Expert panel — sources CIDTA, DGI, DZ-France 1999 treaty.
1. Legal framework
CIDTA articles 77-104, finance laws.
Methodology: official sources.
2. Calculation
Sale price - acquisition (with revaluation) - deductible fees.
3. Exemptions
Main residence >5y, 10-year total exemption.
4. Diaspora + 1999 treaty
Territorial imposition, France credit.
5. Six practical cases
Detailed calculations.
6. Procedure & payment
Notary source withholding.
7. Legal optimizations
Wait 10 years, document works.
8. Disputes & appeals
15% rectification rate Algiers center.
9. 2026-2030 outlook & FAQ
Digitization + 16 comprehensive Q&As.
10. Sources
Full disclosure.
FAQ
Rate?
15% net capital gain.
Total exemption?
10 years.
Main residence?
>5 years exempt.
Works deductible?
Yes if invoiced + traceable.
Who pays?
Notary at source.
Loss sale?
No tax, no refund.
Diaspora France?
1999 treaty art. 13.
Under-valuation risk?
Rectification + 25-100% penalty.
Inheritance base?
Succession value.
Agricultural land?
Standard regime + specifics.