Capital Gains on Furnished Rental Property French Capital Gains Tax on the Sale of Furnished Residential Let Property Our flowchart provides an overview of the French capital gains tax treatment on the sale of furnished rental property under the LMNP and LMP regimes. To download the printable PDF file, click here. You will need Adobe Acrobat Reader installed, or a web browser with built-in PDF support. Contact us We prefer telephone contact in the first instance. Details