Wealth tax in France : list of assets exempt from the wealth tax

21 March 2022
wealth tax return in France

This brochure, dedicated to the IFI (real estate wealth tax) in France, focuses on the outlines of its tax system. The result of a meticulous work and a real mine of precious information. We put it at your disposal.

Assets exempt from wealth tax in France can be listed. Indeed, the wealth tax, there are some solutions to be totally or partially exempted. Your assets are as unique as you are. To optimize it correctly with regard to the wealth tax, here are a few indications.

Good to know: the person exercising a furnished rental activity can benefit from an IFI exemption under strict conditions. These conditions include the following

  • That the annual receipts within the framework of this activity are higher than 23.000 €
  •  That the members of the tax household derive from this activity more than 50% of the income for which the tax household is subject to income tax in the categories of salaries and wages, industrial and commercial profits, agricultural profits, non-commercial profits, income of managers and partners mentioned in article 62 of the CGI.

Wealth tax calculator

We give you the possibility to evaluate your assets taxable to the IFI (tax on real estate wealth)

Why you should do it?

  • To determine the net value of your taxable assets in France.
  • To plan your next real estate purchases in France with serenity.
  • To know how much you will be liable to the French tax authorities.
  • To have a first vision with figures before buying your property.

Assets exempt from wealth tax : Professional assets

Real estate assets and rights whose use is reserved for a professional activity can be totally exempted if the following conditions are met.
Indeed, these properties must be destined to a commercial, liberal, artisanal or agricultural profession. This profession must be exercised in a continuous manner and satisfy the needs of daily life. The profession must be carried out by the owner of the property or by :

  • His/her children (even minors under legal administration)
  • His spouse (marriage)
  • His partner of PACS
  • His cohabitant

From this point of view, the profession must be the main activity of the owner of the goods and must provide him with the essential part of his income.
Moreover, the property must be necessary for the exercise of the profession.

The optimization of the tax on real estate wealth requires the technical knowledge of experts

wealth tax return in france

Entrust us with your IFI return and be in good standing with the French tax authorities

Assets exempt from wealth tax : Other Other types of property

If your assets cannot benefit from the exemption for professional assets. There are still some categories of goods that can be exempted. Be careful, however these assets can only be partially exempted:
Thus woods, forests and forestry groups can benefit from an exemption of up to 75%.
The sums constituting a CIFA (forestry investment and insurance account) can also be exempted as well as :

  • Rural property leased under a long-term lease
  • Shares in non-operator agricultural land groups

Careful : To benefit from the exemption, you must take your situation into account and do not hesitate to ask for help.

The Team Roche & Cie

Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons.

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The firm Roche & Cie is an accounting firm registered with the Order of Chartered Accountants of the Rhône-Alpes region. Roche & Cie strives to offer you a set of useful tools to manage and guide your business activities.