0040aed\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p data-section-id=\"1lce240\" data-start=\"0\" data-end=\"32\"><strong><span style=\"color: #0086b1;\">REAL ESTATE CAPITAL GAINS TAX<\/span><\/strong><\/p><p data-start=\"34\" data-end=\"149\"><span style=\"color: #000000;\">The tax on real estate capital gains is calculated as follows: <\/span><span style=\"color: #0086b1;\"><strong data-start=\"99\" data-end=\"149\">SALE PRICE \u2013 PURCHASE PRICE = NET CAPITAL GAIN<\/strong><\/span><\/p><p data-section-id=\"96r18j\" data-start=\"156\" data-end=\"168\"><span style=\"color: #0086b1;\">IMPORTANT<\/span><\/p><p data-section-id=\"2r36p1\" data-start=\"170\" data-end=\"211\"><span style=\"color: #0086b1;\">Determination of the purchase price<br \/><\/span><span style=\"color: #000000;\">It is important to add to the purchase price the acquisition costs (either their actual amount or a flat-rate allowance of 7.5% of the purchase price), as well as the actual cost of construction, reconstruction, or extension works.<\/span><\/p><p data-start=\"445\" data-end=\"535\"><span style=\"color: #000000;\">The following expenses may be added to the purchase price and reduce the net capital gain:<\/span><\/p><ul data-start=\"537\" data-end=\"884\"><li data-section-id=\"fn5n2e\" data-start=\"537\" data-end=\"605\"><span style=\"color: #000000;\">Fees and compensation paid to the seller at the time of purchase<\/span><\/li><li data-section-id=\"1ocdiw0\" data-start=\"606\" data-end=\"726\"><span style=\"color: #000000;\">Notary fees and taxes paid at acquisition: 7.5% of the purchase price or actual amount if supported by documentation<\/span><\/li><li data-section-id=\"18cqjt2\" data-start=\"727\" data-end=\"830\"><span style=\"color: #000000;\">Renovation expenses*: 15% flat-rate of the purchase price or actual amount if supported by invoices<\/span><\/li><li data-section-id=\"s0nx5r\" data-start=\"831\" data-end=\"884\"><span style=\"color: #000000;\">Road, utility, and infrastructure connection fees<\/span><\/li><\/ul><p data-start=\"886\" data-end=\"1000\"><span style=\"color: #808080;\"><em>*Not all expenses are deductible. To ensure the correct amount is declared, please seek assistance from our team.<\/em><\/span><\/p><p data-start=\"1002\" data-end=\"1135\"><span style=\"color: #000000;\">If the property has been held for more than five years, it is possible to opt for a flat-rate allowance of 15% of the purchase price.<\/span><\/p><p data-section-id=\"13j2xr0\" data-start=\"1142\" data-end=\"1165\"><strong><span style=\"color: #0086b1;\">RATES AND ALLOWANCES<\/span><\/strong><\/p><p data-start=\"1167\" data-end=\"1255\"><span style=\"color: #000000;\">The net capital gain is determined after applying holding period allowances, as follows:<\/span><\/p><p data-section-id=\"1xfhc3p\" data-start=\"1257\" data-end=\"1298\"><span style=\"color: #000000;\">Allowance rates per year of ownership<\/span><\/p><div class=\"TyagGW_tableContainer\"><div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1300\" data-end=\"1627\"><thead data-start=\"1300\" data-end=\"1374\"><tr data-start=\"1300\" data-end=\"1374\"><th class=\"last:pe-10\" data-start=\"1300\" data-end=\"1317\" data-col-size=\"sm\"><span style=\"color: #000000;\">Holding period<\/span><\/th><th class=\"last:pe-10\" data-start=\"1317\" data-end=\"1340\" data-col-size=\"sm\"><span style=\"color: #000000;\">Income tax allowance<\/span><\/th><th class=\"last:pe-10\" data-start=\"1340\" data-end=\"1374\" data-col-size=\"sm\"><span style=\"color: #000000;\">Social contributions allowance<\/span><\/th><\/tr><\/thead><tbody data-start=\"1449\" data-end=\"1627\"><tr data-start=\"1449\" data-end=\"1480\"><td data-start=\"1449\" data-end=\"1469\" data-col-size=\"sm\"><span style=\"color: #000000;\">Less than 6 years<\/span><\/td><td data-col-size=\"sm\" data-start=\"1469\" data-end=\"1474\"><span style=\"color: #000000;\">0%<\/span><\/td><td data-col-size=\"sm\" data-start=\"1474\" data-end=\"1480\"><span style=\"color: #000000;\">0%<\/span><\/td><\/tr><tr data-start=\"1481\" data-end=\"1519\"><td data-start=\"1481\" data-end=\"1505\" data-col-size=\"sm\"><span style=\"color: #000000;\">From 6th to 21st year<\/span><\/td><td data-col-size=\"sm\" data-start=\"1505\" data-end=\"1510\"><span style=\"color: #000000;\">6%<\/span><\/td><td