{"id":2161295,"date":"2026-11-01T23:35:54","date_gmt":"2026-11-01T22:35:54","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161295"},"modified":"2026-11-04T19:44:27","modified_gmt":"2026-11-04T18:44:27","slug":"international-tax-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/international-tax-lawyer-paris\/","title":{"rendered":"International tax lawyer in Paris: French real estate from abroad"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161295\" class=\"elementor elementor-2161295 elementor-2160687\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-fiscalite-internationale-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Foreign investor and French real estate: purchase, ownership, resale, transfer<\/p>\n      <h1 id=\"kch-h1\"><em>International tax lawyer<\/em> in Paris:<span class=\"kcv-tail\"> French real estate from abroad.<\/span><\/h1>\n      <p class=\"kcv-sub\">A Paris flat bought from Geneva, Dubai or New York, a villa held by a Luxembourg company, a building placed in a trust: property located in France remains taxed under French rules, which the applicable tax treaty merely frames. For an international tax lawyer in Paris, rental income, the real estate wealth tax (IFI), the annual 3% tax, capital gains on resale and inheritance tax are all points to prepare before signing.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">A foreign company that owns a building in France and does not file its annual returns by 15 May at the latest is liable to the 3% tax on the market value of the property, every year. Gather the articles of association, the ownership chart and the latest returns before any exchange with the tax authorities.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">International tax \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the deed of acquisition, the chart of the companies or the trust, the returns already filed in France and the tax authority's letter if there is one: the firm will review the applicable regime and the obligations to be regularised.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s 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l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse 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La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. 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if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"International tax lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>French real estate held from abroad: <em>what decides the tax<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Tax law \u00b7 Paris 17th arrondissement<\/p>\n    <h2>What an <em>international tax lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Tax law<\/li><li>Non-residents and real estate<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, a lawyer (avocat) at the Paris Bar, advises individuals and structures established outside France on the tax aspects of buying, holding, letting, reselling or transferring property located in France.<\/p>\n    <p class=\"kcv-p\">The international taxation of a property investment is not limited to the question of residence. The firm looks at who owns the property, directly or through a chain of companies, in which State each holder is established, which treaty applies and which French returns follow.<\/p>\n    <p class=\"kcv-p\">Property located in France almost always attracts French tax: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031815417\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031815417\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 164 B of the French General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a> classes its income and capital gains among French-source income. The tax treaty then allocates the right to tax and provides for the elimination of double taxation, without relieving the taxpayer of French filing obligations.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>The ownership chain<\/h3><p>Individual, civil company, foreign company, foundation or trust: each link changes the tax due, the person liable and the annual returns to file.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The applicable treaty<\/h3><p>The treaty between France and the State of residence determines who taxes rental income, real estate wealth and capital gains. It must be read before any calculation.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>French deadlines<\/h3><p>Income tax return, IFI, annual return for the 3% tax by 15 May at the latest, levy paid on sale: the calendar does not follow that of the State of residence.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Non-resident and French property: <em>the applicable rules<\/em><\/h2>\n<p class=\"kcv-lead\">Five rules structure the taxation of French property held from abroad.<\/p>\n<ol class=\"kcv-conds\">\n  <li>Income from property located in France and capital gains on its sale are French-source income (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031815417\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031815417\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 164 B of the General Tax Code<\/a>). Tax residence is determined by the household, the main place of stay, professional activity or the centre of economic interests (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051202565\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051202565\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 4 B of the same code<\/a>), and the treaty then settles cases of dual residence: the Court of Cassation (Cour de cassation) set aside a judgment that had disregarded the treaty rule although both tax authorities claimed the taxpayer, \"from which it follows that there is a conflict of tax residence requiring application of Article 4, paragraph 2, of the Convention of 9 September 1966\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/619de447b458df69d4022aac\" target=\"_blank\" rel=\"noopener\">Cass. com., 24 November 2021, No. 19-14.013<\/a>) (our translation).<\/li>\n  <li>Any legal entity that owns, directly or through an intermediate entity, property located in France is liable to an annual tax equal to 3% of its market value (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000018014411\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000018014411\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 990 D of the General Tax Code<\/a>), unless exempt under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334448\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334448\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 990 E<\/a>. The Court of Cassation infers from this that \"every entity is liable to the 3% tax on the market value of the property it owns in France, unless it shows that it falls within one of the cases listed by the latter\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/663dbd819b8d29000893487c\" target=\"_blank\" rel=\"noopener\">Cass. com., 10 May 2024, No. 21-11.230<\/a>) (our translation).<\/li>\n  <li>A non-resident is subject to the real estate wealth tax on property located in France and on the French real estate portion of their shares, where the net value of taxable real estate assets at 1 January exceeds \u20ac1,300,000 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036384999\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036384999\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 964 of the General Tax Code<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036385003\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036385003\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 965<\/a>). Under the former wealth tax (ISF) and the Franco-Russian treaty, the Court of Cassation held that the concept of property-rich company (soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re) provided for by the treaty \"must have the meaning given to it by the provisions of Article 750 ter, 2\u00b0), paragraphs 1, 2 and 4 of the General Tax Code\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69fad6b6cdc6046d47c0707c\" target=\"_blank\" rel=\"noopener\">Cass. com., 6 May 2026, No. 24-22.185<\/a>) (our translation).<\/li>\n  <li>The capital gain made by a non-resident on the sale of French property is subject to a levy, at the rate of 19% for individuals (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 244 bis A of the General Tax Code<\/a>). The Council of State (Conseil d'\u00c9tat) held that EU law only precludes a levy exceeding that 19% rate, and dismissed the appeal of a seller resident in Monaco who sought a full discharge (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045962824\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045962824\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 23 June 2022, No. 445785<\/a>).