HOW TO DECLARE IFI AS A NON-RESIDENT The IFI, which replaces the traditional ISF, now focuses on real estate assets only. This change has consequences for expatriates, such as impatriates recently returned to France. In 2018, the Finance Act replaced the ISF (solidarity tax on wealth) with a new tax, the IFI (tax on real estate wealth). Its aim is clear: to tax holders of real estate wealth in excess of €1.3 million. What are the consequences for expatriates and those who have recently returned to France?.
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