{"id":2124450,"date":"2026-09-18T22:14:38","date_gmt":"2026-09-18T20:14:38","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/18\/british-selling-french-second-home-capital-gains-2048-challenge-brexit\/"},"modified":"2026-09-18T22:17:28","modified_gmt":"2026-09-18T20:17:28","slug":"british-selling-french-second-home-capital-gains-2048-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/18\/british-selling-french-second-home-capital-gains-2048-challenge-brexit\/","title":{"rendered":"Selling Your French Second Home from Britain After Brexit: Capital Gains Tax, Social Charges and How to Challenge the Bill"},"content":{"rendered":"

You live in Britain, you own a holiday home in France, and you are thinking of selling. Since Brexit, two questions worry every British seller: how much French tax will be taken at the notaire’s office on completion day, and whether the bill can be reduced or challenged afterwards. The answers are precise, and they are mostly favourable, provided you understand the machinery before you sign. France taxes the sale in France first. The United Kingdom taxes you again as a British resident, then gives relief for the French tax. Your holding period wipes out the income-tax slice after twenty-two years and the social-charges slice after thirty. If you are affiliated to the British social security system, you escape the heaviest French social charges altogether and pay only a 7.5% solidarity levy. And since Brexit, one formality has become compulsory for British sellers that French and European Union sellers escape: the appointment of a tax representative, the repr\u00e9sentant fiscal<\/em>, unless the sale price is modest. This guide works through the calculation, the charges, the paperwork and the remedies, with the exact legal texts and the court decisions that settled the difficult points. It focuses on the social-charges question and the sale formalities; for the general computation of the levy and the surtax, see our companion guide Selling Your French House as a British Owner After Brexit<\/a>.<\/p>\n

I. How much French capital gains tax will you pay on your French second home<\/h2>\n

A. How the 19% levy is worked out: sale price, deductible costs and years of ownership<\/h3>\n

The starting point is that France keeps the right to tax the sale. Article 14 of the France-United Kingdom double taxation convention of 19 June 2008, published in France by the France-United Kingdom tax convention presented in the French tax administration doctrine<\/a> (convention of 19 June 2008, published in France by D\u00e9cret n\u00b0 2010-20 of 7 January 2010), provides that gains from selling immovable property situated in a Contracting State may be taxed there. Your Dordogne cottage or Nice flat is immovable property situated in France, so France may tax the gain, and the United Kingdom must then relieve the double taxation through a foreign tax credit under Article 24 of the same convention. The British government publishes the full convention text<\/a>, and HM Revenue and Customs confirms on its selling overseas property page<\/a>: that UK residents pay Capital Gains Tax when they dispose of overseas property, may also have to pay tax where the gain arose, and may claim relief if taxed twice.<\/p>\n

On the French side, the charging provision for sellers who are not French tax residents is article 244 bis A of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>, which states: “Sous r\u00e9serve des conventions internationales, les plus-values, telles que d\u00e9finies aux e bis et e ter du I de l’article 164 B , r\u00e9alis\u00e9es par les personnes et organismes mentionn\u00e9s au 2 du I lors de la cession des biens ou droits mentionn\u00e9s au 3 sont soumises \u00e0 un pr\u00e9l\u00e8vement selon les taux fix\u00e9s au III bis.” The persons caught include “Les personnes physiques qui ne sont pas fiscalement domicili\u00e9es en France au sens de l’article 4 B”. Your domicile for tax purposes is tested under article 4 B of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>: “Sont consid\u00e9r\u00e9es comme ayant leur domicile fiscal en France au sens de l’article 4 A : a. Les personnes qui ont en France leur foyer ou le lieu de leur s\u00e9jour principal ; b. Celles qui exercent en France une activit\u00e9 professionnelle, salari\u00e9e ou non, \u00e0 moins qu’elles ne justifient que cette activit\u00e9 y est exerc\u00e9e \u00e0 titre accessoire”. If your home, family life and work are in Britain, you are not domiciled in France for tax purposes, and the sale of your French house falls squarely into the levy.<\/p>\n

