Effect of donation-partage on CGT in France

Some time before a UK resident sells a holiday home in France they may have made a donation-partage to their children (a legal procedure, sharing property among one’s children in one’s lifetime; for example giving them a legal right to a house, while retaining lifetime use). In some scenarios this might later have been revoked. How does this affect French capital gains tax and social taxes when it is sold?  W.O.

If the donation-partage is still in force, it is the children who own the property and they will be taxed on capital gain from the date the donation-partage was made until the date of the sale.

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