In the case, a non-resident sold their French property and made an application for partial exemption from capital gains tax under the provisions in the law for non-residents.
The law states that non-residents have partial exemption from capital gains tax on the sale of a single property, provided:
- They were previously tax resident in France for at least two continuous years at the time of the sale;
- The property was sold no later than 31 December of the year following that in which the seller moved their tax domicile out of France, and;
- That it was freely available to them for the whole of this period.
