(1) Additional tax: If the capital gain is greater than 50,000 € per
joint owner. If several origins of ownership, additional tax to be
calculated on the sum of the IR capital gains (listed in 3)
(2) The rate of 7.5% (PS) is reserved for persons affiliated to a compulsory health insurance scheme in an EEA country, Switzerland or the United Kingdom, outside France, and not subject to French social security.