The rate is the good news. Paragraph III bis of article 244 bis A of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> provides: “Toutefois, les personnes physiques, les associ\u00e9s personnes physiques de soci\u00e9t\u00e9s, groupements ou organismes dont les b\u00e9n\u00e9fices sont impos\u00e9s au nom des associ\u00e9s et les porteurs de parts, personnes physiques, de fonds de placement immobilier mentionn\u00e9s \u00e0 l’article 239 nonies sont soumis au pr\u00e9l\u00e8vement au taux de 19 %.” A British individual seller therefore pays 19% on the taxable gain, exactly like a French resident.<\/p>\n

That equal treatment was not always granted to sellers outside the European Union: the standard rate of the levy used to follow the corporation-tax rate of 33.33%, and only European sellers paid 19%. The Conseil d’\u00c9tat closed that dispute in a decision that every non-resident seller should know, CE, 9th chamber, 23 June 2022, n\u00b0 445785<\/a>. A Swiss national living in Monaco had sold property in Nice in 2012 and been charged at 33.33%. The court held that the higher rate was “constitutif d’une restriction \u00e0 la libre circulation des capitaux entre les Etats membres de l’Union europ\u00e9enne et les Etats tiers, prohib\u00e9e par l’article 63 du trait\u00e9 sur le fonctionnement de l’Union europ\u00e9enne”, and that European Union law “faisait seulement obstacle \u00e0 un pr\u00e9l\u00e8vement exc\u00e9dant le taux de 19 % applicable, en vertu des dispositions de l’article 200 B du code g\u00e9n\u00e9ral des imp\u00f4ts, aux plus-values de m\u00eame nature r\u00e9alis\u00e9es par les r\u00e9sidents”. The claim for a full discharge was rejected, but the overcharge above 19% had to be repaid. For a British seller today, the statute itself grants the 19% rate, so the battle that the Swiss seller had to fight in court is already won in the text.<\/p>\n

The taxable gain itself is the sale price minus the purchase price, with certain acquisition costs and evidenced improvement works added to the purchase price, computed under the same rules as for residents in articles 150 U to 150 VH of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>, whose opening article states: “Sous r\u00e9serve des dispositions propres aux b\u00e9n\u00e9fices industriels et commerciaux, aux b\u00e9n\u00e9fices agricoles et aux b\u00e9n\u00e9fices non commerciaux, les plus-values r\u00e9alis\u00e9es par les personnes physiques ou les soci\u00e9t\u00e9s ou groupements qui rel\u00e8vent des articles 8 \u00e0 8 ter , lors de la cession \u00e0 titre on\u00e9reux de biens immobiliers b\u00e2tis ou non b\u00e2tis ou de droits relatifs \u00e0 ces biens, sont passibles de l’imp\u00f4t sur le revenu dans les conditions pr\u00e9vues aux articles 150 V \u00e0 150 VH”. Keep every invoice for structural works, every notaire’s bill and every estate-agent fee receipt: your notaire reconstructs the base from these documents, and a missing file directly increases the taxable figure.<\/p>\n

Then comes the holding-period relief, which is often the largest saving in the whole computation. Article 150 VC of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> provides: “I. – La plus-value brute r\u00e9alis\u00e9e sur les biens ou droits mentionn\u00e9s aux articles 150 U , 150 UB et 150 UC est r\u00e9duite d’un abattement fix\u00e9 \u00e0 : – 6 % pour chaque ann\u00e9e de d\u00e9tention au-del\u00e0 de la cinqui\u00e8me ; – 4 % au titre de la vingt-deuxi\u00e8me ann\u00e9e de d\u00e9tention.” In plain terms, from the sixth year of ownership you deduct 6% per year, plus 4% for the twenty-second year, so that after twenty-two years of ownership the income-tax slice is extinguished entirely. The tax administration’s published doctrine, BOI-RFPI-PVI-20-20, confirms that full income-tax exemption is reached after twenty-two years of ownership. A cottage bought in 2008 and sold in 2026 has been held eighteen years: thirteen years beyond the fifth, giving 78% relief, so only 22% of the gross gain remains taxable at 19%.<\/p>\n

