Thank you Sunday driver. I see why I had a confused inderstanding. The tax payong for 2 years is applicable but only if a no French Citizen is living outside of France. Not appliocable to resodent of France in primary dwelling. For anyone else... interested in the item here is an extract...... "The exemption for a primary residence would be retained, with no requirement on length of occupancy. In order to qualify for this exemption, the building must serve as the seller’s residence on the day of the transfer. For non-residents, French citizens residing outside the country would continue to receive an exemption on their residence in France. This benefit would also be extended to EU nationals. It would apply to the initial sale (after 1 January 2004) of an EU national’s residence in France, and would be reserved for non-resident sellers who paid taxes in France for two consecutive years at some point in the past. Don’t forget that assets for which the selling price was less than or equal to €15,000 do not qualify for the exemption". Although having said that I do think a few hundred euros on a tax lawyer will be well spent considering what is at stake. Regards K