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Before you or your friends get too excited, note that 'occupying your (French) property as your main and principal residence' is a matter that has to be provied to the satisfaction of the French tax authorities, usually through a history of completing French tax returns during the period of residence.

'Second homes' are subject to capital gains tax, with some abatements (reductions) after five years of ownership. Note that these rules are applicable only until 01 February 2012 when the rules change and the reliefs are considerably less generous. 

Note also that in areas where there are a majority of second homes (where I live and am also selling, 80% of the housing stock constitutes second homes!) we are anticipating a rush of sellers trying to beat the February deadline and a surplus of properties for sale. It's never a good moment.....

P-D de R.

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Hello PD, I wonder if you would be kind enough to refer me to some info on how the new capital gains arrangements will affect sales, I know (I think) that inflation will be considered but does the 6-15 year sliding scale still apply on second homes?
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