Accuracy Check Report

Article: property-capital-gains-tax-france-calculated.md Date: 2026-08-05 Status: APPROVED

Scope correction (same day, later pass)

User correctly flagged that this article's original draft conflated French-property and UK-property capital gains mechanics into one piece — applying the French 22/30-year holding-period allowance and Form 2048-IMM/one-month-deadline framing to a UK property sale, when a UK sale actually follows a completely different calculation (HMRC's own non-resident CGT rules first, then a French declaration with only partial treaty-credit relief). Rescoped this article to French property sales only, and split the UK-property mechanics out into a new dedicated companion article, uk-property-capital-gains-french-resident.md. All claims below still hold for the French-property scope this article now covers.

Summary

• 9 claims checked
• 9 confirmed ✅ against official sources (impots.gouv.fr, BOFiP, Légifrance) and this project's own IG-6 guidance file
• 0 unverifiable ⚠️
• 0 conflicts ❌

Confirmed Claims ✅

1. 19% income tax + 17.2% social charges, combined 36.2%. Confirmed directly against impots.gouv.fr ("Je vends mon bien immobilier, vais-je payer de la plus-value immobilière ?"), which states this explicitly and gives a worked €20,000-gain example matching the same rates.
2. Property gains were NOT part of the 2026 18.6% social charges rise — that applies to financial capital gains only (shares, PEA, PER, dividends, interest). Independently confirmed via LFSS 2026 (loi n° 2025-1403) commentary during research: real estate capital gains and bare-property rental income explicitly excluded from the CSG rise, remaining at 17.2%. Directly corrects an error found in this session's own primary-residence-sale-tax-free-france.md article, which incorrectly stated 18.6% for property — that article has been corrected in the same session as this one.
3. Holding-period allowance schedule for income tax (19%): no reduction years 1-5, 6%/year years 6-21, 4% in year 22, full exemption after 22 years. Confirmed against impots.gouv.fr, matching the standard published schedule.
4. Holding-period allowance schedule for social charges (17.2%): no reduction years 1-5, 1.65%/year years 6-21, 1.6% in year 22, 9%/year years 23-30, full exemption after 30 years. Confirmed against impots.gouv.fr and cross-checked against the same schedule appearing consistently across multiple independent sources during research.
5. Surtax on gains over €50,000, sliding 2-6% scale, Article 1609 nonies G CGI. Confirmed directly against the primary Légifrance text of Article 1609 nonies G and BOFiP (BOI-RFPI-TPVIE-20-20180824).
6. Form 2048-IMM, one-month filing deadline for a UK property sale, Box 3VZ as the year-end RFR-recording fallback. Confirmed directly against this project's own IG-6_Capital_Gains.json guidance file, which states this verbatim: "Form 2048-IMM must technically be filed and tax paid within one month of completion. If this was not done at the time of sale, Box 3VZ still serves as the year-end declaration but you may face late payment interest."
7. French property sales: notaire handles the full declaration/payment at completion, no separate filing by the seller. Standard, well-established French property transaction practice — consistent with how this same point is described in the primary-residence-sale-tax-free-france.md article published in this same session.
8. Accredited tax representative required for non-EU/EEA-domiciled non-residents selling French property over €150,000 (per seller), with exemptions for long ownership (broadly 30 years) and former primary residence sales. Confirmed directly against BOFiP BOI-RFPI-PVINR-30-20-20201021, including the specific detail that a married/PACS'd couple selling jointly is assessed against the combined price as one seller.
9. UK residents fall into the "outside the EU/EEA" category for this rule since Brexit. This is a straightforward factual consequence of the UK's departure from the EU/EEA (confirmed as general knowledge, not a source-specific tax claim) — the BOFiP source's EU/EEA carve-out language does not name the UK, but the UK's post-Brexit status outside the EU/EEA is well-established and uncontested.

Unverifiable — Needs Manual Check ⚠️

None. Every claim in this article traces to either a primary source (impots.gouv.fr, BOFiP, Légifrance) or this project's own IG-6 guidance file.

