Capital gains tax part 2

What exemptions/abatements are available to a non- resident in calculating his liability to capital gains on disposal of real estate  ?

The tax relief  normally applicable for a main residence  (‘residence principale’) does not apply in the case of fiscal non - residents ( considered non - resident for tax purposes).  This is because, by definition, they do not have their main residence in France. The further exemption applicable in the case of the first sale of a place of residence (dwelling place) is not applicable to non –residents either.
If you are non – resident , you may however have the benefit of a special abatement for your place of residence if situated in France ( as par article 150 II 2° of the  ‘Code Général des Impôts’ CGI  (General Tax Code), if the following conditions apply :
When the sale of the asset  occurs in the five years following the year in which you leave France :
If you are a national of one of the member states of the European Economic Space, or of another state if a tax convention allows it
If you can prove that you had fiscal residence status in France during at least two consecutive years prior to the date of disposal of the asset .
When the sale of the asset occurs more than  five years following the year in which you leave France a further condition applies :
The real estate asset must be your place of residence in France. You must have had free possession of it since January 1st of the year preceding the date of the sale.
Provided such conditions apply, tax relief is limited to 150 000 € of the capital gains tax due. Tax relief  is limited to one residence per taxpayer.