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Table Summary of French CGT 29 June 2016

Wednesday, 29 June, 2016

Below is a table summarising the outcome of the new French private fixed asset CGT rules, (In French: “Plus-values Régime Privé), which came into effect on 01/01/2015.

Table 1: French CGT rules for all sales realised from 01.01.2015


Status of Tax Payer

Fiscal rep. required?

Where Tax is assessable

French Levies assessable

French Tax rates

UK resident


France & UK

Impôt sur le revenu (I.R.).

Taxe Supplementaire (T.S.)

Prelevements Sociaux (P.S.)[1]

I.R. -= 19%

T.S. = 0-6%

P.S. = 15.5%

French resident


France Only

EEA resident


France and home state

Non EEA resident but tax co-operation agreement with France exists


Non EEA resident & No tax co-operation agreement with France



[1] Following the CJEU decision of 26th Feb 2015, that Prélèvements Sociaux were social charges subject to EU social regulations regarding their scope, the French Finance of Social Security Act 2016 modified their scope and purpose to the extent that - according to the French administration - they are classed as taxes falling outside the scope of EU social regulations.

[2] Unless resident in Lichtenstein