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Understanding remote sale procedures, capital gains taxation and the key wealth management considerations involved in selling a Paris property from abroad.
Each year, several thousand non-resident owners sell a property in France, particularly in Paris.
There are many reasons:
Paris remains one of the most liquid real estate markets in Europe. Even in a context of higher interest rates, the capital continues to attract an international clientele.
However, selling an apartment in Paris from abroad involves certain legal and tax specificities, particularly regarding real estate capital gains and international tax compliance.
Fairway Luxury Real Estate regularly supports expatriate sellers based in North America, the Middle East, Europe or Asia in the sale of their apartments in Paris.
Yes.
French law allows a non-resident owner to sell a property located in France even if they live abroad.
Modern notarial procedures now make it possible to complete the entire transaction without travelling to France.
Signatures can be completed:
The notary remains responsible for the legal security of the transaction.
The sale of a property in Paris follows the same steps for a resident and for a non-resident.
Main steps
property valuation
signing the sales mandate
completion of mandatory diagnostics
marketing the property
signing the preliminary sale agreement
signing the final deed.
For an expatriate seller, signatures can be completed remotely thanks to a power of attorney.
The proceeds from the sale can then be transferred to a bank account in France or abroad.
When a property located in France is sold, the capital gain is in principle taxable in France, even if the seller lives abroad.
The taxation includes two components:
Tax rates
| Type of tax | Rate |
|---|---|
| Capital gains tax | 19 % |
| Social charges (outside EU) | 17.2 % |
| Solidarity levy (EU / EEA / Switzerland under certain conditions) | 7.5 % |
These rates apply before the allowances linked to the holding period.
French tax law provides for a progressive reduction in taxation depending on the number of years the property has been held.
| Holding period | Income tax exemption | Social charges exemption |
|---|---|---|
| Less than 6 years | 0 % | 0 % |
| 6 to 21 years | 6 % per year | 1.65 % per year |
| 22 years | full exemption | 1.60 % |
| 23 to 30 years | exempt | 9 % per year |
| More than 30 years | full exemption | full exemption |
As a result, the capital gain is fully exempt:
Let us take a simple example.
| Items | Amount |
|---|---|
| Purchase price in 2012 | 900,000 € |
| Sale price in 2026 | 1,400,000 € |
Gross capital gain:
500,000 €
Acquisition costs and works may be deducted.
Let us assume:
| Item | Amount |
|---|---|
| Notary fees | 70,000 € |
| Works | 80,000 € |
Net capital gain:
350,000 €
The holding period allowances are then applied to determine the taxable base.
The notary calculates the exact tax due at the time of the sale.
In certain cases, French law requires the appointment of an accredited tax representative.
This requirement mainly concerns:
The tax representative guarantees to the French tax authorities the payment of the capital gains tax.
The notary systematically informs the seller if this requirement applies.
Certain situations make it possible to reduce or cancel the taxation.
Sale of the former main residence
When a taxpayer leaves France and sells their former main residence within a limited period after departure, the exemption may be maintained under certain conditions.
In particular, the property must not have been rented out.
Partial exemption of 150,000 €
Non-residents may benefit from a capital gains exemption up to:
150,000 € per person.
Main conditions:
This exemption may only be used once.
France has signed tax treaties with many countries in order to avoid double taxation.
The general principle is as follows:
This prevents the seller from paying tax twice.
Taxation depending on the country of residence
| Country | Tax treaty | Specificity |
|---|---|---|
| United States | Yes | tax credit on the tax paid in France |
| United Kingdom | Yes | taxation may apply under British law |
| United Arab Emirates | Yes | no local tax on the capital gain |
| Switzerland | Yes | taken into account in local taxation |
Each situation must be analysed with a specialised tax adviser.
Yes.
A rented property may be sold at any time.
However, several rules must be respected:
In certain cases, selling vacant possession may allow a higher sale price to be achieved.
Energy performance increasingly influences the value of a property.
Properties rated F or G may be subject to a discount.
However, in the most sought-after areas of Paris, the location and the quality of the building remain decisive.
An apartment requiring renovation in a beautiful Haussmannian building generally remains highly attractive.
The Paris property market remains particularly active in certain districts.
The most sought-after properties notably include:
The most in-demand areas notably include:
These areas attract an international clientele and expatriates preparing their return to France.
Selling an apartment from abroad requires rigorous coordination.
A local professional can notably:
Professional support also makes it possible to reach qualified buyers or off-market networks.
Can a non-resident sell an apartment in France?
Yes. The sale of a property in France is possible even if the owner lives abroad.
Do I need to travel to France to sell?
No. The sale can be completed remotely thanks to a notarial power of attorney.
How is the capital gain calculated?
The capital gain corresponds to the difference between the sale price and the purchase price, after deduction of certain fees and works.
Can the sale proceeds be transferred abroad?
Yes. The notary can transfer the sale price to an international bank account after verification of the regulatory procedures.
Do I have to pay tax in my country of residence?
In most cases, the tax treaty helps avoid double taxation.
Is a tax representative required?
That depends on the seller’s country of residence and on the amount of the transaction.
How long does a property sale in Paris take?
On average between 3 and 4 months between the preliminary sale agreement and the final signing.
Can a property held through an SCI be sold?
Yes. The sale can be completed by the SCI itself or through the transfer of the shares.
Are diagnostics mandatory?
Yes. Several technical diagnostics must be completed before the sale.
Does energy performance influence the price?
Yes. Properties with strong energy ratings are often more sought after.
Fairway Luxury Real Estate supports international sellers in the marketing of their properties in Paris.
The agency notably operates in the following areas:
Thanks to a fine knowledge of the Paris market and a network of international buyers, the agency supports expatriate owners in the sale of their apartments.
Selling an Apartment in Paris with Fairway Luxury Real Estate
"Thanks to a fine knowledge of the Paris market and a network of international buyers, the agency supports expatriate owners in the sale of their apartments."
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