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Do we pay French CGT tax on the sale of our UK house?

Rules depend on the tax treaty signed between two countries

Dual tax treaties affect taxes on property sales Pic: Eleni Mavrandoni / Shutterstock

Reader Question: We have been resident in France since 2006 but own a house in the UK. We are no longer taxpayers there. Are we liable to pay capital gains in France on the sale of the house?

In such cases, the rules depend on any tax treaty between France and the other country.

So in your case you need to refer to the UK-France double tax convention.

The treaty states that the country where the property is located has the first right to assess the gain.

Only gains in value since April 2015 are taken into account by the UK for non-residents. 

France has the right to assess the gain under its own rules but should give a credit for any UK tax paid. 

These rules are set out in the double tax convention, articles 14 and 24.

Related articles 

How do I reduce French capital gains tax on a property sale?

What capital gains tax is due when selling inherited French property?

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