One more layer applies to large gains. Article 1609 nonies G of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> creates a surtax that expressly covers non-residents: “Il est institu\u00e9 une taxe sur les plus-values r\u00e9alis\u00e9es dans les conditions pr\u00e9vues aux articles 150 U et 150 UB \u00e0 150 UD par les personnes physiques ou les soci\u00e9t\u00e9s ou groupements qui rel\u00e8vent des articles 8 \u00e0 8 ter et dans celles pr\u00e9vues \u00e0 l’article 244 bis A par les contribuables non domicili\u00e9s fiscalement en France assujettis \u00e0 l’imp\u00f4t sur le revenu.” British non-resident sellers are therefore inside the surtax, since “La taxe est due \u00e0 raison des plus-values imposables d’un montant sup\u00e9rieur \u00e0 50 000 \u20ac, selon le bar\u00e8me suivant appliqu\u00e9 au montant total de la plus-value imposable”, running from 2% between 50,001 and 60,000 euros up to “Sup\u00e9rieur \u00e0 260 000 : 6 % PV”. The base is the gain after holding relief, so the relief shrinks the surtax too, and gains of 50,000 euros or less escape it completely.<\/p>\n

A worked example makes the mechanics concrete. Suppose you bought a house near Bergerac in 2008 for 200,000 euros, spent 20,000 euros on evidenced structural works, and sell in 2026 for 520,000 euros. The gross gain is 300,000 euros. Eighteen years of ownership gives 78% income-tax relief, leaving a taxable base of 66,000 euros. The 19% levy is 12,540 euros. The surtax applies because 66,000 exceeds 50,000: the 60,001 to 100,000 band charges 2%, which is 1,320 euros. The income-tax slices total 13,860 euros before social charges, which are computed on a different scale explained below.<\/p>\n

B. Which social charges a British seller really pays: the full 17.2% or only 7.5%<\/h3>\n

Social charges are where British sellers either lose or save the largest sum, and the answer turns entirely on where you are affiliated for social security. French law first casts the net very wide. Article L. 136-7 of the Code de la s\u00e9curit\u00e9 sociale<\/a> provides: “I bis.-Sont \u00e9galement soumises \u00e0 la contribution les plus-values impos\u00e9es au pr\u00e9l\u00e8vement mentionn\u00e9 \u00e0 l’article 244 bis A du code g\u00e9n\u00e9ral des imp\u00f4ts lorsqu’elles sont r\u00e9alis\u00e9es, directement ou indirectement, par des personnes physiques.” Your gain as a British individual is therefore in principle subject to French social charges on top of the 19% levy. The full package at the general rate is 17.2%, as the tax administration’s own worked examples apply: a taxable social base multiplied by 17.2%.<\/p>\n

But Article L. 136-7 of the Code de la s\u00e9curit\u00e9 sociale<\/a> immediately carves out people who belong to another country’s social security system: “I ter.-Par d\u00e9rogation aux I et I bis, ne sont pas redevables de la contribution les personnes qui, par application des dispositions du r\u00e8glement (CE) n\u00b0 883\/2004 du Parlement europ\u00e9en et du Conseil du 29 avril 2004 sur la coordination des syst\u00e8mes de s\u00e9curit\u00e9 sociale, rel\u00e8vent en mati\u00e8re d’assurance maladie d’une l\u00e9gislation soumise \u00e0 ces dispositions et qui ne sont pas \u00e0 la charge d’un r\u00e9gime obligatoire de s\u00e9curit\u00e9 sociale fran\u00e7ais.” This is the statutory expression of the single-legislation principle: you pay social charges in one country only. The Cour de cassation restated it forcefully in Cass., 2nd civil chamber, 25 September 2025, n\u00b0 22-24.634<\/a>: the European coordination regulations “consacrent le principe d’unicit\u00e9 de la l\u00e9gislation de s\u00e9curit\u00e9 sociale, selon lequel la personne \u00e0 laquelle les r\u00e8glements s’appliquent n’est soumise qu’\u00e0 la l\u00e9gislation d’un seul \u00c9tat membre, en sorte que celle-ci, affili\u00e9e \u00e0 un r\u00e9gime de s\u00e9curit\u00e9 sociale d’un \u00c9tat membre, ne doit pas contribuer au r\u00e9gime de s\u00e9curit\u00e9 sociale d’un autre \u00c9tat membre”.<\/p>\n

