Can a non-resident sell French real estate?

Yes. A non-resident vendor may sell French real estate. Where the vendor is a non-EU resident, a tax representative must be appointed for the purposes of the French capital gains tax declaration (Article 244 bis A of the French General Tax Code), except for certain exempt situations.

What is the French capital gains tax on the sale of real estate?

A nineteen percent tax plus 17.2 percent social contributions apply to the net capital gain, with progressive abatements for length of ownership leading to a full exemption after twenty-two years for income tax and thirty years for social contributions. Specific allowances and exemptions apply to principal residences and to certain non-resident situations.

Can the sale be signed by videoconference?

Yes. The preliminary contract and the final authentic deed of sale may both be received by secure videoconference under the French notarial authentic electronic signature framework. Original identification documents must be presented to the witnessing notary at the moment of signature.

Who pays the notarial fees on a sale?

In a French residential sale, the so-called notarial fees are paid by the buyer. They comprise registration duties paid to the French Treasury, expenses (search fees, publicity, intermediaries) and the regulated emoluments of the notary, which are set by the French Commercial Code.

Do non-French-speaking parties need a translator?

Where any party does not understand French, a sworn translator assists at the signature and the notarial deed is read in the language of that party. The translation costs are usually borne by the requesting party.

Office of Maître Virginie LAIDET and Maître Flore de SAINT MAURICE

You are about to sell a property

Selling a property is a step to be prepared with care. Our role is to support you with rigour and clarity, from the preliminary sale agreement (compromis) to the handover of the keys, securing every stage of the notarial process.

Roadmap

Stages of the sale

1. Preparation

Assembly of the seller’s file: title deed, condominium documents, planning, diagnostic reports.

2. Preliminary sale agreement (compromis) or unilateral promise of sale

Mutual or unilateral commitment, setting the price, conditions precedent and deadlines.

3. Buyer’s statutory cooling-off period

Ten days from the first notification of the agreement (Article L. 271-1 of the French Construction and Housing Code), during which the buyer may withdraw without reason or penalty.

4. Satisfaction of the conditions precedent

Obtaining the mortgage offer, clearance of municipal and tenant pre-emption rights, planning checks.

5. Authentic deed of sale

Signature at the office, in person or remotely by authentic electronic procedure, transfer of the price and handover of the keys.

6. Registration with the French land registry

Formality that makes the transfer of ownership enforceable against third parties.

Diagnostic reports and seller’s obligations. Energy performance certificate (DPE) valid for ten years, statement of risks and pollution (ERP) valid for six months, lead and asbestos reports at signature where applicable, gas and electricity reports valid for three years, and a mandatory energy audit for properties rated F or G. In condominiums, the dated statement of charges, the Carrez surface measurement and the preliminary dated statement also apply.

Capital gains on real estate. Main exemptions: principal residence (Article 150 U, II, 1° of the French General Tax Code); sales below 15,000 €; first sale of a secondary residence under conditions; retired or disabled persons under means-tested conditions. The holding-period allowance leads to full exemption after twenty-two years for income tax and thirty years for social contributions. The office calculates the capital gain at signature and issues the certificate to the French tax authority.

Nationwide practice with focus on the Île-de-France region. The office handles sales located across the entire national territory. This means selling clients can rely on their usual notary, without extra cost.

For an initial estimate of the costs of sale, please consult our online simulators.

Our method

Preparation designed to support you step by step

Our method repose sur une préparation en amont qui évite les retards et les surprises. The online questionnaire nous permet de rassembler en une seule fois les éléments dont nous aurons besoin pour rédiger l’acte.

Vous renseignez votre dossier

From home, at your own pace. The questionnaire adapts to your situation and only asks what concerns you.

Vous joignez vos pièces

For each document required, you can upload it or tick « I will provide later »; the tool will list what remains to be sent.

Vous nous transmettez le tout

By secure email, with a password if you wish. A clear summary is returned to you.

Nous prenons le relais

Our office reviews your file, contacts you within a few days and initiates the necessary steps.

The online questionnaire

What we will cover together

The seller questionnaire has been designed to anticipate all the questions raised by the buyer and the buyer’s notary. It is your best protection and the best way to prepare your deed.

Themes covered by the questionnaire

Description and features of the property
Chain of title, deeds and easements
Diagnostic reports and condition of the property
Condominium rules, charges and works
Tenants, if any, and current leases
Tax due diligence and capital gains

What you gain from the process

An adaptive path that only asks what concerns you and lets you tick « I will provide later » at each step for documents you do not have to hand.

At the end of the process you receive a clear summary of everything entrusted to us, and a single secure transmission to the office.

Discover the questionnaire ›

Start the seller questionnaire

A few minutes are enough to start. You can return and complete your file at any time.

Start my questionnaire

In short sessions, at your own pace. Pick up where you left off whenever you like.

Are you also planning to buy another property? See the Acquiring page. For details of fees, see the Notarial fees page.

Our commitments

Our working framework

Absolute confidentiality

Notarial professional secrecy applies throughout the office. Your data is consulted solely for the purposes of your file and stored with the utmost care.

Personalised support

Each file is entrusted to a named contact, reachable and responsive, from the first exchange to the signature, and beyond.

Rigour and clarity

Clear explanation of each step, costs presented openly and documents checked one by one.

Good to know

Do not have time, or do not wish to complete your file online?

No worry. We will be pleased to open the file with you, at the office, by video conference or by telephone. We will use that time to ask the relevant questions and decide together which documents to send, at your pace and within your constraints.

Book a meeting with Maître Virginie LAIDET Book a meeting with Maître Flore de SAINT MAURICE

Printable memo

List of documents for a property sale

Download the list to keep it on hand.

Download the PDF

Nationwide practice

The office practises across the entire national territory. We may receive a sale or acquisition deed for a property located in the provinces as well as in the Paris region, in direct liaison with the other party’s notary, when one has been appointed.

Le principe est en effet que chaque partie peut, si elle le souhaite, être accompagnée par son propre notaire : les deux études se répartissent alors le travail dans l’intérêt de leur client respectif, sans surcoût pour les parties, conformément à la règle du partage de l’émolument.