Yes. Anyone who receives income or incurs expenses on behalf of the indivision must keep a record thereof available to the co-owners (indivisaires) (Article 815-8 of the French Civil Code).
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Yes, subject to conditions. To qualify for an exemption from capital gains tax, you must meet all of the following conditions: You receive an old-age pension (retirement pension); You are not liable for the real estate wealth tax (Impôt sur la Fortune Immobilière – IFI); Your reference taxable income for…
No. The law expressly provides that: “in the event of a transfer of the dwelling, whether for consideration or free of charge, the new landlord must notify the tenant of his or her name or corporate name and address or registered office and, where applicable, those of his or her…
No. The law provides that “where land constituting a dependency of the principal residence is sold as building land, the exemption [from capital gains tax] does not apply” (BOI-RFPI-PVI-10-40-10, § 340). Reminder: Capital gains tax is calculated on the difference between the acquisition price and the sale price of real…
No. If the sale concerns part of the land, the capital gain is determined by taking into account the fraction of the acquisition price relating to this part alone. The same applies to charges and indemnities increasing this price (BOI-RFPI-PVI-20-10-20 §130).