Practical information

The European regulation, published in the official European Union newspaper on July 27, 2012, entered into force on August 17, 2015 (it took time for each member state of the European Union to put its own legislation in order). The regulation is applied in 25 European Union countries (with the exception of Denmark, Great Britain and Ireland).

There are three categories of capital gains tax depending on the type of transaction in France: the capital gains tax on the sale of real estate; the capital gains tax on the sale of shares; the capital gains tax on the sale of personal property (movable goods), such as, for example, yachts and precious metals.