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Commentary

FR2.5.4 Exemption available for non-residents

France

If the seller is unable to meet the conditions of this exemption, a further exemption may apply to non-resident taxpayers.

Non-residents are defined as:

  1. Ìý

    •ÌýÌýÌýÌý French nationals living abroad

  2. Ìý

    •ÌýÌýÌýÌý residents of EU countries

  3. Ìý

    •ÌýÌýÌýÌý residents of Norway and Iceland, or

  4. Ìý

    •

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