Module 18 min924 wordsFree — no account
Who is liable, and on what
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 85 words · 1 min
Worked example
Two partners who each thought they were below the threshold
Paul owns a flat valued at 700 000 € and Léa a building valued at 750 000 €, neither with a mortgage. Each compares their own holding with the 1 300 000 € threshold and concludes that no tax is due. Living together as recognised partners, they nonetheless form a single property wealth household: the amount to compare with the threshold is 1 450 000 €, and the tax falls due on the combined base.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.