The court rejected the appeal and even refused to refer a question to the Court of Justice, there being no reasonable doubt. A British seller affiliated to the British system and not covered by a compulsory French scheme is therefore outside the French social-security charges by the same logic.<\/p>\n

Brexit could have destroyed that protection, because the coordination regulation no longer covers the United Kingdom as a Member State. The French tax administration expressly saved it. Its doctrine BOI-RFPI-PVINR-20-20 states, by reference to the withdrawal agreements of 12 November 2019 and 30 December 2020, that from 1 January 2021 property gains are exonerated from CSG and CRDS for sellers who are affiliated to the British social security system, are nationals or legal residents of France, the United Kingdom or another EU Member State, and are not covered by a compulsory French scheme. Three cumulative conditions, all easy to evidence: British social security affiliation, British, French or European Union nationality or legal residence, and no compulsory French cover. If you are retired to the Dordogne under an S1 certificate of coverage from the United Kingdom, or working in London and paying National Insurance while keeping a holiday home in Brittany, you meet them.<\/p>\n

What remains payable in that case is only the solidarity levy. The doctrine continues that these gains remain subject only to the 7.5% solidarity levy provided for in article 235 ter of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>, which confirms: “III.-Le taux des pr\u00e9l\u00e8vements de solidarit\u00e9 mentionn\u00e9s au I est fix\u00e9 \u00e0 7,5 %.” The reason only this levy survives is that it is allocated to the State budget rather than to the financing of social security. The difference between 17.2% and 7.5% is enormous. Returning to the Bergerac example, with eighteen years of ownership the social-charges relief runs at 1.65% per year from the sixth to the twenty-first year and 1.60% for the twenty-second year: thirteen years at 1.65% gives 21.45% relief, so 78.55% of the 300,000 euro gain stays taxable, which is 235,650 euros. At 7.5% the solidarity levy is 17,674 euros; at the full 17.2% it would be 40,532 euros. Proving British affiliation is worth nearly 23,000 euros on this sale alone. The administration’s doctrine states the general schedule plainly: 1.65% per year from the sixth to the twenty-first year of ownership, 1.60% for the twenty-second year and 9% per year beyond, so that full exemption from social charges is reached after thirty years. Hold the house thirty years and the social slice disappears whatever your affiliation; sell earlier and your S1 or National Insurance record decides whether you pay 7.5% or the full rate.<\/p>\n

Practical warning: the exemption is not automatic at the notaire’s desk. You must produce the evidence \u2014 S1 certificate, recent National Insurance or HMRC coverage letter, proof of nationality or legal residence \u2014 and the levy computation on form 2048-IMM must apply the correct 7.5% line instead of 17.2%. Sellers who arrive without these papers are routinely charged the full rate and left to claim a refund, which is a slower and more uncertain path than getting the computation right before completion.<\/p>\n