<\/li>\n  <li>Where the deceased or donor is not tax-resident in France, property located in France, held directly or indirectly, remains subject to inheritance and gift tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024453202\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024453202\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 750 ter, 2\u00b0, of the General Tax Code<\/a>). Indirect holding is found where the family holds more than half of the rights in the owning company, whatever the number of intermediate companies.<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The applicable tax treaty may limit France's right to tax: filing obligations, exemptions and the 3% tax are then examined separately, each under its own text.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to send depending on <em>your structure<\/em><\/h2>\n<p class=\"kcv-lead\">Ownership of the property determines the tax: the documents must describe each link, down to the person who draws the economic benefit.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Position A<\/p><p class=\"kcv-opt-t\">You hold the property directly<\/p><ul><li>Deed of acquisition, table of rents and charges, lease or management contracts<\/li><li>Evidence of residence in the other State and the tax returns filed there<\/li><li>Income tax and IFI notices received in France, correspondence with the non-residents tax office<\/li><li>Plan for a sale or gift, valuation of the property and history of works<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Position B<\/p><p class=\"kcv-opt-t\">A company, foundation or trust holds the property<\/p><ul><li>Articles of association, register of shareholders or trust deed, full ownership chart of the holding chain<\/li><li>Annual returns for the 3% tax already filed, with their filing receipts<\/li><li>Identity and address of the shareholders holding more than 1% and of the beneficial owners at 1 January<\/li><li>Formal notice, request for information or proposed reassessment received<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Do not rush to file an incomplete regularisation return: the administrative tolerance for a first regularisation applies only once, and an inaccurate declaration about the shareholders can deprive it of effect.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>IFI for non-residents<\/li><li>3% tax<\/li><li>Capital gains of non-residents<\/li><li>International inheritance<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>supports you<\/em><\/h2>\n<p class=\"kcv-lead\">Reconstruct the ownership, read the treaty, then determine the returns and the tax due.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Mapping the ownership<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm reconstructs the chain between the property and the individual who benefits from it, with the State of registered office or residence of each link.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Reading the applicable treaty<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The treaty between France and the State concerned is read article by article: real estate income, capital gains, wealth, residence and elimination of double taxation.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Establishing the French obligations<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Property income, IFI, the 3% tax return, levy on capital gains and any representative: each obligation is tied to its text and its deadline.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Regularising or challenging<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Where the tax authorities have already acted, the firm examines the regularity of the procedure, the value adopted and the response to give, as far as a claim and, if necessary, the court.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The firm cannot act as your accredited tax representative on a sale: the administrative doctrine declares that role incompatible with the profession of lawyer. It does, however, prepare the file with the notary (notaire) and the representative chosen.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The timeline <em>of a real estate investment in France<\/em><\/h2>\n<p class=\"kcv-lead\">From structuring the purchase to resale or transfer.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Before the purchase<\/p><p><strong>Before the promise to sell.<\/strong> Choose between direct ownership, a French company or a foreign entity, weighing the 3% tax, the IFI and the future exit.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">1 January<\/p><p>Date on which ownership of the property (for the 3% tax), the assets taxable to IFI and the identity of the shareholders to be declared are assessed.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">15 May<\/p><p>Last day for the annual return for the 3% tax, whether it is accompanied by payment or is a condition of the exemption.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Income tax return<\/p><p>Declaration of French-source rents and, where applicable, evidence of the average rate on worldwide income.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Resale<\/p><p>Calculation of the capital gain, appointment of an accredited representative if no exemption applies, payment of the levy when the deed is registered.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Death or gift<\/p><p>Inheritance or gift return in France for the French property, including where it is held through companies controlled by the family.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before acting<\/em><\/h2>\n<p class=\"kcv-lead\">No calculation is reliable without the ownership chain and the exact treaty.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Tax residence of individuals under Article 4 B, registered office and tax residence of each entity under its own rules, then the applicable treaty and foreign supporting documents.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Chain of shareholdings between the property and the individual, State of registered office of each entity and existence of an administrative assistance agreement.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Annual returns for the 3% tax filed, filing dates and accuracy of the identity of shareholders and beneficiaries.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Market value adopted at 1 January and the comparables used by the tax authorities for the IFI or the 3% tax.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Reassessment periods and regularity of the procedure followed against each taxpayer and each jointly liable entity.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">The common situations of the foreign investor determine the first priority of the file.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Paris flat let by a non-resident<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Key evidence:<\/strong> Leases, rent statements, returns filed in the State of residence and evidence of worldwide income.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> Each annual income tax return fixes the rate applied to French rents.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Declare the rents in France, compare the minimum rate and the average rate, apply the treaty.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Property held by a foreign company<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Key evidence:<\/strong> Articles of association, register of shareholders, ownership chart and annual returns filed.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The annual return must be filed by 15 May at the latest.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Check the exemption from the 3% tax and regularise the open years if it was not obtained.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Property held in a trust or foundation<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Key evidence:<\/strong> Constitutive deed, identity of the current beneficiaries and of the settlor, chain of underlying companies.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The beneficiaries are identified as at 1 January of each year.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Measure the exposure to the 3% tax and to transfer duties, then adapt the returns.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>SCI shares held from abroad<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Key evidence:<\/strong> Articles of association, SCI accounts, tax treaty of the partner's State of residence.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The treaty classification of the shares determines the IFI and the capital gain.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Treat the shares as real estate rights where the treaty so provides and declare accordingly.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Resale by a non-resident seller<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Key evidence:<\/strong> Deed of acquisition, invoices for works, holding period, evidence of residence on the day of sale.