The capital gain rate 33,1/3 % is not applicable to Swiss residents, French Highest Court says.
The Conseil d’Etat ruled on November 20th, 2013 that the article 15-4° of the Swiss-French Tax Treaty denies the French Tax Collection Center to apply the capital gain rate 33,1/3 % to the swiss residents.
The capital gain rate applicable to swiss residents is therefrom the same than for french residents, ie 19% :
Download the PDF DOCUMENT : ARRET DU 20 NOVEMBRE 2013
Swiss residents having paid the capital gain rate 33,1/3% are entitled to reclaim the overpayment until December 31st following the payment’s second year.