You are selling a home or a plot of land
Selling a property and reporting the gain
Selling a main home is not taxed; selling anything else is, with relief that depends on how long you held it and two separate bases, income tax and social levies. Work out which case you are in before you sign, compute the gain, then carry it onto the return. 4 steps, from the diagnosis to the box.
Understand: what is exempt, what is not, and since when
Compute: the taxable gain and the social levies
Report: evidence the main-home use, then carry it onto form 2042-C
- Step 3 of 4
- Step 4 of 4
The other paths
A different procedure, the same principle: the three pillars in order.
- You run a company subject to corporate tax
Filing and paying my company's corporate tax
UnderstandComputeFilePay12 steps - You invoice and file French VAT
Managing my company's VAT
UnderstandComputeFilePay11 steps - You file a personal French tax return
Filing my income tax return
UnderstandComputeFile12 steps - You are (or are becoming) a micro-entrepreneur
Succeeding as a micro-entrepreneur
UnderstandComputeFile12 steps - You are employing for the first time
Hiring my first employee
UnderstandComputeFile12 steps - You invoice business customers
Invoicing and getting paid
UnderstandComputeFilePay11 steps - You keep the accounts of a French company subject to corporation tax
Keeping and closing my accounts
UnderstandComputeFile12 steps - You are setting up your company, or wondering how to pay yourself
Choosing my status and paying myself
UnderstandComputeFile12 steps - You run a business and want to read your own accounts
Steering my business by the numbers
UnderstandComputeFile9 steps - You run payroll for your employees
Running my employees' payroll
UnderstandComputeFile12 steps - You are ending an employee's contract
Ending an employment contract
UnderstandComputeFile9 steps - You run a company subject to corporation tax, alone or at the head of a group
Optimising my group's corporation tax
UnderstandComputeFile12 steps - You hold financial investments
Investing and reporting my holdings
UnderstandComputeFile12 steps - You let an unfurnished property
Reporting my rental income
UnderstandComputeFile8 steps - You are looking to reduce your income tax
Reducing my income tax
UnderstandComputeFile7 steps - You are planning a transfer of assets, or settling an estate
Passing on my estate
UnderstandComputeFile6 steps - You are selling all or part of your shares in a company
Selling my shares in a company
UnderstandComputeFile6 steps - You let a furnished property by the night or by the week
Renting out a furnished holiday let
UnderstandComputeFile10 steps - You carry on a self-employed or business activity in France
Paying my business property tax (CFE)
UnderstandComputeFilePay11 steps - You practise a profession under the full-accounting regime
Reporting my professional (BNC) income
UnderstandComputeFile12 steps - You run a business under the simplified actual regime
Filing my simplified tax return package
UnderstandComputeFile11 steps - You file a tax return package under the full actual regime
Completing the schedules of my full tax return package
UnderstandComputeFile8 steps - You are selling a fixed asset held by your company
Reporting my business capital gains
UnderstandComputeFile7 steps - You run a company that holds, or is held by, other companies
Reporting my company's capital and subsidiaries
UnderstandComputeFile6 steps - You are buying a home and putting a loan application together
Buying a home and financing the loan
UnderstandComputeFile10 steps - You are preparing your retirement
Preparing and drawing my pension
UnderstandComputeFile8 steps - You are setting up and registering your business
Registering my business and starting up
UnderstandComputeFile10 steps - You are an employee and want to understand what you are paid
Understanding my pay as an employee
UnderstandComputeFile7 steps - You are considering hiring an apprentice
Hiring and funding an apprentice
UnderstandComputeFile4 steps - You employ someone at your home
Employing someone at home
UnderstandComputeFile4 steps - You are self-employed or a freelancer
Determining profit as a self-employed person
UnderstandComputeFile11 steps - You are self-employed, often for few clients
Social security cover as a self-employed person
UnderstandComputeFile7 steps - You receive unemployment benefit and are becoming self-employed
Starting a business out of unemployment
UnderstandComputeFile6 steps - You provide or commission construction work
