Imposition on net real estate wealth, explained by CM-TAX lawer in Lyon and Marseille

The French Property Wealth Tax (IFI) replaced the previous Wealth Tax (ISF) in 2018. This tax applies to individuals with net property assets exceeding €1,300,000.

The IFI calculation considers property held directly or indirectly, including through company shares. Deductions for debts are allowed under certain conditions, but personal debts and loans with controlled companies are generally not deductible.

Exemptions exist for properties used for professional activities or business operations, as well as for minority shareholdings in operating companies.

The IFI rate is progressive, ranging from 0.50% to 1.50%.

CM-Tax, a leading law firm with offices throughout France, can provide expert guidance on IFI compliance and optimization. Our team can help you assess your situation, prepare your tax declarations, and identify potential exemptions or deductions.

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