FR2.5.1 Exemptions From CGT

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Commentary

France

Under Art 6 of UK-France Double Taxation Agreement, the profit from sale of property is subject to capital gain tax (CGT) (Impôt sur les plus-values) in the country where the property is situated.

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IR1.3.3 Other taxes in Ireland

FR3.2.2 Types of power of attorney

UK2.4.1 UK taxation of pensions

UK2.1.7 UK council tax and business rates on UK property

IS2.7.1 Registration

FR2.1.5 Property ownership through a Société Civile Immobilière' (SCI).

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FR2.5.1 Exemptions from CGT

France

IR1.3.3 Other taxes in Ireland

FR3.2.2 Types of power of attorney

UK2.4.1 UK taxation of pensions

UK2.1.7 UK council tax and business rates on UK property

IS2.7.1 Registration

FR2.1.5 Property ownership through a Société Civile Immobilière' (SCI).

AU3.2.6 Probate/letters of administration

FR2.7.1 French matrimonial regimes

UK2.10.1 Tax reliefs for borrowing costs to expand a UK business

AU2.5.1 General CGT implications of transfers between spouses

AU2.6.8 Foreign income tax offset (FITO)

SG1.4.1 Income tax

SG3.2.6 Expiry and invalidity of a Power of Attorney (POA)

AU3.4.1 Excepted person

FR2.12.1 Dissolution-voluntary closure of a company

AU2.4.4 Undeducted purchase price (UPP)

SW1.3.4 Inheritance tax

FR1.3.4 Inheritance tax (droits de succession)

SW1.3.3 Wealth tax

SG2.6.2 Prescribed locally administered trusts

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FR2.5.1 Exemptions from CGT

France

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