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The levy is paid when the deed is registered.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Calculate the capital gain, examine the exemptions and the exemption from appointing a representative, prepare the deed with the notary.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Proposed reassessment received<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Key evidence:<\/strong> The proposal, comparables, returns filed and evidence of value.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The response period stated on the proposal must be observed.<\/p><p class=\"kcv-p\"><strong>Useful step:<\/strong> Discuss the value, the procedure and the taxpayer targeted, then lodge a claim if the tax is upheld.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>international tax<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>Does a buyer resident outside France pay French tax on the rent from their Paris flat?<\/summary><div class=\"a\"><p>Yes, as a general rule. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031815417\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031815417\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 164 B of the General Tax Code<\/a> classes income from property located in France as French-source income, and tax treaties as a rule leave the right to tax real estate income to the State where the property is situated, as illustrated by the Franco-Luxembourg treaty of 1 April 1958 applied by the Court of Cassation to property holding companies (SCI) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67eccf1f05aee137f36c34d7\" target=\"_blank\" rel=\"noopener\">Cass. com., 2 April 2025, No. 23-14.568<\/a>). Rents are therefore declared in France, whatever the owner's residence. The State of residence may also tax them, but must eliminate the double taxation using the method provided by the treaty.<\/p><p>For the calculation, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985917\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985917\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 197 A<\/a> applies the income tax scale with a minimum rate of 20% up to the upper limit of the second bracket, then 30% above it. An owner who shows that the average rate calculated on all their worldwide income would be lower obtains application of that rate to their French income. Point b of the same article, which allows certain maintenance payments to be deducted in this calculation under conditions, was challenged by a non-resident: the Council of State refused to refer the priority preliminary ruling on constitutionality (QPC) to the Constitutional Council, as it raised no serious question (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047090666\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047090666\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 3 February 2023, No. 468904<\/a>), which went against them. The firm therefore gathers the foreign returns and evidence of worldwide income before opting, because the average rate is never presumed.<\/p><\/div><\/details><details><summary>Does a foreign company that owns property in France owe the annual 3% tax?<\/summary><div class=\"a\"><p>It is liable in principle. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000018014411\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000018014411\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 990 D of the General Tax Code<\/a> subjects to an annual tax equal to 3% of market value the legal entities, legal persons, bodies, fiduciary arrangements (fiducies) or comparable institutions that own property located in France, directly or through an intermediate entity. The tax is due each year on property owned on 1 January (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334436\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334436\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 990 F<\/a>). The Court of Cassation holds that \"every entity is liable to the 3% tax on the market value of the property it owns in France, unless it shows that it falls within one of the cases listed by the latter\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/663dbd819b8d29000893487c\" target=\"_blank\" rel=\"noopener\">Cass. com., 10 May 2024, No. 21-11.230<\/a>) (our translation). In that case, the foundation that owned a villa lost: its appeal was dismissed.<\/p><p>The exemption depends on <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334448\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334448\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 990 E<\/a>. For an entity whose registered office is in France, in the European Union or in a State bound to France by an administrative assistance agreement or a non-discrimination treaty, it requires in particular that the property owned on 1 January and the identity of the shareholders holding more than 1% of the rights be declared each year by 15 May at the latest. Other cases exist, such as a predominance of non-real-estate assets or listing on a regulated market. A company established in a State that falls into none of these categories cannot escape the tax through its declarations alone. The firm therefore examines the State of registered office of each entity before reaching a conclusion.<\/p><\/div><\/details><details><summary>What does a foreign company risk if it has missed its annual returns for the 3% tax?<\/summary><div class=\"a\"><p>It risks being taxed for all the years that the tax authorities can still reassess. The administrative doctrine accepts that an entity that could have claimed the exemption may regularise its returns within thirty days of a formal notice, without paying the tax. This tolerance is strictly limited: referring to an earlier ministerial reply, the Court of Cassation noted that taxpayers who file their returns within the period of the formal notice may be exempted, \"this tolerance measure applying only to the first request for regularisation\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca2b939720f107bdacba1b\" target=\"_blank\" rel=\"noopener\">Cass. com., 4 November 2020, No. 18-11.771<\/a>) (our translation). The company that had already benefited from a regularisation was held liable for the tax: the decision went against it.<\/p><p>The Court of Cassation also set aside, in 2026, a court of appeal that had not examined whether the tax authorities had disregarded their own doctrine by demanding payment of the tax in the formal notice itself (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a4de55f93c619cd1f844032\" target=\"_blank\" rel=\"noopener\">Cass. com., 8 July 2026, No. 25-12.737<\/a>). The firm therefore checks the date and content of the formal notice, the existence of an earlier tolerance, the years concerned and the accuracy of the information given about the shareholders. A regularisation return needs careful preparation: it is often the only opportunity to benefit from the tolerance, and the declared identity of the shareholders must match the reality on each 1 January concerned.<\/p><\/div><\/details><details><summary>Can a foreign trust or foundation be exempt from the 3% tax?<\/summary><div class=\"a\"><p>The trust falls within the scope of the tax. The Council of State held that trusts, including those without legal personality, are institutions comparable to the fiducie and that French property placed in them is subject to the annual 3% tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038458570\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038458570\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 9 May 2019, No. 426431<\/a>). The exemption remains possible, but it requires identifying each year the persons who hold the rights.<\/p><p>This identification raises a difficulty specific to structures without shareholders. For a foundation that declared only a future beneficiary, the Court of Cassation held that \"Only the real economic beneficiaries, as at 1 January of the tax year, of the legal entities concerned, and not potential beneficiaries, may be treated as the shareholders, partners or other members who hold, in any capacity, more than 1% of the shares, units or other rights\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/663dbd819b8d29000893487c\" target=\"_blank\" rel=\"noopener\">Cass. com., 10 May 2024, No. 21-11.230<\/a>) (our translation). The foundation therefore did not obtain the exemption. Conversely, concerning a company whose shares had been held by a trustee, the Court held that \"the trustee, whose estate, within the meaning of the tax provisions governing the ISF, does not include the assets transferred to the fiducie, cannot be considered a shareholder\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a4de55f93c619cd1f844032\" target=\"_blank\" rel=\"noopener\">Cass. com., 8 July 2026, No. 25-12.737<\/a>) (our translation): the court of appeal had to examine whether the returns naming the settlor as shareholder gave sufficient information. The firm examines the constitutive deed, the status of the beneficiaries on each 1 January and the chain of companies held, before any return or claim.