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Additional Tax : Adoption of the third Amended Finance Law for 2012 (Law 2012-1510 of 29 December 2012)

The third amended finance Law for 2012 (No. 2012-1510 of 29 December 2012) establishes in its Article 70, applicable from 1st January 2013, an additional tax on capital gains made by individuals or groups or companies falling under articles 8-8 ter of the french tax code and the non-resident individual taxpayers.

This tax does not apply to capital gains realized on the sale of building land neither contracts done by notary or registered before December 7, 2012.

It is payable on the sale and due in respect of taxable capital gains in excess of € 50,000 according to the following scale applied to the total amount of the taxable gain :

NB : The appreciation of the € 50,000 threshold is individually made at the share of the total capital gain accruing to each member of a couple (married or not).

Capital Gain	Tax Rate
From 50 001 to 60 000	2 % CG - (60 000 - CG) × 1/20
From 60 001 to 100 000	2% CG
From 100 001 to 110 000	3 % CG - (110 000 - CG) × 1/10
From 110 001 to 150 000	3% CG
From 150 001 to 160 000	4 % CG - (160 000 - CG) × 15/100
From 160 001 to 200 000	4% CG
From 200 001 to 210 000	5 % CG - (210 000 - CG) × 20/100
From 210 001 to 250 000	5% CG
From 250 001 to 260 000	6 % CG - (260 000 - CG) × 25/100
From 250 001 to 260 000	6% CG