France Taxes: Difference between revisions
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(Created page with "Category:Expat_France = House Sale = * Treaty: https://www.irs.gov/pub/irs-trty/france.pdf == Article 6 == <pre> ARTICLE 6 Income From Real Property 1. Income from real property (including income from agriculture or forestry) situated in a Contracting State may be taxed in that State. </pre>") |
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1. Income from real property (including income from agriculture or forestry) situated in a | 1. Income from real property (including income from agriculture or forestry) situated in a | ||
Contracting State may be taxed in that State. | Contracting State may be taxed in that State. | ||
</pre> | |||
== Article 13 == | |||
<pre> | |||
ARTICLE 13 | |||
Capital Gains | |||
1. Gains from the alienation of real property situated in a Contracting State may be taxed in | |||
that State. | |||
2. For purposes of paragraph 1, the term "real property situated in a Contracting State" | |||
means: | |||
(a) where the United States is the Contracting State, real property referred to in | |||
Article 6 (Real Property) that is situated in the United States, a United States real property | |||
interest (as defined in section 897 of the Internal Revenue Code, as it say be amended | |||
from time to time without changing the general principle thereof), and an interest in a | |||
partnership, trust, or estate, to the extent attributable to real property situated in the | |||
United States; and | |||
</pre> | </pre> | ||
Revision as of 21:35, 13 October 2025
House Sale
Article 6
ARTICLE 6 Income From Real Property 1. Income from real property (including income from agriculture or forestry) situated in a Contracting State may be taxed in that State.
Article 13
ARTICLE 13 Capital Gains 1. Gains from the alienation of real property situated in a Contracting State may be taxed in that State. 2. For purposes of paragraph 1, the term "real property situated in a Contracting State" means: (a) where the United States is the Contracting State, real property referred to in Article 6 (Real Property) that is situated in the United States, a United States real property interest (as defined in section 897 of the Internal Revenue Code, as it say be amended from time to time without changing the general principle thereof), and an interest in a partnership, trust, or estate, to the extent attributable to real property situated in the United States; and