The document discusses the taxation policies on holiday homes in France, focusing on French rental income for non-residents and capital gains tax. Non-residents pay a 20% tax on net rental income, with exemptions from social charges for furnished lettings. Capital gains tax for EEA residents is 19%, with additional social charges, but taper relief applies. Full exemption from capital gains tax is available after 22 years, and from social charges after 30 years, with taper relief starting from the 6th year.
documents/EFTA01447630.pdf
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