Exemption for non-residents

A special exemption can apply to non-residents selling their property in France (art. 150 U – II 2° Tax Code).

Which requirements have you to fulfill ?

• To be an individual and owning the property directly (you cannot benefit from the exemption if you are an associate in a French company « SCI »,
• To be a citizen (have the nationality) of an EU member State, as well as Iceland and Norway,
  (if not, please contact us ; an agreement between France and your country may exist and grant you the same treatment as an EU citizen)
• To have paid income tax in France for at least two consecutive years
• To have free disposal of your property since the 1st January of the year before the year of the sale
• Not to have already sold a property since January 1st 2006