II. What the sale requires and how to challenge an excessive bill<\/h2>\n

A. Do you need a repr\u00e9sentant fiscal and what happens with form 2048-IMM<\/h3>\n

Since Brexit, British-resident sellers face a formality that European Union sellers escape: the accredited tax representative. Article 244 bis A, paragraph IV, of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> states: “L’imp\u00f4t d\u00fb en application du pr\u00e9sent article est acquitt\u00e9 lors de l’enregistrement de l’acte ou, \u00e0 d\u00e9faut d’enregistrement, dans le mois suivant la cession, sous la responsabilit\u00e9 d’un repr\u00e9sentant \u00e9tabli en France, accr\u00e9dit\u00e9 par l’administration fiscale.” The representative must satisfy strict conditions of fiscal probity, compliance and guarantees, and “Le non-respect de l’une de ces conditions entra\u00eene le retrait de l’accr\u00e9ditation”. The same article then lifts the obligation for some sellers: “L’obligation de d\u00e9signer un repr\u00e9sentant fiscal ne s’applique pas lorsque le c\u00e9dant est domicili\u00e9, \u00e9tabli ou constitu\u00e9 dans un Etat membre de l’Union europ\u00e9enne ou dans un autre Etat partie \u00e0 l’accord sur l’Espace \u00e9conomique europ\u00e9en”. The United Kingdom is neither, so a seller living in Britain must appoint a repr\u00e9sentant fiscal accredited by the French tax administration. Your notaire or solicitor cannot play that role: the administration’s doctrine recalls that neither a notaire nor an avocat may act as repr\u00e9sentant fiscal within the meaning of article 244 bis A. Specialist accredited firms exist in Paris, Nice and other cities, and their fee, typically a few hundred to a few thousand euros depending on the price, is simply part of the cost of selling from a third country.<\/p>\n

There is one automatic escape that helps many ordinary sales. Without any prior application, an automatic exemption applies where the sale price is 150,000 euros or less. If your studio in Nice or your cottage in the Creuse sells for 150,000 euros or less, no representative is needed and the notaire handles the filing directly. Above that threshold, appoint the representative early: the accreditation and the computation take weeks, and completion cannot proceed cleanly while the tax lines are still disputed.<\/p>\n

The declaration itself is form 2048-IMM, the capital-gains return for property, which the representative or the notaire files and pays at registration of the deed or, failing registration, within the month following the sale. The levy computed there is lib\u00e9ratoire, meaning it settles the French income-tax on the gain: paragraph V of article 244 bis A of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> provides that “Le pr\u00e9l\u00e8vement mentionn\u00e9 au I est lib\u00e9ratoire de l’imp\u00f4t sur le revenu d\u00fb en raison des sommes qui ont support\u00e9 celui-ci.” You do not then declare the gain again on a French income-tax return. Keep the filed 2048-IMM, the completion statement and every supporting invoice for at least the full challenge and reassessment period: if the administration later questions the base, these papers are your defence, and if you must challenge an overcharge, they are your evidence.<\/p>\n

One relief deserves attention before completion, because it is lost forever if missed: the former main home. If the house you are selling was your main home in France when you moved your tax domicile out of France, article 244 bis A of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> exempts the sale outright: “Le premier alin\u00e9a du pr\u00e9sent 1 n’est pas applicable \u00e0 la cession de l’immeuble qui constituait la r\u00e9sidence principale en France du c\u00e9dant \u00e0 la date du transfert de son domicile fiscal hors de France dans un Etat membre de l’Union europ\u00e9enne ou dans un Etat ou territoire ayant conclu avec la France une convention d’assistance administrative en vue de lutter contre la fraude et l’\u00e9vasion fiscales ainsi qu’une convention d’assistance mutuelle en mati\u00e8re de recouvrement”. The exemption is conditional: “la cession soit r\u00e9alis\u00e9e au plus tard le 31 d\u00e9cembre de l’ann\u00e9e suivant celle du transfert par le c\u00e9dant de son domicile fiscal hors de France et que l’immeuble n’ait pas \u00e9t\u00e9 mis \u00e0 la disposition de tiers, \u00e0 titre gratuit ou on\u00e9reux, entre ce transfert et la cession.” Sell by 31 December of the year after you left, do not let or lend the house in between, and the gain is fully exempt. The provision adds that “Un contribuable ne peut b\u00e9n\u00e9ficier de l’exon\u00e9ration pr\u00e9vue \u00e0 l’avant-dernier alin\u00e9a du pr\u00e9sent 1 s’il a d\u00e9j\u00e0 b\u00e9n\u00e9fici\u00e9 de l’exon\u00e9ration au titre de la cession d’un logement pr\u00e9vue au 2\u00b0 du II de l’article 150 U”: it is a once-only favour. British sellers who left France for the United Kingdom should have each condition verified against the current assistance network before relying on it, but where the conditions are met, this single paragraph wipes out the whole levy.<\/p>\n

