The French tax authorities have commented in their guidelines the tax on real estate capital gains superior to €50,000, implemented by the 3rd Amending Finance Bill for 2012 ( article 70 Law n°2012-1510 dated 29 December 2012 BOI-RFPI-TPVIE-20130806, BOI-RFPI-TPVIE-10-20130806 and BOI-RFPI-TPVIE-20-20130806 dated 6 August 2013 - article 1609 nonies G of the French Tax Code).