FR2.5.5 Age And Time Related Exemptions

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Commentary

France

Elderly or disabled sellers (French resident/non-resident) may benefit from CGT exemption under

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IR2.9.4 Tax Implications of Liquidating / Winding up a company

FR2.4.1 Taxation of French resident landlords

FR1.2 Residence

FR2.3.1 Renting furnished property

SG1.4.4 Inheritance tax

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

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FR2.5.5 Age and time related exemptions

France

IR2.9.4 Tax Implications of Liquidating / Winding up a company

FR2.4.1 Taxation of French resident landlords

FR1.2 Residence

FR2.3.1 Renting furnished property

SG1.4.4 Inheritance tax

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

SG1.5.4 Inheritance tax

AU3.2.6 Probate/letters of administration

FR2.7.1 French matrimonial regimes

SG2.4.1 Retirement benefits

AU2.5.1 General CGT implications of transfers between spouses

UK1.8.1 Double tax relief in the UK for individuals—relief under double tax treaty

AU2.6.8 Foreign income tax offset (FITO)

IR3.1.3 Other non EEA nationals

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

US1.9.1 Income tax

IN3.1 How to obtain an Indian residence certificate

SW1.3.3 Wealth tax

FR3.2.1 Formal requirements of the power of attorney

CA1.3.4 Inheritance tax

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FR2.5.5 Age and time related exemptions

France

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