Finally, remember the second half of the story in Britain. Because the gain remains chargeable in the United Kingdom, you must report the disposal to HMRC and compute British Capital Gains Tax on it, then claim credit for the French levy and the French solidarity charge under Article 24 of the convention, which allows French tax paid in accordance with the convention on French-source profits, income or chargeable gains as a credit against the United Kingdom tax computed on the same gains. The credit cannot exceed the British tax on the same gain, so where French tax is higher you bear the French level, and where British tax is higher you pay HMRC the difference. Keep the French 2048-IMM and the proof of payment: HMRC will ask for them before granting relief.<\/p>\n

B. How to challenge an excessive bill: complaints, time limits and cases that won<\/h3>\n

Overcharges happen: the full 17.2% applied although you proved British affiliation, the holding relief miscounted by a year, deductible works rejected, the surtax computed on the wrong base, or a representative’s error carried into the deed. French law gives you a structured ladder, and the first rung is a written complaint to the tax administration, the r\u00e9clamation<\/em>. The time limit is set by article R* 196-1 of the Livre des proc\u00e9dures fiscales<\/a>: “Pour \u00eatre recevables, les r\u00e9clamations relatives aux imp\u00f4ts autres que les imp\u00f4ts directs locaux et les taxes annexes \u00e0 ces imp\u00f4ts, doivent \u00eatre pr\u00e9sent\u00e9es \u00e0 l’administration au plus tard le 31 d\u00e9cembre de la deuxi\u00e8me ann\u00e9e suivant celle, selon le cas : a) De la mise en recouvrement du r\u00f4le ou de la notification d’un avis de mise en recouvrement ; b) Du versement de l’imp\u00f4t contest\u00e9 lorsque cet imp\u00f4t n’a pas donn\u00e9 lieu \u00e0 l’\u00e9tablissement d’un r\u00f4le ou \u00e0 la notification d’un avis de mise en recouvrement”. Because the levy is paid at completion without any assessment notice, your deadline is 31 December of the second year after payment: for a sale completed in March 2026, complain by 31 December 2028. A complaint sent after that date is inadmissible whatever its merits, so diary the date on the day you complete.<\/p>\n

The complaint must quantify everything. State the correct purchase price with the invoices, the correct holding period with the acquisition deed, the correct relief percentages, the correct social-charges status with the S1 or affiliation proof, and the exact recomputation down to the euro. Attach the 2048-IMM, the completion statement, the representative’s computation and every exhibit. The administration has six months to answer; silence for six months counts as an implied rejection, which opens the door to the tribunal administratif within two further months. Frame the complaint from the start as a document a judge could read: exhibits numbered, figures reconciled, legal bases cited article by article.<\/p>\n

The case law shows which arguments succeed. The strongest recent authority for third-country sellers is the Conseil d’\u00c9tat decision of 23 June 2022 already cited, n\u00b0 445785<\/a>, which lays down the method the administration and the judge must follow: The court requires the judge to compare the tax burden of the non-resident with that of a French resident in a comparable situation: “Lorsqu’il appara\u00eet que le contribuable non-r\u00e9sident a \u00e9t\u00e9 effectivement trait\u00e9 de mani\u00e8re d\u00e9favorable, il appartient \u00e0 l’administration fiscale et, le cas \u00e9ch\u00e9ant, au juge de l’imp\u00f4t, de d\u00e9grever l’imposition en litige dans la mesure n\u00e9cessaire au r\u00e9tablissement d’une \u00e9quivalence de traitement.” If your bill as a British seller exceeds what a French resident would have paid on the identical gain, the excess must be discharged to restore equal treatment. Since the statute now charges individuals 19% regardless of residence, the remaining battleground is usually the social charges: a British-affiliated seller charged 17.2% instead of 7.5% is treated less favourably than the rules allow, and the 9.7-point difference is recoverable on this reasoning combined with the coordination regulations.<\/p>\n

