How to resell a property in France when you are a non-resident ?
- Maxence Toulouse
- Aug 19, 2025
- 7 min read
Selling property in France as a foreign owner involves navigating a complex landscape of legal requirements, tax obligations, and administrative procedures.
Understanding this process is crucial for maximizing your return and avoiding costly mistakes. Let's explore the essential steps and considerations for successfully reselling your French property as a non-resident.
Navigating the French Property Selling Process
Selling real estate in France involves a clearly defined legal framework that may differ considerably from practices in other countries. The process typically spans three to four months from offer acceptance to final completion and consists of several important stages that require careful management.
Property Valuation and Market Strategy
Start with a reliable property valuation, carried out by a licensed estate agent or an independent property expert. Setting a realistic asking price is crucial to attract serious buyers and avoid your property lingering unsold. Take into account current market trends and recent sales of comparable properties in your area to position your property competitively.
Selecting Your Sales Method
Sellers in France generally choose between two approaches: selling privately (vente entre particuliers) or working with a licensed estate agent. While private sales can help you avoid agency fees — typically ranging from 4% to 7% of the sale price — partnering with a qualified french real estate agent offers key advantages. A local agent brings in-depth knowledge of the market, professional marketing tools, and negotiation expertise, which is particularly beneficial for non-resident sellers unfamiliar with French procedures and legal nuances.
Capital gains tax obligations for foreign sellers
If you're a non-resident selling property in France, it's important to understand the tax implications. The French tax system applies specific rules to foreign sellers that can significantly affect your final net gain.
Capital Gains Tax Rates for 2025
As a non-resident, capital gains on French property are taxed as follows:
19% income tax on the taxable capital gain;
17.2% social charges, unless you're affiliated with a social security system in an EU/EEA country or Switzerland, in which case the rate is reduced to 7.5%;
An additional surtax of 2% to 6% applies if the taxable gain exceeds €50,000, with the rate depending on the total gain.
The taxable gain is calculated as the difference between the sale price and the purchase price, including eligible purchase costs and improvement work, following the current BOFiP (French tax authority) guidelines.
Allowances Based on Holding Period
From year 6 onward: a 6% annual allowance on the portion subject to income tax, reduced to 4% in year 22;
After 22 years of ownership: the gain is fully exempt from income tax;
After 30 years: the gain is fully exempt from social charges as well.
Exemption for Former Residents
If you previously lived in France, you may qualify for a specific exemption under Article 150 U II-2° of the French Tax Code. This allows up to €150,000 of capital gains to be exempt, provided certain conditions are met:
You must be a citizen of the EU, Iceland, Norway, or Liechtenstein;
You must have been a French tax resident for at least two consecutive years;
The sale must take place within ten years of your departure from France (or later, if the property remained at your disposal).
For detailed information on exemptions and current tax rates, consult the official BOFIP documentation which provides comprehensive guidance on real estate capital gains taxation.
Essential documents and legal requirements
Selling property in France requires extensive documentation, as for the purchase of an apartment or a house. Prepare these essential documents early in the process:
Mandatory diagnostic reports
French law requires several diagnostic reports, including:
Energy Performance Certificate (DPE) ;
Asbestos diagnostic for properties built before 1997 ;
Lead paint diagnostic for properties built before 1949 ;
Termite inspection in designated risk areas ;
Gas and electrical safety certificates for installations over 15 years old.
Property documentation
Gather all relevant property documents:
Recent property tax bills ;
Co-ownership documents if applicable (règlement de copropriété) ;
Planning permissions for any modifications ;
Proof of completed renovation works ;
Original title deed (acte de propriété).
More information on property deeds: The government website also offers documentation on property deeds: https://www.service-public.fr/particuliers/recherche?keyword=acte+de+propri%C3%A9t%C3%A9 |
The role of the notaire in your sale
The notaire (public notary) plays a central role in French property transactions, ensuring legal compliance and protecting both parties' interests. They handle:
Verification of property ownership and legal status ;
Calculation and collection of capital gains tax ;
Preparation of the final sale deed (acte de vente) ;
Distribution of sale proceeds after deducting taxes and fees.
Focus on Due Diligence Obligations - TRACFIN Anti-Money Laundering In accordance with the French Monetary and Financial Code, notaries and banking institutions have a heightened duty of care. They must verify the origin of the funds used for the acquisition in order to combat money laundering. It is therefore imperative for the buyer to prepare all necessary supporting documents (account statements, deed of sale for another property, certificate of donation, etc.) in advance to avoid any delays in finalizing the transaction. |
Optimizing your sale as a non-resident
Working with experienced professionals can significantly streamline your sale process. Consider partnering with a French real estate agency that specializes in assisting foreign property owners. Their expertise in local market conditions, legal requirements, and tax optimization strategies can help maximize your net proceeds.