<\/p><\/div><\/details><details><summary>In a chain of companies, who pays the 3% tax and who must receive the tax authorities' notices?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334436\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334436\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 990 F of the General Tax Code<\/a> designates as the taxpayer the legal person or persons closest to the property in the chain that are not exempted through the declaration route. The entities interposed between that taxpayer and the property are jointly liable for payment. Two 2026 judgments draw from this distinction a procedural consequence favourable to the tax authorities.<\/p><p>In the first, the Court of Cassation holds that the tax authorities are not required to notify the documents following the proposed reassessment to all the interposed entities, \"these interposed entities being only jointly liable for its payment and not the legal taxpayers of this tax\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a17df4fcdc6046d4732b631\" target=\"_blank\" rel=\"noopener\">Cass. com., 28 May 2026, No. 24-18.404<\/a>) (our translation). In the second, a trust held the property through two successive companies; the Court holds that the tax authorities did not have to notify the procedure to the \"legal persons interposed between the trust, the legal taxpayer of the 3% tax on the market value of the property, and the property in question\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6aaa637cc27382d099c5d37f\" target=\"_blank\" rel=\"noopener\">Cass. com., 16 September 2026, No. 25-11.299<\/a>) (our translation). The two court of appeal judgments that had annulled the procedures were set aside. The argument based on failure to notify an intermediate company must therefore be abandoned. The discussion shifts to the exact identification of the taxpayer, the value adopted and the conditions of the exemption, which the firm examines link by link.<\/p><\/div><\/details><details><summary>Does a non-resident investor owe IFI on French property held through a company?<\/summary><div class=\"a\"><p>Yes where the net value of their taxable real estate assets exceeds \u20ac1,300,000. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036384999\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036384999\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 964 of the General Tax Code<\/a> subjects individuals who are not tax-resident in France to the real estate wealth tax on property located in France and on shares in companies, up to the portion of their value representing that property. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036385003\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036385003\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 965<\/a> extends the tax base to assets held indirectly through French or foreign companies.<\/p><p>The tax treaty may reserve the right to tax real estate wealth to the State where the property is situated, but it often refers to domestic law to define its own terms. Under the former wealth tax (imp\u00f4t de solidarit\u00e9 sur la fortune), the Court of Cassation held that the concept of property-rich company provided for by the Franco-Russian treaty \"must have the meaning given to it by the provisions of Article 750 ter, 2\u00b0), paragraphs 1, 2 and 4 of the General Tax Code\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69fad6b6cdc6046d47c0707c\" target=\"_blank\" rel=\"noopener\">Cass. com., 6 May 2026, No. 24-22.185<\/a>) (our translation). The taxpayer who argued for a narrower reading of the treaty lost. The firm therefore calculates the French real estate portion of each holding, checks the applicable treaty and the definition it adopts, then prepares the return or the response to the tax authorities.<\/p><\/div><\/details><details><summary>Are shares in a French SCI treated as real estate under tax treaties?<\/summary><div class=\"a\"><p>It depends on the applicable treaty and the tax concerned. For partners resident in Luxembourg, the Court of Cassation held, under the ISF and the Franco-Luxembourg treaty of 1 April 1958, that \"shares in property holding companies (soci\u00e9t\u00e9s civiles immobili\u00e8res) having their registered office in France and owning real estate located in France must be regarded as real estate within the meaning of the treaty\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67eccf1f05aee137f36c34d7\" target=\"_blank\" rel=\"noopener\">Cass. com., 2 April 2025, No. 23-14.568<\/a>) (our translation). It added that the results of these companies had to be taxed in France under the treaty, regardless of whether they have their own tax personality. The taxpayers' appeal was dismissed: the decision went against them.<\/p><p>A foreign investor who holds a Paris flat through an SCI therefore cannot presume that interposing a company turns real estate into a mere movable shareholding taxable only in their State of residence. Each treaty must be read: some expressly refer to property-rich companies, others refer to domestic law, and others contain special rules for capital gains. The firm examines the articles of association, the tax regime of the SCI, the composition of its assets and the treaty of each partner's State of residence, before determining the French returns and the expected tax burden.<\/p><\/div><\/details><details><summary>What tax applies to the capital gain when the foreign investor sells their property?<\/summary><div class=\"a\"><p>The capital gain is subject to a specific levy provided for by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 244 bis A of the General Tax Code<\/a>. It applies to individuals who are not tax-resident in France and to legal persons whose registered office is outside France, subject to international treaties. Individuals are subject to a rate of 19%; for legal persons, the text refers to the standard corporate income tax rate, with special rules for those established in the European Union or the European Economic Area. The levy is paid when the sale deed is registered.<\/p><p>The comparison with residents has given rise to litigation. A seller resident in Monaco, taxed at the corporate income tax rate then applicable, had obtained relief for the portion exceeding 19%. The Council of State held that EU law only precluded a levy above that rate and dismissed the appeal seeking a full discharge (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045962824\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045962824\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 23 June 2022, No. 445785<\/a>). The firm reconstructs the acquisition price, the documented costs and works and the holding period, examines the treaty and the possible exemptions, then prepares with the notary the capital gains return annexed to the deed.<\/p><\/div><\/details><details><summary>Must the non-resident seller appoint an accredited tax representative?<\/summary><div class=\"a\"><p>It depends on their State of residence and on the transaction. Under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 244 bis A of the General Tax Code<\/a>, the levy is paid under the responsibility of a representative established in France and accredited by the tax authorities. The obligation does not apply where the seller is domiciled, established or incorporated in a State of the European Union or the European Economic Area bound to France by an administrative assistance agreement and a recovery assistance agreement.<\/p><p>Where the seller is a French partnership or a European structure with an equivalent regime, the obligation is assessed at the level of each partner.<\/p><p>For individual sellers established outside that scope, the administrative doctrine (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/7560-PGP.html\" target=\"_blank\" rel=\"noopener\">BOI-RFPI-PVINR-30-20<\/a>) provides for an automatic exemption in several cases, in particular where the sale price does not exceed \u20ac150,000, a threshold assessed per seller but with a married or civil-partnered couple subject to joint taxation counted as a single seller, where the holding period results in full exemption from both income tax and social contributions, or where the sale concerns a former main residence that is exempt. These exemptions do not apply to a company or body whose registered office is outside the European Union and the European Economic Area: the same doctrine maintains an accredited representative for them, whatever the price and the nature of the sale. The person drawing up the deed assesses these criteria themselves. The same doctrine recalls that practising as a lawyer is incompatible with the activity of tax representation: the firm therefore cannot take on that role. It can, however, check whether an exemption applies, prepare the capital gains calculation and the supporting documents, and coordinate the sale with the notary and the accredited representative chosen by the seller.