According to Kieran Twomey, director of tax advisors at Kennelly and Twomey, investors who sell French real estate and people with holiday homes that want to sell are subject to capital gains tax (CGT) twice because of Ireland`s old double taxation agreement with France. Bulgaria Bulgarian and International Tax Treaties These agreements include income tax, corporation tax and, in most cases, capital gains tax. Ireland has double taxation agreements with 41 countries, with negotiations completed for five other countries and three others – Canada, Cyprus and France – as part of the renegotiation process. Ireland`s double taxation agreement with France came into force in 1966, when there was no capital gains tax in Ireland. French inheritance tax is 40% for family members and 60% if the property is passed on to others, while it is a rate of 20%. In this case, the reduction in double taxation does not stop at the fact that an Irish person who inherits the property in France would pay the same as if he inherited the property in Ireland. According to Twomey, double taxation agreements with other countries where Irish people tend to buy real estate or look for a holiday home, such as Spain and Portugal, are “all fairly modern contracts,” according to Twomey. The countries with which France has double taxation agreements (DBA) are listed below: the first round of negotiations for a new treaty is under way and Mr Twomey hopes that a new agreement will enter into force by 2005. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation on income and capital taxes The specific provisions for border workers are included in the following double taxation agreements: date of entry into force: 1 January and 6 April 1996 (Ireland); 1 January 1996 (Russia) EstoniaPage of the Estonian Taxpayers` Association, including a list of Estonian tax agreements Irish owners who must sell French real estate must pay taxes before paying 20 per cent on home profits, writes Laura Slattery AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH THE GOVERNMENT OF INDIA WITH