Assouplir les conditions d’exonération de plus-value immobilière pour les personnes âgées entrant en établissement d'hébergement pour personnes âgées dépendantes

This French private member's bill, tabled in the National Assembly, proposes loosening the conditions under which people who move into a residential care home for dependent elderly people (EHPAD) can be exempt from capital gains tax when they sell property. The aim is to make it easier for older residents to sell their homes to fund their care without facing a tax bill on the sale. The title indicates the bill concerns property sale gains specifically; the full text details the exact changes. Elderly people who need long-term residential care in France and their families would be most directly affected, particularly those selling a main residence to pay for care. Tax authorities would also be affected by any change in eligibility rules. This summary is based on metadata only, not the full legislative text.