Tax implications of property gifts in France

The donation of nue-propriété of a parent’s home to a child appears at face value to be an attractive tax-efficient inheritance option as long as the donor lives 15 years. But what are the capital gains tax implications?  I.H.

 

If, after the death of the donor (parent), the child decides to sell the property but has never lived in it and it has never been their primary residence the sale is liable to capital gains tax on any increase in its value.

There is no gift/inheritance tax as long as ...

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