<\/p><\/div><\/details><details><summary>Can a former resident who kept their home in France sell it without capital gains tax?<\/summary><div class=\"a\"><p>Two distinct exemptions exist and their conditions must not be confused. The first concerns the property that was the main residence in France on the day of departure, where the seller settles in an EU State or in a State bound to France by an administrative assistance agreement and a recovery assistance agreement of a scope similar to Directive 2010\/24\/EU, provided that State is not a non-cooperative State within the meaning of Article 238-0 A: the sale must take place by 31 December of the year following the transfer of residence at the latest, and the home must not have been made available to third parties in the meantime (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 244 bis A, I, 1<\/a>).<\/p><p>The second, provided for in point 2\u00b0 of II of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053544910\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053544910\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 150 U of the General Tax Code<\/a>, benefits the non-resident who is a national of an EU or European Economic Area State bound to France by an administrative assistance agreement, and who was continuously tax-resident in France for at least two years. It is limited to one residence and to \u20ac150,000 of net taxable capital gain. The sale must take place by 31 December of the tenth year following departure at the latest, or without any time limit if the seller has had unrestricted use of the property since 1 January of the previous year. The firm checks nationality, State of residence, date of departure, use of the home since then and the absence of any earlier exemption, document by document.<\/p><\/div><\/details><details><summary>What do the heirs pay when the foreign owner of French property dies?<\/summary><div class=\"a\"><p>French inheritance tax remains due on the property. Where the deceased was not tax-resident in France, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024453202\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024453202\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 750 ter, 2\u00b0, of the General Tax Code<\/a> subjects to inheritance and gift tax the assets located in France, and in particular property owned directly or indirectly. Indirect holding is found where the property belongs to a company in which the deceased, alone or with their spouse, ascendants, descendants or siblings, holds more than half of the rights, whatever the number of intermediate companies.<\/p><p>The same text deems French the shares of unlisted foreign companies whose assets consist mainly of French property, in proportion to the value of that property. Interposing a foreign company therefore does not take the Paris flat out of an estate taxable in France. A bilateral inheritance treaty, where one exists between France and the State concerned, may change this result and must be read before any return. The firm examines the deceased's residence, the ownership chain, any treaty, the value of the property on the date of death and the return to be filed, together with the notary in charge of settling the estate.<\/p><\/div><\/details><details><summary>Are social charges due on the rent of an investor established in the European Union?<\/summary><div class=\"a\"><p>The generalised social contribution (CSG) applies in principle to income from property located in France received by persons not tax-resident in France (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051218166\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051218166\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 136-6, I bis, of the Social Security Code<\/a>). The same article provides for an exception: persons who, for health insurance purposes, fall under legislation subject to the European regulation coordinating social security systems and who are not dependent on a French compulsory scheme are not liable.<\/p><p>This exception does not remove all levies. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037949145\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037949145\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 235 ter of the General Tax Code<\/a> introduces a solidarity levy on the same investment income, at the rate of 7.5%, and specifies that it applies regardless of the exception provided for insured persons covered by another State. An investor affiliated to the social security system of an EU State therefore pays, in principle, this solidarity levy without the CSG. Entitlement to the exception depends on the applicable health insurance legislation and on the absence of cover by a French compulsory scheme, not on the State of residence alone. The firm checks the certificate of affiliation, the classification of the income and the notices received, then prepares a claim where contributions were wrongly levied on years that are still open.<\/p><\/div><\/details><details><summary>How do the tax authorities value a Paris property for the IFI or the 3% tax?<\/summary><div class=\"a\"><p>The 3% tax and the IFI are assessed on the market value of the property on 1 January. The Court of Cassation defines this concept consistently: \"the market value of a property corresponds to the price that could be obtained through the interplay of supply and demand on a real market, taking into account the factual and legal situation in which the property stands at the time of the event giving rise to the tax\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca740c55439e60eb7cb825\" target=\"_blank\" rel=\"noopener\">Cass. com., 27 March 2019, No. 18-10.933<\/a>) (our translation). In that case, a married couple argued that the co-ownership in undivided shares of their main residence justified a discount. The court of appeal held that the co-ownership did not affect the value, in the absence of any plan to sell a share, and the appeal was dismissed: the decision went against the taxpayers.<\/p><p>The same judgment upholds a proposed reassessment that described the property precisely and used, for each year, three comparable sales located in the same Paris arrondissement. The useful discussion therefore concerns the relevance of the comparables, the surface area, the condition of the property, its rental situation or its legal constraints, rather than a discount in principle. The firm gathers the deeds, the diagnostic reports, the current leases and the comparable sales, then checks whether the elements adopted by the tax authorities really describe the property in the factual and legal situation in which it stood on the date of taxation.<\/p><\/div><\/details><details><summary>What should be done if both France and the State of residence consider the investor to be their resident?<\/summary><div class=\"a\"><p>The conflict is settled by the treaty, not by French law alone. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051202565\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051202565\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 4 B of the General Tax Code<\/a> looks in particular at the household, the main place of stay, professional activity and the centre of economic interests. An investor who owns substantial real estate in France may thus be claimed by the French tax authorities while another State regards them as its resident. Treaties then contain successive criteria to decide between the two States.<\/p><p>In a Franco-Swiss case, the court of appeal had required the taxpayers to prove their Swiss residence within the meaning of the treaty, although they were taxed in Switzerland on a lump-sum (expenditure-based) basis. The Court of Cassation set that judgment aside: since both tax authorities recognised the persons concerned as residents, there was a residence conflict, \"from which it follows that there is a conflict of tax residence requiring application of Article 4, paragraph 2, of the Convention of 9 September 1966\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/619de447b458df69d4022aac\" target=\"_blank\" rel=\"noopener\">Cass. com., 24 November 2021, No. 19-14.013<\/a>) (our translation). This outcome is favourable to the taxpayers, but it does not prejudge the result of applying the treaty criteria. The firm gathers the foreign residence certificates, the chronology of stays, the location of the household and of interests, then tests these elements against the criteria of the applicable treaty.