Article 964 of the French General Tax Code
November 7, 2023
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,300,000: 1° Individuals whose tax domicile is in France, in respect of their assets mentioned in the same article 965 located in France or outside France. However, the individuals mentioned in the first paragraph of this…
