The capital gains tax is 6.5% of the adjudication amount and is levied on each item sold for a private individual for a sum greater than 5,001€. There are two exemption cases:
- If the item has been owned by the seller for more than 22 years (in this case, it is necessary to complete a form and return it to us with one of the required justifications).
- If the seller is of foreign nationality and is not a French tax resident.