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051202565\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051202565\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 4 B of the General Tax Code<\/span><span class=\"kcv-art-t\">tax residence in France<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031815417\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031815417\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 164 B of the General Tax Code<\/span><span class=\"kcv-art-t\">French-source income and capital gains<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985917\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985917\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 197 A of the General Tax Code<\/span><span class=\"kcv-art-t\">minimum and average rates for non-residents<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048806274\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 244 bis A of the General Tax Code<\/span><span class=\"kcv-art-t\">levy on non-residents' real estate capital gains<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053544910\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053544910\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 150 U of the General Tax Code<\/span><span class=\"kcv-art-t\">real estate capital gains and exemptions<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036384999\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036384999\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 964 of the General Tax Code<\/span><span class=\"kcv-art-t\">real estate wealth tax (IFI) for non-residents<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000018014411\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000018014411\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 990 D of the General Tax Code<\/span><span class=\"kcv-art-t\">annual 3% tax on the market value of property<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334448\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334448\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 990 E of the General Tax Code<\/span><span class=\"kcv-art-t\">exemptions from the 3% tax<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024453202\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024453202\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 750 ter of the General Tax Code<\/span><span class=\"kcv-art-t\">territorial scope of inheritance and gift tax<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051218166\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051218166\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 136-6 of the Social Security Code<\/span><span class=\"kcv-art-t\">social contribution on investment income<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/tax-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Tax law<\/span><span class=\"kcv-pg-s\">The firm's expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/real-estate-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Real estate taxation<\/span><span class=\"kcv-pg-s\">The firm's expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/inheritance-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Inheritance taxation<\/span><span class=\"kcv-pg-s\">The firm's expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/real-estate-law-attorneys-paris-75017\/sci-lawyer\/\"><span class=\"kcv-pg-t\">Property holding company (SCI)<\/span><span class=\"kcv-pg-s\">The firm's expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>French property held from abroad? <em>Take stock today<\/em>.<\/h2>\n      <p>Send the deed of acquisition, the ownership chart and the returns already filed: the firm identifies the tax due, the missing returns and the appropriate response.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Does a buyer resident outside France pay French tax on the rent from their Paris flat?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, as a general rule. Article 164 B of the General Tax Code classes income from property located in France as French-source income, and tax treaties as a rule leave the right to tax real estate income to the State where the property is situated, as illustrated by the Franco-Luxembourg treaty of 1 April 1958 applied by the Court of Cassation to property holding companies (SCI) (Cass. com., 2 April 2025, No. 23-14.568). Rents are therefore declared in France, whatever the owner's residence. The State of residence may also tax them, but must eliminate the double taxation using the method provided by the treaty. For the calculation, Article 197 A applies the income tax scale with a minimum rate of 20% up to the upper limit of the second bracket, then 30% above it. An owner who shows that the average rate calculated on all their worldwide income would be lower obtains application of that rate to their French income. Point b of the same article, which allows certain maintenance payments to be deducted in this calculation under conditions, was challenged by a non-resident: the Council of State refused to refer the priority preliminary ruling on constitutionality (QPC) to the Constitutional Council, as it raised no serious question (CE, 3 February 2023, No. 468904), which went against them. The firm therefore gathers the foreign returns and evidence of worldwide income before opting, because the average rate is never presumed.\"}}, {\"@type\": \"Question\", \"name\": \"Does a foreign company that owns property in France owe the annual 3% tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It is liable in principle. Article 990 D of the General Tax Code subjects to an annual tax equal to 3% of market value the legal entities, legal persons, bodies, fiduciary arrangements (fiducies) or comparable institutions that own property located in France, directly or through an intermediate entity. The tax is due each year on property owned on 1 January (Article 990 F). The Court of Cassation holds that \\\"every entity is liable to the 3% tax on the market value of the property it owns in France, unless it shows that it falls within one of the cases listed by the latter\\\" (Cass. com., 10 May 2024, No. 21-11.230) (our translation). In that case, the foundation that owned a villa lost: its appeal was dismissed. The exemption depends on Article 990 E. For an entity whose registered office is in France, in the European Union or in a State bound to France by an administrative assistance agreement or a non-discrimination treaty, it requires in particular that the property owned on 1 January and the identity of the shareholders holding more than 1% of the rights be declared each year by 15 May at the latest. Other cases exist, such as a predominance of non-real-estate assets or listing on a regulated market. A company established in a State that falls into none of these categories cannot escape the tax through its declarations alone. The firm therefore examines the State of registered office of each entity before reaching a conclusion.\"}}, {\"@type\": \"Question\", \"name\": \"What does a foreign company risk if it has missed its annual returns for the 3% tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It risks being taxed for all the years that the tax authorities can still reassess. The administrative doctrine accepts that an entity that could have claimed the exemption may regularise its returns within thirty days of a formal notice, without paying the tax. This tolerance is strictly limited: referring to an earlier ministerial reply, the Court of Cassation noted that taxpayers who file their returns within the period of the formal notice may be exempted, \\\"this tolerance measure applying only to the first request for regularisation\\\" (Cass. com., 4 November 2020, No. 18-11.771) (our translation). The company that had already benefited from a regularisation was held liable for the tax: the decision went against it. The Court of Cassation also set aside, in 2026, a court of appeal that had not examined whether the tax authorities had disregarded their own doctrine by demanding payment of the tax in the formal notice itself (Cass. com., 8 July 2026, No. 25-12.737). The firm therefore checks the date and content of the formal notice, the existence of an earlier tolerance, the years concerned and the accuracy of the information given about the shareholders. A regularisation return needs careful preparation: it is often the only opportunity to benefit from the tolerance, and the declared identity of the shareholders must match the reality on each 1 January concerned.