Your sale value is worth less than 5.000€
Your sale value is worth less than 5.000€ This limit is calculated sale by sale and not globally
Your sale value is worth more than 5.000€
The realised gain is taxable up to 19% as a realised gain on tangible personal property, and also up to 15.5% paid for social insurance
A deduction of 5% per year of owernship is possible.
It is the taxpayer’s duty to fill the declaration and send the payment (tax document n° 2048-M-SD). It must be linked to his tax pre-values within a month after the sale.