data-col-size=\"sm\" data-start=\"1510\" data-end=\"1519\"><span style=\"color: #000000;\">7.65%<\/span><\/td><\/tr><tr data-start=\"1520\" data-end=\"1553\"><td data-start=\"1520\" data-end=\"1539\" data-col-size=\"sm\"><span style=\"color: #000000;\">End of 22nd year<\/span><\/td><td data-col-size=\"sm\" data-start=\"1539\" data-end=\"1544\"><span style=\"color: #000000;\">4%<\/span><\/td><td data-col-size=\"sm\" data-start=\"1544\" data-end=\"1553\"><span style=\"color: #000000;\">7.60%<\/span><\/td><\/tr><tr data-start=\"1554\" data-end=\"1588\"><td data-start=\"1554\" data-end=\"1573\" data-col-size=\"sm\"><span style=\"color: #000000;\">Beyond 22nd year<\/span><\/td><td data-col-size=\"sm\" data-start=\"1573\" data-end=\"1582\"><span style=\"color: #000000;\">Exempt<\/span><\/td><td data-col-size=\"sm\" data-start=\"1582\" data-end=\"1588\"><span style=\"color: #000000;\">9%<\/span><\/td><\/tr><tr data-start=\"1589\" data-end=\"1627\"><td data-start=\"1589\" data-end=\"1608\" data-col-size=\"sm\"><span style=\"color: #000000;\">Beyond 30th year<\/span><\/td><td data-col-size=\"sm\" data-start=\"1608\" data-end=\"1617\"><span style=\"color: #000000;\">Exempt<\/span><\/td><td data-col-size=\"sm\" data-start=\"1617\" data-end=\"1627\"><span style=\"color: #000000;\">Exempt<\/span><\/td><\/tr><\/tbody><\/table><\/div><\/div><p data-section-id=\"odyhdp\" data-start=\"1634\" data-end=\"1649\">\u00a0<\/p><p data-section-id=\"odyhdp\" data-start=\"1634\" data-end=\"1649\"><strong><span style=\"color: #0086b1;\">GENERAL RULE<\/span><\/strong><\/p><p data-section-id=\"jmdfwa\" data-start=\"1651\" data-end=\"1701\"><span style=\"color: #0086b1;\">Non-professional real estate capital gains tax<br \/><\/span><span style=\"color: #000000;\">Capital gains from the sale of real estate in France are taxable in France under personal income tax rules, whether received by a French tax resident or a non-resident.<br \/><\/span><span style=\"color: #000000;\">Non-residents are also subject to income tax on capital gains arising from the sale of:<\/span><\/p><ul data-start=\"1961\" data-end=\"2085\"><li data-section-id=\"1qcqf1b\" data-start=\"1961\" data-end=\"1998\"><span style=\"color: #000000;\">Real estate located in France, or<\/span><\/li><li data-section-id=\"q4ir8q\" data-start=\"1999\" data-end=\"2085\"><span style=\"color: #000000;\">Shares in a property company whose assets are mainly composed of French real estate.<\/span><\/li><\/ul><p data-start=\"2087\" data-end=\"2305\"><span style=\"color: #000000;\">These principles are subject to applicable double tax treaties. As a general rule, real estate income and capital gains are taxable in the country where the property is located, but a case-by-case analysis is required.<br \/><\/span><span style=\"color: #000000;\">In France, real estate capital gains are taxed at:<\/span><\/p><ul data-start=\"2358\" data-end=\"2407\"><li data-section-id=\"4zqze3\" data-start=\"2358\" data-end=\"2376\"><span style=\"color: #000000;\">19% income tax<\/span><\/li><li data-section-id=\"18uf55l\" data-start=\"2377\" data-end=\"2407\"><span style=\"color: #000000;\">17.2% social contributions<\/span><\/li><\/ul><p data-start=\"2409\" data-end=\"2572\"><span style=\"color: #000000;\">However, after five years, a reduction in the tax base applies annually, leading to full exemption after 22 years (income tax) and 30 years (social contributions).<\/span><\/p><p data-section-id=\"96r18j\" data-start=\"2579\" data-end=\"2591\"><strong><span style=\"color: #0086b1;\">IMPORTANT<br \/><\/span><\/strong><span style=\"color: #000000;\">Additional charges may apply for capital gains exceeding \u20ac50,000, ranging from 2% to 6% of the taxable gain. Furthermore, additional contributions of 3% and 4% on high incomes may apply depending on total income (above \u20ac250,000 for single taxpayers and \u20ac500,000 for married couples).<br \/><\/span><span style=\"color: #000000;\">French-source income such as rental income and capital gains is taken into account when determining the \u201creference income fraction\u201d.