Construction services and construction withholding tax
UnderstandComputeFile6 steps - You are hiring someone for the first time
Hiring your first employee in Germany
UnderstandComputeFile10 steps - You declare your income in Germany
Filing your income tax return
UnderstandComputeFile12 steps - You run a GmbH or UG
Taxing a GmbH and distributing profits
UnderstandComputeFile10 steps - You dismiss an employee or an employee leaves your business
Ending an employment relationship
UnderstandComputeFile8 steps - You let a flat or a house
Letting a property and paying tax on it
UnderstandComputeFile8 steps - You have received an assessment from the tax office
Challenging a tax assessment and deferring payment
UnderstandComputeFile8 steps - You are starting a sole proprietorship, a GmbH or a UG
Setting up and registering a business
UnderstandComputeFile10 steps - You inherit, make a gift or plan a succession
Paying tax on inheritances and gifts
UnderstandComputeFile10 steps - You supply goods or services to customers in other EU states
Handling VAT on business within the EU
UnderstandComputeFile9 steps - You run a trade business
Computing and filing trade tax
UnderstandComputeFile10 steps - You are preparing the start of your pension
Retiring
UnderstandComputeFile11 steps - Your company is insolvent or over-indebted
When the employer becomes insolvent
UnderstandComputeFile8 steps - You invest in shares, funds or savings accounts
Taxing and declaring investment income
UnderstandComputeFile7 steps - Your business temporarily runs out of work
Notifying and claiming short-time work
UnderstandComputeFile4 steps - You employ mini-jobbers or short-term temporary staff
Employing mini-jobbers and temporary help
UnderstandComputeFile7 steps - Your business reaches the employment quota
Employing severely disabled people
UnderstandComputeFile6 steps - You invoice with German VAT
Filing and paying German VAT
UnderstandComputeFile10 steps - You invest in securities, funds or crypto-assets, including through foreign intermediaries
Investing and declaring financial income
UnderstandComputeFile10 steps - You have set up an Srl and are closing its first financial year
The first tax return of an Srl
UnderstandComputeFile9 steps - You are a professional under the ordinary regime and your clients pay you net of withholding
Self-employed professional with withholding tax
UnderstandComputeFilePay11 steps - You have received a letter from the Agenzia delle Entrate and must decide what to do
Receiving a notice from the Revenue Agency
UnderstandComputeFilePay8 steps - You have lived abroad and are moving your residence to Italy to work
Moving back to Italy to work
UnderstandComputeFile8 steps - You run a business or hold a VAT number and sell to customers outside Italy
Selling abroad with Italian VAT
UnderstandComputeFile9 steps - You let a home you own
Renting out a property
UnderstandComputeFilePay12 steps - You are starting a business as a sole trader and aim for the flat-rate regime
Starting a business under the flat-rate regime
UnderstandComputeFilePay12 steps - You are an employer hiring for the first time
Hiring your first employee
UnderstandComputeFilePay11 steps - You run a sole proprietorship and are winding it up
Closing your business
UnderstandComputeFile8 steps - You are buying your home, perhaps with a mortgage
Buying a home in Italy
UnderstandComputeFile10 steps - You handle VAT for a small business under the ordinary regime
Managing VAT in a small business
UnderstandComputeFilePay11 steps - You are an heir settling a relative's estate
Handling an inheritance
UnderstandComputeFilePay8 steps - You are an employee checking your tax return
The employee's tax return
UnderstandComputeFile12 steps - You work as an autónomo and invoice with VAT
Managing VAT as a self-employed worker in Spain
UnderstandComputeFile7 steps - You are about to start working on your own account
Starting out as a self-employed worker in Spain
UnderstandComputeFile4 steps - You work as an autónomo under direct assessment
Paying income tax as a self-employed worker in Spain
UnderstandComputeFile6 steps - You sell goods or services to customers in other EU countries
Selling to other EU countries from Spain
UnderstandComputeFile6 steps - You are weighing staying self-employed against setting up a limited company
Choosing between self-employment and a company, and how each is taxed in Spain
UnderstandComputeFile8 steps - You pay salaries or freelancers' invoices with withholding
Paying an employee or a freelancer in Spain
UnderstandComputeFile6 steps