The French Supreme Court (Conseil d'Etat) has issued a decision concerning the refund of capital gains withholding tax on real estate gains when the rate applied is incompatible with the EU freedoms. Unless a treaty provides otherwise, capital gains realized on French real estate by a non-resident individual are subject to withholding tax at the rate applicable to French residents (currently 19%). Prior to 2015, the applicable rate differed depending on whether the seller is an EU/EEA resident (19%) or a third country resident (33.33%). The unification of the applicable rates was in response to a Supreme Court ruling which...