<\/span><\/p><p data-section-id=\"trt4ds\" data-start=\"3017\" data-end=\"3032\"><strong><span style=\"color: #0086b1;\">SPECIAL CASE<\/span><\/strong><\/p><p data-section-id=\"1egi514\" data-start=\"3034\" data-end=\"3080\"><span style=\"color: #0086b1;\">Professional real estate capital gains tax<\/span><\/p><p data-start=\"3082\" data-end=\"3301\"><span style=\"color: #000000;\">If a business owner, shareholder of a corporate income tax company, decides to sell a property recorded as an asset of the company, a capital gain arises. In this case, capital gains fall under the corporate tax regime.<\/span><\/p><p data-start=\"3303\" data-end=\"3595\"><span style=\"color: #000000;\">If the property is sold directly by the company, it will generate a capital gain equal to the difference between the sale price and the net book value (i.e. the residual accounting value after depreciation). This gain is taxed at corporate level, generally at the standard corporate tax rate.<\/span><\/p><p data-start=\"3597\" data-end=\"3891\"><span style=\"color: #000000;\">To distribute proceeds to the owner, the company must pay a dividend. This dividend is then taxed at the shareholder level under the flat tax (PFU) at 30%, including social contributions, unless the taxpayer opts for progressive income tax (with a 40% allowance and 17.2% social contributions).<\/span><\/p><p data-start=\"3893\" data-end=\"4010\"><span style=\"color: #000000;\">Holding real estate within a company can therefore be tax costly when the business owner wishes to sell the property.<\/span><\/p><p data-start=\"4012\" data-end=\"4322\" data-is-last-node=\"\" data-is-only-node=\"\"><span style=\"color: #000000;\">If the entrepreneur sells shares instead, the capital gain (which generally includes the latent real estate value) is subject at shareholder level to the PFU at 30% (unless opting for progressive taxation). For shares acquired before 1 January 2018, the progressive option may allow a holding-period allowance.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e129c26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e129c26\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5429499\" data-id=\"5429499\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f196c1 elementor-widget elementor-widget-button\" data-id=\"2f196c1\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fde580a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fde580a\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4faebb3\" data-id=\"4faebb3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a08439 elementor-flip-box--effect-slide elementor-flip-box--direction-left elementor-widget elementor-widget-flip-box\" data-id=\"3a08439\" data-element_type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\tReal estate acquisition: costs, legal and tax structuring choices\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tWhen acquiring a property, it is essential to determine the type of investment you are seeking. This will define the applicable tax regime as well as the most appropriate legal structure.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-flip-box__button elementor-button elementor-size-sm\" href=\"https:\/\/www.ruffetassocies.fr\/en\/sector-specialisations\/real-estate-acquisition-costs-legal-and-tax-structuring-choices\/\">\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2918068\" data-id=\"2918068\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f47029 elementor-flip-box--effect-slide elementor-flip-box--direction-left elementor-widget elementor-widget-flip-box\" data-id=\"5f47029\" data-element_type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\tTaxes related to property ownership\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tSeveral taxes are payable each year by property owners: property tax, residence tax, business property tax (CFE), rental income contribution (CRL), etc.\nOur firm advises you on your obligations and the key deadlines not to miss.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-flip-box__button elementor-button elementor-size-sm\" href=\"https:\/\/www.ruffetassocies.fr\/en\/sector-specialisations\/taxes-related-to-property-ownership\/\">\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-d0aabdf\" data-id=\"d0aabdf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b4275f elementor-flip-box--effect-slide elementor-flip-box--direction-left elementor-widget elementor-widget-flip-box\" data-id=\"0b4275f\" data-element_type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\tTaxation of rental income\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tResidents and non-residents are subject to specific tax rules on rental income earned in France.