Roche & Cie

Capital gains tax on building lands: exceptional discount of 30%

New provision as from 1st September 2014

The instruction of 10 September 2014 has clarified the new methods for determining the capital gains tax on the building lands. From now on, it is appropriate to apply the same allowances for duration of ownership as for built properties:

  • An income tax exemption after 22 years of ownership
  • An exemption from the social charges after 30 years of ownership

To foster the construction and create housing

But that’s not all, from the 1st of September, the sellers of building lands benefit from an exceptional discount of 30%. The Government wants to spur the owners of building lands to sell their properties. To benefit from it, the sale will have to be effectively carried out before the 31st of December 2015.

For further information concerning this new provision, don’t hesitate to contact Muriel Brault.


Cabinet Roche & Cie, English speaking accountant in Lyon, France.
Specialist in Real estate and non-résidents taxation.