Tax Residence in France
For individuals and legal entities, if your tax residence is in France, the capital gain or loss realized is considered a gain (or loss) on a marketable security. It must be declared to the tax administration.
The prélèvement forfaitaire unique (PFU), known as the "Flat Tax," applies by default to any capital gain realized. The PFU amounts to 30%.
Homaio does not deduct this tax. However, Homaio provides a Imprimé Fiscal Unique (IFU) [Single Tax Form] to all investors who have realized capital gains or losses during the past fiscal year.
Here is how to check your tax declaration.
Tax Residence Outside of France
If you are a non-resident for tax purposes in France, the applicable taxation and the resulting tax obligation are those of your country of residence.
A list of international tax treaties is available here. We invite you to contact a professional, such as a tax specialist, for any additional information related to your specific situation.
As a reminder, when you invest with Homaio, you subscribe to zero-coupon bonds issued by a subsidiary company of Homaio (a limited company established in France).