{"id":340239,"date":"2025-02-17T12:08:26","date_gmt":"2025-02-17T11:08:26","guid":{"rendered":"https:\/\/www.anderlaine.com\/?p=340239"},"modified":"2026-02-20T16:30:48","modified_gmt":"2026-02-20T15:30:48","slug":"french-tax-obligations-guide-for-non-residents","status":"publish","type":"post","link":"https:\/\/www.anderlaine.com\/en\/french-tax-obligations-guide-for-non-residents\/","title":{"rendered":"French Tax obligations guide"},"content":{"rendered":"\r\n
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You own rental or leisure property in France<\/a>, and wonder if you are up to date with your tax duties? Here is a quick overview of the main tax obligations and how we can help you with them.<\/strong><\/p>\n

It’s a secret for noone (especially not the French), if Paris is the city of love it’s also the capital of a country that loves complicated administrative procedures and many, many layers of taxes.<\/p>\n

In this document we will try to walk you through the main taxes applicable to most non-domiciled property owners.<\/p> <\/div>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n

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Income tax return or \u201cD\u00e9claration de revenus\u201d<\/h2>\r\n
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If you own rental property in France, you need to file an annual tax return called “déclaration de revenus”.
Depending on whether your property is a furnished or unfurnished rental, your may need to file more than one return.<\/p>\n

If you have furnished rental property, chances are that you have an accountant that takes care of all the administrative procedures for that activity.<\/p>\n

However, the return that your accountant files for your furnished rental is not sufficient, you also need to file a personal return<\/strong>, between May and June of each year.<\/strong><\/p>\n

The same goes for unfurnished rental, which needs to be declared each year in a French personal tax return.<\/p>\n

Please note that even if your French rental income has been declared in your country of residence, it still needs to be declared in France, and penalties can be added if your returns are late or nonexistent.<\/p>\n

Our tax lawyers can help you file your french annual returns.<\/p>\n

Wealth tax or “IFI”<\/h2>\n

If your french real estate property<\/strong> is worth more than 1.3 million euros<\/strong>, you should probably check that you are up to date with your tax returns.<\/p>\n

In France, an additional annual tax is paid on the net value of property exceeding 1.300.000 euros.<\/strong><\/p>\n

And when we say “value”, we don’t mean the price that you bought your property for, but an updated market value (i.e. the actual price that you could sell it for, reviewed each year)…<\/p>\n

Some liabilities can be deducted, such as property tax (“taxe foncière”) or any outstanding capital on loans attached to the property.<\/p>\n

If you are unsure whether you should declare “IFI”, or more generally have any questions on the subject, please don’t hesitate to contact us.<\/a><\/p>\n

Local taxes : “taxe foncière”, “taxe d’habitation”, etc.<\/h2>\n

Owning or using property in France also comes with its’ share of local taxes.<\/p>\n

“Taxe foncière”, or property tax<\/strong>, is paid annually for any property owned on January the 1st of each period.<\/p>\n

“Taxe d’habitation”, or housing tax<\/strong> can also be due if you had the ability to use your property at any time during the year.
This tax does not apply to properties that were rented out during the whole year or on your primary place of residence.<\/p>\n

“CFE”, or company real estate contribution<\/strong> is also due if your property is a furnished rental.<\/p> <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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Capital gain tax or \u201cimp\u00f4t sur les plus-values\u201d<\/h2>\r\n
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When you sell your property, capital gain tax can be retained with different calculations depending on your status.<\/p>\n

Our in-house Notary as well as our Tax lawyers are available to assist you for all formalities and questions pertaining to the sale of your French property.<\/p> <\/div>\r\n \r\n

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Need assistance? Contact us<\/a><\/div>\n<\/div>\n\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n
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VAT on rent<\/h2>\r\n
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In some rare cases, your furnished or unfurnished rental can be subjected to VAT in France :<\/p>\n

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  • If you rent your flat by commercial lease to an operator (tourism, student accommodation or senior living spaces);<\/li>\n
  • Or if you offer your flat for rental whilst proposing “parahôtelier” services.<\/li>\n<\/ul>\n

    Your VAT returns are filed by your Anderlaine accountant.<\/p>\n

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    Occupancy report or “déclaration d’occupation”<\/h2>\n

    Since 2023, the French tax administration has asked all property owners to file an annual occupancy report to register the status of their property (rented, empty, secondary residence, etc.).<\/p> <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\n

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    Simplify Your French Tax Obligations with our Tax Department<\/h2>\r\n \r\n \r\n <\/div>\r\n
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    Navigating French tax as a non-resident can be complex. Let our dedicated Tax Department handle your personal tax return<\/strong>, including IFI and occupancy reports. We’ll ensure accurate filing, provide comprehensive documentation, and offer ongoing support to address any tax administration inquiries. <\/p> \r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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    Our Tax Departement can assist you <\/h2>\r\n \r\n
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    To help you with your personal tax return, contact us.<\/p> <\/div>\r\n \r\n \n\n

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