Real estate capital gains for individuals : a new regime

Beware of the new regime in place since February 2012!
The new regime, which is clearly less favorable than the current one (total exemption from the 15th year of ownership) affects all property transfers concerned by the capital gain of individuals, with the exception of the main residence. In fact, all land and buildings are concerned.

Relaxation of the capital gains regime

The provisions adopted and voted on September 6, 2011 at the end of the second session of the National Assembly maintain but soften the new regime of real estate gains (outside the scope of main residences).
Indeed, the text on the taxation of real estate capital gains of individuals agrees to an exemption for a 30-year holding period and sets reduction percentages according to the following table:
  • Up to 5 years : no reduction
  • From the 6th to the 17th completed year: 2% for each year of detention
  • From the 18th to the 24th completed year: 4% for each year of detention
  • From the 25th to the 30th completed year: 8% for each year of detention
  • Total exemption from the 30th year of detention.
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