How to structure the acquisition of a property in France by a non-resident?

For a non-resident, acquiring real estate in France is not limited to the choice between direct ownership and company. The structure chosen can have lasting consequences on income taxation, resale taxation, financing and transfer of assets.

The analysis must therefore be conducted before the acquisition, taking into account both French tax law, the residence of the taxpayer and the applicable international tax convention.

Direct detention or company: a decisive arbitration

Depending on the project, the acquisition can be carried out in its own name, through an SCI or through another member structure.

The relevant choice depends in particular on the nature of the property, its use, the use of debt, the possible collection of rental income, the duration of the holding envisaged and the objectives of transfer or transmission.

The challenge is to measure not only taxation during detention, but also the tax that will intervene in exit.

Building a coherent Franco-international tax strategy

The situation of the non-resident requires a cross-reading of several parameters: territoriality of the tax, tax treaty, treatment of property income, future surplus value, possible exposure to the IFI and articulation with the taxation of the State of residence.

A relevant structuring therefore consists in comparing several scenarios to identify the one that has the best balance between fiscal efficiency, legal certainty and heritage objectives.

Master Édouard Pruvost specializes in tax strategy advice and assists non-residents in the analysis and structuring of their real estate investments in France. To compare the different possible sets and to define a tax strategy adapted to your international situation, contact the firm to receive personalized advice.