Departure to the United States: what tax consequences for your property in France?

Moving to the United States while maintaining a real estate asset in France profoundly changes the fiscal balance of the situation.

Rental income, asset holding, future disposal or possible exposure to IFI must now be assessed in the light of two tax systems and the Franco-American Convention.

Anticipate before mobility freezes choices

Departure abroad may make certain decisions more complex once the new tax residence is established.

Holding on-line, via an SCI or through a more elaborate structure can have very different effects on rent taxation, cash flow, surplus value of disposal or future transmission.

The challenge is therefore to assess the whole of the assets before departure, in order to identify the adjustments that can improve its fiscal efficiency.

Maintaining the Net Return on Heritage

The tax strategy should avoid double friction between France and the United States, take full advantage of the applicable treaty mechanisms and limit, where permitted by law, the overall tax burden on real estate.

The firm supports its clients in this reflection by seeking the most coherent configuration with their new residence, heritage and future projects.

Master Édouard Pruvost specializes in international tax and heritage strategy advice. If you are planning a start in the United States while retaining real estate assets in France, contact the firm to anticipate the tax consequences of this mobility and to identify the best optimisation solutions for your situation.