– see also Land and buildings

Capital gains

Income from

Income tax

Leasing or letting

Leasing or letting, exemption

Election to tax

Generally

Legal persons owning property in France, exemption for holding company in Luxembourg

Legislation for avoidance of double taxation

Method of exemption with maintenance of progressivity in the member state of residence

Moveable distinguished

Outside England and Wales

French law

Generally

Place of supply of services connected with

Polygamous marriages

Private/non-business use of business assets, deduction of expenditure

Property situated in the member state of residence and in another member state, difference in tax treatment

Received in a member state other than the member state of residence, tax treatment

Sale by judgment debtor, person liable for payment of VAT

Tangible property

Transfer of ownership as gift/anticipated succession intervivos, free movement of capital

Wills, formal validity of and