\"}}, {\"@type\": \"Question\", \"name\": \"Can a foreign trust or foundation be exempt from the 3% tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The trust falls within the scope of the tax. The Council of State held that trusts, including those without legal personality, are institutions comparable to the fiducie and that French property placed in them is subject to the annual 3% tax (CE, 9 May 2019, No. 426431). The exemption remains possible, but it requires identifying each year the persons who hold the rights. This identification raises a difficulty specific to structures without shareholders. For a foundation that declared only a future beneficiary, the Court of Cassation held that \\\"Only the real economic beneficiaries, as at 1 January of the tax year, of the legal entities concerned, and not potential beneficiaries, may be treated as the shareholders, partners or other members who hold, in any capacity, more than 1% of the shares, units or other rights\\\" (Cass. com., 10 May 2024, No. 21-11.230) (our translation). The foundation therefore did not obtain the exemption. Conversely, concerning a company whose shares had been held by a trustee, the Court held that \\\"the trustee, whose estate, within the meaning of the tax provisions governing the ISF, does not include the assets transferred to the fiducie, cannot be considered a shareholder\\\" (Cass. com., 8 July 2026, No. 25-12.737) (our translation): the court of appeal had to examine whether the returns naming the settlor as shareholder gave sufficient information. The firm examines the constitutive deed, the status of the beneficiaries on each 1 January and the chain of companies held, before any return or claim.\"}}, {\"@type\": \"Question\", \"name\": \"In a chain of companies, who pays the 3% tax and who must receive the tax authorities' notices?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article 990 F of the General Tax Code designates as the taxpayer the legal person or persons closest to the property in the chain that are not exempted through the declaration route. The entities interposed between that taxpayer and the property are jointly liable for payment. Two 2026 judgments draw from this distinction a procedural consequence favourable to the tax authorities. In the first, the Court of Cassation holds that the tax authorities are not required to notify the documents following the proposed reassessment to all the interposed entities, \\\"these interposed entities being only jointly liable for its payment and not the legal taxpayers of this tax\\\" (Cass. com., 28 May 2026, No. 24-18.404) (our translation). In the second, a trust held the property through two successive companies; the Court holds that the tax authorities did not have to notify the procedure to the \\\"legal persons interposed between the trust, the legal taxpayer of the 3% tax on the market value of the property, and the property in question\\\" (Cass. com., 16 September 2026, No. 25-11.299) (our translation). The two court of appeal judgments that had annulled the procedures were set aside. The argument based on failure to notify an intermediate company must therefore be abandoned. The discussion shifts to the exact identification of the taxpayer, the value adopted and the conditions of the exemption, which the firm examines link by link.\"}}, {\"@type\": \"Question\", \"name\": \"Does a non-resident investor owe IFI on French property held through a company?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes where the net value of their taxable real estate assets exceeds \u20ac1,300,000. Article 964 of the General Tax Code subjects individuals who are not tax-resident in France to the real estate wealth tax on property located in France and on shares in companies, up to the portion of their value representing that property. Article 965 extends the tax base to assets held indirectly through French or foreign companies. The tax treaty may reserve the right to tax real estate wealth to the State where the property is situated, but it often refers to domestic law to define its own terms. Under the former wealth tax (imp\u00f4t de solidarit\u00e9 sur la fortune), the Court of Cassation held that the concept of property-rich company provided for by the Franco-Russian treaty \\\"must have the meaning given to it by the provisions of Article 750 ter, 2\u00b0), paragraphs 1, 2 and 4 of the General Tax Code\\\" (Cass. com., 6 May 2026, No. 24-22.185) (our translation). The taxpayer who argued for a narrower reading of the treaty lost. The firm therefore calculates the French real estate portion of each holding, checks the applicable treaty and the definition it adopts, then prepares the return or the response to the tax authorities.\"}}, {\"@type\": \"Question\", \"name\": \"Are shares in a French SCI treated as real estate under tax treaties?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It depends on the applicable treaty and the tax concerned. For partners resident in Luxembourg, the Court of Cassation held, under the ISF and the Franco-Luxembourg treaty of 1 April 1958, that \\\"shares in property holding companies (soci\u00e9t\u00e9s civiles immobili\u00e8res) having their registered office in France and owning real estate located in France must be regarded as real estate within the meaning of the treaty\\\" (Cass. com., 2 April 2025, No. 23-14.568) (our translation). It added that the results of these companies had to be taxed in France under the treaty, regardless of whether they have their own tax personality. The taxpayers' appeal was dismissed: the decision went against them. A foreign investor who holds a Paris flat through an SCI therefore cannot presume that interposing a company turns real estate into a mere movable shareholding taxable only in their State of residence. Each treaty must be read: some expressly refer to property-rich companies, others refer to domestic law, and others contain special rules for capital gains. The firm examines the articles of association, the tax regime of the SCI, the composition of its assets and the treaty of each partner's State of residence, before determining the French returns and the expected tax burden.\"}}, {\"@type\": \"Question\", \"name\": \"What tax applies to the capital gain when the foreign investor sells their property?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The capital gain is subject to a specific levy provided for by Article 244 bis A of the General Tax Code. It applies to individuals who are not tax-resident in France and to legal persons whose registered office is outside France, subject to international treaties. Individuals are subject to a rate of 19%; for legal persons, the text refers to the standard corporate income tax rate, with special rules for those established in the European Union or the European Economic Area. The levy is paid when the sale deed is registered. The comparison with residents has given rise to litigation. A seller resident in Monaco, taxed at the corporate income tax rate then applicable, had obtained relief for the portion exceeding 19%. The Council of State held that EU law only precluded a levy above that rate and dismissed the appeal seeking a full discharge (CE, 23 June 2022, No. 445785). The firm reconstructs the acquisition price, the documented costs and works and the holding period, examines the treaty and the possible exemptions, then prepares with the notary the capital gains return annexed to the deed.\"}}, {\"@type\": \"Question\", \"name\": \"Must the non-resident seller appoint an accredited tax representative?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It depends on their State of residence and on the transaction. Under Article 244 bis A of the General Tax Code, the levy is paid under the responsibility of a representative established in France and accredited by the tax authorities. The obligation does not apply where the seller is domiciled, established or incorporated in a State of the European Union or the European Economic Area bound to France by an administrative assistance agreement and a recovery assistance agreement. Where the seller is a French partnership or a European structure with an equivalent regime, the obligation is assessed at the level of each partner. For individual sellers established outside that scope, the administrative doctrine (BOI-RFPI-PVINR-30-20) provides for an automatic exemption in several cases, in particular where the sale price does not exceed \u20ac150,000, a threshold assessed per seller but with a married or civil-partnered couple subject to joint taxation counted as a single seller, where the holding period results in full exemption from both income tax and social contributions, or where the sale concerns a former main residence that is exempt. These exemptions do not apply to a company or body whose registered office is outside the European Union and the European Economic Area: the same doctrine maintains an accredited representative for them, whatever the price and the nature of the sale. The person drawing up the deed assesses these criteria themselves. The same doctrine recalls that practising as a lawyer is incompatible with the activity of tax representation: the firm therefore cannot take on that role. It can, however, check whether an exemption applies, prepare the capital gains calculation and the supporting documents, and coordinate the sale with the notary and the accredited representative chosen by the seller.