CSG exemption for Europeans non-resident
2 January 2019
Tax changes : from 1 January 2019, the social security contributions
on real estate gains are reduced from 17.20% to 7.50% for non-residents
(European Economic Area and Switzerland) if they are affiliated to a social
security scheme in their country of residence.
The capital gains tax rate remains unchanged at 19%, representing a total tax rate of 26.50% (instead of 36.20%).