Legal - Assignment - Exemptions
French non-residents have the same exemptions as French residents :
- Exemption due to expropriation performed following a public utility declaration, on condition that there is complete re-investment of the compensation;
- Exemption for consolidation of real property and assimilated operations;
- Exemption for all transfer where the price is less than or equal to 15,000 euros;
- Les immeubles dont le prix de cession est inférieur ou égal à 15 000 € ;
- Exemption if the term of holding of the asset is greater than 15 years (due to application of the 10 % reduction).