Remote selling capabilities
If you cannot travel to France for the sale, you can grant power of attorney to your notaire or real estate agent to complete the transaction on your behalf. This option can accelerate the sale timeline by eliminating travel-related delays.
Timeline and costs to consider
When preparing to sell your French property, be sure to factor in the following costs:
Notaire’s fees: Generally between 1% and 2% of the sale price
Mandatory diagnostic surveys: Typically €300 to €800, depending on the size and type of property
Estate agency commission: Around 4% to 7%, if you choose to sell through an agent
Capital gains tax: This varies and depends on your personal circumstances and how long you've owned the property
From signing the initial offer to closing the deal, the process usually takes around 3 to 4 months, although this can vary depending on how complex the sale is and the current state of the market.
Professional support for foreign sellers
Selling property in France as a foreigner involves numerous complexities that benefit from professional guidance. Whether you need assistance with market valuation, legal documentation, or tax optimization, consider contacting a real estate agent who specializes in international transactions.
For those looking to reinvest in French property, understanding the complete process from purchase to resale is essential. Our comprehensive guide to buying an apartment in France provides valuable insights for your property investment journey.
To provide you with personalized and secure advice, an analysis of your situation would be necessary. We invite you to contact us for an interview during which we can discuss: your nationality and country of tax residence, the location and precise nature of your project.
Ready to begin your property sale? Professional guidance can help you navigate the complexities of French real estate law while maximizing your investment returns. Buy a home with a French agency that understands both local market dynamics and international client needs.
Are you also wondering if renting out your property would be a good idea, while waiting for the sale to take place, for example? Then read this blog post: How to rent out your second home in France? You can also find more answers to your questions by browsing these articles on real estate in France.
Key takeaways:
Non-residents pay 19% capital gains tax plus 17.2% social charges (7.5% for EU residents) ;
Former French residents may qualify for up to €150,000 tax exemption ;
Properties held over 22 years are exempt from income tax on capital gains ;
Professional assistance is highly recommended for non-resident sellers ;
The complete selling process typically takes 3-4 months.
Frequently asked questions about real estate sales in France :
What are the chronological steps involved in a real estate sale in France?
The purchase offer: the buyer makes a written offer to purchase the property at a set price;
Signing the preliminary contract: once the offer is accepted, the parties sign a preliminary contract (promise or sales agreement) at the notary's office. The buyer then pays a security deposit, generally between 5% and 10% of the sale price;
The withdrawal period: the non-professional buyer has a statutory, irreducible period of 10 days, starting from the day after notification of the preliminary contract, to withdraw without penalty;
Fulfillment of the conditions precedent: the preliminary contract sets out conditions that must be met for the sale to take place (for example, obtaining a bank loan or planning permission). This period generally lasts two to three months;
Signing of the deed of sale: once all conditions have been met, the final deed is signed at the notary's office. The balance of the sale price and related fees are paid at this time, and the transfer of ownership is complete.
What is the principle of freedom of acquisition in France?
The involvement of a notary is a legal requirement for any real estate transaction in France. As a public official, they ensure the legal security of the transaction. Their role includes drafting the authentic deed of sale, verifying the legal status of the property (origin of ownership, easements, mortgages), monitoring applicable planning regulations, and collecting taxes on behalf of the state.
What are the key legal and regulatory texts for selling a property in France?
Text of Law / Code | Purpose of regulation | Implications for the non-resident purchaser |
Constitution du 4 octobre 1958(Art. 73 et 74) | Defines the status of the overseas territories and their level of legislative autonomy. | Fundamental. Determines whether French common law applies (DROM) or whether specific local law prevails (COM). |
Code civil(Art. 544, 1101 et s., 1582 et s.) | Property law, contract law, rules of sale. | Structures the entire transaction (promise, sale) and guarantees your rights as owner. |
Code général des impôts (CGI) | Taxation of transactions and holdings (transfer taxes, VAT, IFI, capital gains). | Directly impacts the total cost of acquisition and future taxation. Not applicable in COMs which have their own tax code. |
Code de l'urbanisme | Land use regulations (PLU), building permits, protected areas. | Crucial for any construction or renovation project. The rules are specific to each municipality. |
Code monétaire et financier(Art. L561-1 et s.) | Fight against money laundering and the financing of terrorism (TRACFIN). | You will need to provide full supporting documentation on the source of funds. |
Their application may be adapted or waived in certain Overseas Territories.
What is TRACFIN?
Department of the Ministry of the Economy responsible for combating money laundering. Notaries are required to report any suspicious transactions to TRACFIN: in English Information processing and action against clandestine financial circuits.
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