01 avril 2011

How to obtain the refund of the french capital gain tax



he real estate gains realized by nonresidents are subject to a levy in France whose ordinary rate is 33.1%.in accordance with Article 244 bis A CGI  BUT subject to international conventions,


the forum on real estate gains


administrative doctrine




كيفية الحصول على استرداد الضريبة على أرباح رأس المال الفرنسية 


Как получить возврат французский налог на прирост капитала



However, residents of a Member State of the European Union are charged a rate of 16%. So there is a discrimination between the European residents and the non european residents ie living outside Europe.


Already the Court of Paris ruled that under the tax treaty with Switzerland, the tax rate would be 16% as for community residents.


In three judgments of 25/02/2011, the Administrative Tribunal of Montreuil  held that the principle of freedom of movement of capital provided by the Treaty of Barcelona (art.63) objected that the captital gains on disposal of real estate  are taxed more heavily - ie 33%° when they are made ​​by non european residents  than by a european resident - ie 16%- in the European Union 


Clearly the residents of the usa, china, dubai russian or others  states and  not members of Europe can claim the overpaid tax reimbursementof



Pending a definitive case law , taxpayers have an incentive to seek representation in order to obtain  the repayment of overpaid tax, thereby stopping the course of the prescription.



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