The second winning line is the single-legislation principle itself. The Cour de cassation’s September 2025 decision, n\u00b0 22-24.634<\/a>, confirms that a person affiliated to one State’s social security system “ne doit pas contribuer au r\u00e9gime de s\u00e9curit\u00e9 sociale d’un autre \u00c9tat membre”, and the French doctrine extends equivalent CSG and CRDS exemption to British-affiliated sellers since 1 January 2021. A 17.2% charge levied on a seller holding a valid S1 or British coverage record contradicts both the statute’s I ter exemption and the published doctrine, and the administration regularly concedes such files once the affiliation proof is complete. If it does not, the tribunal administratif judges the dispute as a tax case with full powers of discharge, and the published doctrine is opposable to the administration: it cannot charge you contrary to its own published interpretation.<\/p>\n

Two further points complete the picture. First, the surtax above 50,000 euros is often miscalculated because it applies to the gain after holding relief, not the gross gain, and its bands contain smoothing mechanisms at each threshold (“2 % PV-(60 000-PV) \u00d7 1\/20” and similar formulas): recompute it from the relieved base before paying or complaining. Second, where the sale was handled by a representative, check that the representative claimed your British affiliation and your exact holding period; representatives work from the papers you give them, and a missing S1 at completion becomes a full-rate charge that you must then recover by complaint. Interest on late payment runs while you dispute, so pay first where recovery is uncertain and challenge afterwards rather than withholding the levy: the complaint procedure refunds overpaid tax with late-payment interest in your favour when you win.<\/p>\n

Conclusion<\/h2>\n

Selling a French second home from Britain after Brexit follows a clear order. France taxes the gain first under article 244 bis A at 19% for individuals, with holding relief extinguishing the income slice after twenty-two years and softening the social slice until thirty. British social security affiliation cuts the social charges from 17.2% to the 7.5% solidarity levy under the Brexit doctrine in force since 1 January 2021. The United Kingdom then taxes the same gain and credits the French tax under Article 24 of the convention. Since Brexit you must appoint an accredited repr\u00e9sentant fiscal unless the price is 150,000 euros or less, file form 2048-IMM at completion, and keep every paper. If the bill is wrong, complain in writing by 31 December of the second year after payment, invoking equal treatment as settled by the Conseil d’\u00c9tat in 2022 and the single-legislation principle confirmed by the Cour de cassation in 2025. Prepared this way, the sale is a computation, not a gamble.<\/p>\n

Need a quick opinion on your case<\/h2>\n

If you are selling a French property from the United Kingdom and want the calculation checked before completion, or a bill challenged afterwards, our office offers a telephone consultation within 48 hours with an avocat of the firm. Call 06 46 60 58 22<\/a> (+33 6 46 60 58 22 from abroad) or write via our contact page<\/a>. Bring your acquisition deed, your completion statement, your form 2048-IMM and your proof of British social security affiliation: with those four documents, the correct French tax can usually be established in a single call.<\/p>\n","protected":false},"excerpt":{"rendered":"

British seller in France after Brexit: 19% capital gains levy, 7.5% solidarity charge with UK affiliation, representant fiscal, form 2048-IMM and how to challenge the bill.<\/p>\n","protected":false},"author":251031309,"featured_media":16576,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80312,80314],"tags":[],"class_list":["post-2124450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nSelling Your French Second Home from Britain After Brexit: Capital Gains Tax, Social Charges and How to Challenge the Bill - 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