\"}}, {\"@type\": \"Question\", \"name\": \"Can a former resident who kept their home in France sell it without capital gains tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Two distinct exemptions exist and their conditions must not be confused. The first concerns the property that was the main residence in France on the day of departure, where the seller settles in an EU State or in a State bound to France by an administrative assistance agreement and a recovery assistance agreement of a scope similar to Directive 2010\/24\/EU, provided that State is not a non-cooperative State within the meaning of Article 238-0 A: the sale must take place by 31 December of the year following the transfer of residence at the latest, and the home must not have been made available to third parties in the meantime (Article 244 bis A, I, 1). The second, provided for in point 2\u00b0 of II of Article 150 U of the General Tax Code, benefits the non-resident who is a national of an EU or European Economic Area State bound to France by an administrative assistance agreement, and who was continuously tax-resident in France for at least two years. It is limited to one residence and to \u20ac150,000 of net taxable capital gain. The sale must take place by 31 December of the tenth year following departure at the latest, or without any time limit if the seller has had unrestricted use of the property since 1 January of the previous year. The firm checks nationality, State of residence, date of departure, use of the home since then and the absence of any earlier exemption, document by document.\"}}, {\"@type\": \"Question\", \"name\": \"What do the heirs pay when the foreign owner of French property dies?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"French inheritance tax remains due on the property. Where the deceased was not tax-resident in France, Article 750 ter, 2\u00b0, of the General Tax Code subjects to inheritance and gift tax the assets located in France, and in particular property owned directly or indirectly. Indirect holding is found where the property belongs to a company in which the deceased, alone or with their spouse, ascendants, descendants or siblings, holds more than half of the rights, whatever the number of intermediate companies. The same text deems French the shares of unlisted foreign companies whose assets consist mainly of French property, in proportion to the value of that property. Interposing a foreign company therefore does not take the Paris flat out of an estate taxable in France. A bilateral inheritance treaty, where one exists between France and the State concerned, may change this result and must be read before any return. The firm examines the deceased's residence, the ownership chain, any treaty, the value of the property on the date of death and the return to be filed, together with the notary in charge of settling the estate.\"}}, {\"@type\": \"Question\", \"name\": \"Are social charges due on the rent of an investor established in the European Union?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The generalised social contribution (CSG) applies in principle to income from property located in France received by persons not tax-resident in France (Article L. 136-6, I bis, of the Social Security Code). The same article provides for an exception: persons who, for health insurance purposes, fall under legislation subject to the European regulation coordinating social security systems and who are not dependent on a French compulsory scheme are not liable. This exception does not remove all levies. Article 235 ter of the General Tax Code introduces a solidarity levy on the same investment income, at the rate of 7.5%, and specifies that it applies regardless of the exception provided for insured persons covered by another State. An investor affiliated to the social security system of an EU State therefore pays, in principle, this solidarity levy without the CSG. Entitlement to the exception depends on the applicable health insurance legislation and on the absence of cover by a French compulsory scheme, not on the State of residence alone. The firm checks the certificate of affiliation, the classification of the income and the notices received, then prepares a claim where contributions were wrongly levied on years that are still open.\"}}, {\"@type\": \"Question\", \"name\": \"How do the tax authorities value a Paris property for the IFI or the 3% tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The 3% tax and the IFI are assessed on the market value of the property on 1 January. The Court of Cassation defines this concept consistently: \\\"the market value of a property corresponds to the price that could be obtained through the interplay of supply and demand on a real market, taking into account the factual and legal situation in which the property stands at the time of the event giving rise to the tax\\\" (Cass. com., 27 March 2019, No. 18-10.933) (our translation). In that case, a married couple argued that the co-ownership in undivided shares of their main residence justified a discount. The court of appeal held that the co-ownership did not affect the value, in the absence of any plan to sell a share, and the appeal was dismissed: the decision went against the taxpayers. The same judgment upholds a proposed reassessment that described the property precisely and used, for each year, three comparable sales located in the same Paris arrondissement. The useful discussion therefore concerns the relevance of the comparables, the surface area, the condition of the property, its rental situation or its legal constraints, rather than a discount in principle. The firm gathers the deeds, the diagnostic reports, the current leases and the comparable sales, then checks whether the elements adopted by the tax authorities really describe the property in the factual and legal situation in which it stood on the date of taxation.\"}}, {\"@type\": \"Question\", \"name\": \"What should be done if both France and the State of residence consider the investor to be their resident?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The conflict is settled by the treaty, not by French law alone. Article 4 B of the General Tax Code looks in particular at the household, the main place of stay, professional activity and the centre of economic interests. An investor who owns substantial real estate in France may thus be claimed by the French tax authorities while another State regards them as its resident. Treaties then contain successive criteria to decide between the two States. In a Franco-Swiss case, the court of appeal had required the taxpayers to prove their Swiss residence within the meaning of the treaty, although they were taxed in Switzerland on a lump-sum (expenditure-based) basis. The Court of Cassation set that judgment aside: since both tax authorities recognised the persons concerned as residents, there was a residence conflict, \\\"from which it follows that there is a conflict of tax residence requiring application of Article 4, paragraph 2, of the Convention of 9 September 1966\\\" (Cass. com., 24 November 2021, No. 19-14.013) (our translation). This outcome is favourable to the taxpayers, but it does not prejudge the result of applying the treaty criteria. The firm gathers the foreign residence certificates, the chronology of stays, the location of the household and of interests, then tests these elements against the criteria of the applicable treaty.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"International tax lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/international-tax-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"Paris region (\u00cele-de-France)\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 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Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157083 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157083 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/tim-schmidbauer-EnC5f7At4ac-unsplash-1-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157083 post-2157083 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-unpaid-invoice-penalties-injonction-payer-abroad\/\">Your French Client Has Not Paid: Late-Payment Penalties, the 40 Euro Fee and the Injunction-to-Pay While You Live Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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A Paris flat bought from Geneva, Dubai or New York, a villa held by a Luxembourg company, a building placed in a trust: property located in France remains taxed under French rules, which the applicable [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":2157179,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161295","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>International Tax Lawyer Paris | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"International tax lawyer in Paris for foreign owners of French property: rents, IFI, 3% tax and resale. 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