IMPACT ON GAINS ON THE SALE OF REAL ESTATE
German-French tax convention of 21.07.1959
Amendment signed on 31.03.2015
The German-French tax convention has been recently modified through an amendment, which was signed on 31st March 2015 and came into effect on 1st of January 2016.
That amendment had an impact on the taxation of gains on sale of shares in companies whose main activity is real estate (I), on the taxation of gains on sales of real estate (II) and on new rules to avoid double taxation of french residents (III).