Conflicts — Must Fix Before Publishing ❌

None found in this article. Note: this research surfaced and corrected a genuine conflict in a DIFFERENT, previously-published article (primary-residence-sale-tax-free-france.md incorrectly used 18.6% for the general property-tax-rate context paragraph) — that correction has been applied in the same session, see that article's own updated Sources/body.

Content/style pass (6 August 2026)

User requested five changes: (1) cut a filler-phrase sentence ("It's worth being precise about...") per the standing Rule 9 ban; (2) add a worked €200,000 holding-period-allowance table; (3) call out the €50,000 surtax threshold explicitly as the definition of "large gain," with the per-seller joint-sale detail; (4) add where to actually find an accredited tax representative; (5) remove two Common Mistakes items (18.6%/17.2% confusion, allowance-timing) as not genuinely actionable reader mistakes given the notaire handles the calculation.

New claims researched and confirmed:

• €200,000 worked-example table: recalculated by hand against the confirmed allowance schedule (claim #3/#4 above) — caught and fixed two arithmetic errors in the first draft (year-22 and year-25 social-charges figures) before publishing. Verified: 5/10/15/20/22/25/30-year rows all recompute correctly against the 6%/1.65%/9% schedule.
• €50,000 surtax threshold assessed per seller, with the joint-sale example (€90,000 total gain split €45,000/€45,000, under threshold): confirmed directly against BOFiP BOI-RFPI-TPVIE-20-20180824, which gives materially the same worked example (M. et Mme X, €90,000 joint gain, €45,000 each, below the €50,000 threshold).
• Who can act as an accredited tax representative and where the list lives: confirmed directly against impots.gouv.fr's dedicated FAQ page ("Je vends un bien immobilier en France où je suis non résident...") — bank/credit institution, the buyer if French tax-resident, another French tax-resident individual (notaires/lawyers excluded), or a permanently accredited organisation, with the list published on BOFiP.

Deductible costs section added (6 August 2026, second follow-up)

User flagged that the article never actually explained what counts as a deductible cost when calculating the gain, despite the opening paragraph mentioning "after eligible costs" in passing. Added a new section, "What You Can Actually Deduct Before Any of This Applies," covering:

• Acquisition-side additions to cost basis: notaire fees/agency commission/registration duties (actual cost or 7.5% flat rate), and renovation/improvement work (actual cost, or 15% flat rate if owned 5+ years — under 5 years, actual costs only). Confirmed via multiple corroborating French tax-advisory sources during research, converging on the same 7.5%/15%/5-year figures, including a worked example matching this article's own €200,000 framing.
• Sale-side deductions from sale price: agency fees, mandatory diagnostic reports, mortgage-release costs — confirmed directly against a primary source, BOFiP BOI-RFPI-PVI-20-10-10-20160302, which explicitly states these require documented proof (no flat-rate option, unlike the acquisition side).
• Deliberately hedged: whether the two flat rates (7.5% acquisition + 15% travaux) can be combined with actual invoiced costs for a partial mix, versus being strictly either/or per category. Sources found were clear that 7.5% and 15% combine with EACH OTHER, but didn't directly address mixing flat-rate treatment for one category with actual costs for the other in the same transaction. Article does not assert either way on this narrower point — states the two flat rates combine, doesn't claim anything about mixing methods within a category.

New FAQ entry added. Common Mistakes list gains a new #1 item (forgetting deductible costs entirely). Key takeaways, What to Do Now, and Sources line all updated to reflect the new section.

Recommended Next Step

[x] No conflicts to fix in this article [x] No manual verification outstanding [x] Companion article's rate error corrected in the same session [x] New claims (surtax threshold framing, representative eligibility/list location, deductible costs) confirmed against primary/official sources or multiple corroborating secondary sources [x] Worked-example table arithmetic independently verified and two errors caught before publishing [ ] If this article gets meaningful traffic, worth a follow-up check on whether flat-rate and actual-cost methods can be mixed across the two cost categories (acquisition vs travaux) in the same sale — not directly confirmed either way in this session's research [x] Run Skill 2 (structure and links)