\nDiscover the applicable tax regimes according to your situation and the type of rental activity.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-flip-box__button elementor-button elementor-size-sm\" href=\"https:\/\/www.ruffetassocies.fr\/en\/sector-specialisations\/taxation-of-rental-income\/\">\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d216e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d216e1\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0c9ad28\" data-id=\"0c9ad28\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30b7e12 elementor-flip-box--effect-slide elementor-flip-box--direction-left elementor-widget elementor-widget-flip-box\" data-id=\"30b7e12\" data-element_type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\tReal estate wealth tax (IFI)\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tThe Real Estate Wealth Tax (IFI) applies to individuals holding significant real estate assets in France.\nFind out who is concerned, which assets are taxable, and which liabilities may be deducted.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-flip-box__button elementor-button elementor-size-sm\" href=\"https:\/\/www.ruffetassocies.fr\/en\/sector-specialisations\/real-estate-wealth-tax\/\">\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-367fd41\" data-id=\"367fd41\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f9d65d elementor-flip-box--effect-slide elementor-flip-box--direction-left elementor-widget elementor-widget-flip-box\" data-id=\"6f9d65d\" data-element_type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\tReal estate capital gains tax\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tSelling a property in France often results in taxation on the capital gain.\nDepending on your situation (holding period, tax residency, type of property), exemptions or reductions may apply. It is important to fully understand these rules in order to optimize your tax position.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-flip-box__button elementor-button elementor-size-sm\" href=\"https:\/\/www.ruffetassocies.fr\/en\/sector-specialisations\/real-estate-capital-gains\/\">\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-22baa5a\" data-id=\"22baa5a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9483eab elementor-flip-box--effect-slide elementor-flip-box--direction-left elementor-widget elementor-widget-flip-box\" data-id=\"9483eab\" data-element_type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\tTransfer of your assets: inheritance tax\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tThe transfer of real estate in France is subject to inheritance tax, with allowances and rates varying depending on the family relationship. Whether the property is held directly or through a company, taxation may also depend on international tax treaties.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-flip-box__button elementor-button elementor-size-sm\" href=\"https:\/\/www.ruffetassocies.fr\/en\/sector-specialisations\/transfer-of-your-assets\/\">\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":187038,"menu_order":0,"template":"","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"Real estate capital gains","_seopress_titles_desc":"The specific nature of French taxation regarding real estate investment and wealth ownership can quickly become complex. Financial regulations and transactions related to the acquisition or management of a property often require the support of a professional specialist in this field.","_seopress_robots_index":"","content-type":""},"_links":{"self":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect\/189656"}],"collection":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect"}],"about":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/types\/specialisations-sect"}],"version-history":[{"count":10,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect\/189656\/revisions"}],"predecessor-version":[{"id":189717,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect\/189656\/revisions\/189717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media\/187038"}],"wp:attachment":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media?parent=189656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}