Selling property: to which department are taxes paid ?

Taxes owed (income tax and social levies) following the sale of property by a non-resident are paid by the notary to the land registry in the location of the property when the sale is concluded.

If the property is sold to a local authority, the tax is paid to the Non-Residents Tax Collection Office which will have jurisdiction to handle your challenges.

Challenges should be sent:

• either to the Property Tax Inspectorate in the location of the property for which the capital gains have been declared in form no. 2048-IMM

• or to the Non-Residents Tax Collection Office for sales of the shares of companies whose main assets are properties located in France and for which the capital gains have been declared on form no. 2048-M

If other income liable for income tax is received in France and declared in return no. 2042, the amount of taxable net capital gains must be declared in form no. 2042 C (box 3VZ) so that it may be included in calculation of the base taxable income.