Wealth and one-off disposals sit outside the ordinary income tax return and follow their own rules. French real-estate wealth tax (IFI), gains on property sales (plus-values immobilières) and gains on securities each have specific thresholds, allowances and forms — and mistakes here are expensive. Because these cases vary so much, this service starts with a review rather than a fixed price.

You describe the assets or the transaction in English and upload the supporting documents. Sacha Juglet and the ORAVIA team assess the issue, tell you what actually applies, and provide a quote before any mission begins. The platform gives no automated valuation or tax advice — every case is looked at by a qualified accountant.

IFI: French real-estate wealth tax

Households whose taxable real-estate assets exceed €1.3 million on 1 January are subject to IFI, declared with the income tax return on form 2042-IFI. What counts is net real-estate wealth — property value minus deductible debts such as an outstanding mortgage — and certain business assets may be excluded. Valuation is where most of the work, and most of the risk, sits.

  • Threshold of €1.3M in taxable real estate on 1 January
  • Declared on form 2042-IFI with the income return
  • Deductible debts reduce the taxable base
  • Valuation and exclusions require careful review

Property capital gains (plus-values immobilières)

When you sell French property that isn't your main home, the gain is generally taxed, and the notaire usually withholds the tax at the sale. The taxable gain is reduced by allowances that grow with how long you held the property, leading to full exemption after a long holding period, and the sale of your résidence principale is normally exempt altogether. Getting the acquisition cost, eligible works and holding period right directly changes the tax due.

  • Main-residence sales normally exempt
  • Allowances increase with the holding period
  • Tax generally withheld by the notaire
  • Acquisition cost and eligible works reduce the gain

Securities gains and mixed situations

Gains on shares and other securities are reported with the return (often on form 2074) and taxed under the flat tax or, on election, the progressive scale. Many real cases mix several of these — a property sale in the same year as an IFI liability, for example — which is exactly why we scope first and quote before acting.

  • Securities gains under the flat tax or progressive scale
  • Reported via form 2074 / 2042
  • Multiple events often interact in one year
  • Scope and quote before any mission