The tax declaration process begins in April, a more detailed schedule can be found here: https://www.economie.gouv.fr/. It is generally advised to declare taxes via online declaration, paper declaration is also possible in certain cases.
The deadlines for submitting your tax declaration can vary based on the chosen declaration method, typically occurring in the spring of the following year.
Capital gains tax
Capital gains from the sale of ETF shares are subject to taxation. Since 1 January 2018, the tax rate has been aligned with the flat tax rate, known as Prélèvement Forfaitaire Unique (PFU). The PFU is set at a standard rate of 30%, including both income tax (12.8%) and social security contributions (17.2%). The PFU on capital gains should be included in your annual tax declaration. See the example below:
Capital gain tax
ETF purchase amount: €10 000
ETF sale amount: €13 000
Gain on sale = €13 000 - €10 000= €3 000
Capital gains tax = €3 000 * 30% = €900
Mintos does not provide tax advice. For specifics on local tax regulations, we recommend you obtain advice from the Tax Authorities or independent advice from tax consultants.