Wealth tax in France is payable by resident households where the total worldwide properties exceed 1,300,000 €. Therefore, if you are an expat resident in France or own property there, you need to understand how wealth taxes are structured and calculated.
The Loi des Finances 2018 has limited wealth tax to property assets and real estate investments (net of associated loans). The replacement tax has been renamed from ISF (impôt sur la fortune) to IFI (impôt sur la fortune immobilière) i.e. French “Property Wealth Tax”.
