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Post on french capital gain taxation
French Capital Gain : Non residents are now exempted from appointing a tax representative. An act of parliament dated December 18th, 2014 (article 62,3°, page 84) now exempts non residents from the obligation to appoint a french tax representative for the calculation and payment of the french tax on capital gain. Download the PDF DOCUMENT...
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The capital gain rate 33,1/3 % is not applicable to Swiss residents, French Highest Court says. The Conseil d’Etat ruled on November 20th, 2013 that the article 15-4° of the Swiss-French Tax Treaty denies the French Tax Collection Center to apply the capital gain rate 33,1/3 % to the swiss residents. The capital gain rate...
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