THE SHORT ANSWER
Calculate the price-based levy first; unlock the gain model only when records exist
Enter gross sale proceeds to calculate the French precious-metals flat route: 11% tax plus 0.5% CRDS. The alternative workspace remains incomplete until you confirm acquisition evidence, enter documented cost and supply a current combined rate. That friction is intentional because the tool must not decide legal eligibility.
WORKING TAX WORKSHEET
Compare a known price-based amount with a documented-gain scenario
Enter positive gross sale proceeds to calculate the statutory flat-route amount.
This worksheet does not choose a regime, validate evidence, submit Form 2091 or 2092, or give tax advice. The alternative route deliberately has no prefilled combined rate because personal status and current social-contribution rules must be confirmed for the sale date.
FORMULAS
Every result is transparent and reproducible
INTERPRETATION
The smaller modelled amount is not automatically the lawful choice
A lower alternative amount matters only if the election is available, the acquisition evidence is probative, the item sold matches that evidence, the entered rate is current and the transaction is within the relevant private-property rules. Conversely, the flat route can be costly when sale proceeds are high but economic gain is small.
Save the CSV beside the supporting documents, not as a substitute for them. Verify the current form, filing responsibility and deadline before settlement.
PRIMARY SOURCES
Official law and administration pages, not dealer summaries
- EU VAT Directive, Articles 344–356 for the investment-gold definition, exemption and recordkeeping framework.
- French General Tax Code, Articles 150 VI–VM for the precious-metals transfer-tax scope, liability, rate and election.
- BOFiP guidance on the flat precious-objects tax for the 11% precious-metals rate and 0.5% CRDS.
- BOFiP guidance on the capital-gain election for proof conditions and the alternative route.
- CGI Article 150 VC for the 5% allowance for each completed holding year after the second.
- Form 2091-SD and Form 2092-SD for the administration's declaration routes.
Reviewed August 2, 2026. This material describes a general legal framework; residence, business activity, product classification, transaction location and current forms can change the result.
FAQ
France gold sale tax worksheet questions
What does the France gold sale tax worksheet calculate?
It calculates 11% of gross sale proceeds plus 0.5% CRDS. If evidence is confirmed, it also calculates documented gain and the 5% annual holding allowance after year two.
Why is the alternative combined rate blank?
The applicable personal income and social-contribution treatment can depend on current law and seller facts. GoldObserve refuses to hide that legal judgment behind a prefilled number.
Does the tool prove that I can elect the capital-gain regime?
No. A checkbox cannot validate an invoice, inheritance record or holding period. The election requires probative evidence and the actual form and responsibility must be confirmed.
Does the worksheet submit French tax forms?
No. It neither submits Form 2091 nor Form 2092 and does not communicate with a dealer or tax authority.