Plus-value is a French term that refers to the capital gain made on the sale of an asset, such as a property or a security.
In other words, it is the difference between the sale price of the asset and its original purchase price.

In France, plus-value is subject to taxation.

When a French resident sells an asset for a profit, they must pay a capital gains tax, which is calculated as a percentage of the plus-value.

The rate of tax depends on various factors, such as the type of asset sold, the length of time it was held, and the seller's tax status.

For example, if someone sells a property for €500,000, and the original purchase price, including upgrade and repair expenses, was €400,000, the plus-value is €100,000.

The seller would then be required to pay a capital gains tax on this amount, which would be calculated according to their tax status and the duration of ownership.
It is important to note that there are some exemptions and deductions available for capital gains tax in France, depending on the circumstances of the sale. It is recommended to consult a tax professional or financial advisor for personalized advice regarding this years' plus-value and other taxation matters in France.