French Property for Non-Residents: Legal and Notarial Issues
- 23 mai
- 9 min de lecture
French property for non-residents is entirely possible, but it comes with legal, tax and practical points that resident buyers and sellers do not always face. The notaire must apply French property law, verify identity and funding, prepare the acte authentique (notarial deed), register the transfer and, in many sale files, handle French tax at completion.
If you live abroad, the most important question is not whether you can buy or sell. In most cases, you can. The real questions are how the purchase should be structured, how funds will be transferred, whether you can sign by power of attorney, what documents must be translated, and what happens when you eventually sell or leave the property to heirs.
This guide explains the main legal and notarial issues for non-residents buying, owning or selling property in France. If you need a bilingual notaire for a cross-border property file, FrenchNotaires can match you with a vetted English-speaking notaire, free of charge, usually within about 48 hours.
In this guide
Can non-residents buy French property?
Yes. A foreign buyer who is not resident in France can buy French real estate. There is no general rule requiring you to live in France or hold French nationality to purchase a house, apartment, land or commercial property.
However, French law governs the real estate itself. Notaires de France explains that, when property is bought in France, the law of the place where the property is situated determines ownership, the legal conditions of the purchase and the fiscal consequences of a later resale. In practice, this means French notarial rules apply even if the buyer, seller, bank or heirs are abroad.
The notaire will therefore look at your nationality, country of residence, personal situation and matrimonial regime. This is not bureaucracy for its own sake. It affects who can sign, who owns the property, what happens on divorce or death, how financing is secured and how a later sale may be taxed.
The notaire's role
The French notaire is a public officer. In a property transaction, the notaire is not simply a conveyancer acting for one side. The notaire secures the transaction, drafts the deed, checks legal information, collects taxes and registers the transfer with the land registry, the service de publicité foncière.
Service-public.fr states that, for the sale of an existing dwelling, the final deed is an acte authentique that must be prepared by a notaire. Before signature, the notaire checks the legal situation of the seller, buyer and property. The deed is signed by the buyer, seller or their representative, and the notaire.
For non-residents, the notaire's role is particularly useful because the file often involves foreign identity documents, bank transfers, powers of attorney, foreign marital property rules, translations, tax residence and future succession issues.
Buying as a non-resident
A typical purchase follows the same broad steps as a resident purchase:
You make an offer and agree the main terms.
A preliminary contract is signed, usually a compromis de vente or promesse de vente.
The buyer usually has a 10-day withdrawal period for a residential purchase.
The notaire carries out searches and prepares the final deed.
Funding is transferred to the notaire's client account before completion.
The final acte authentique is signed.
The notaire registers the deed and later sends the title copy.
As a non-resident buyer, you should prepare early for additional questions. The notaire may ask for proof of identity, proof of address, marital documents, tax residence, source of funds, loan details and certified translations. If you buy through a company, the file will include company registration documents, authority to sign and beneficial-owner information.
Do not wait until completion week to ask whether you can sign remotely. If you cannot attend in France, the notaire needs time to prepare a power of attorney.
Banking and source of funds
Non-resident purchases often involve international transfers. French notaries and banks must verify the origin of funds and comply with anti-money laundering rules. Notaires de France states that notaires must check the provenance of funds and may need to make a report if they have serious doubts about the origin of money used.
In practice, be ready to provide:
bank account details in your name;
loan offer or bank approval, if financing is involved;
proof of savings or sale proceeds funding the purchase;
explanation of large transfers or gifts;
company accounts or board approval if a company buys;
tax identification details where requested.
Exchange rates and transfer timing matter. The buyer must pay the full price and notaire's costs on the day of signature, so funds must arrive in the notaire's account before completion. Ask the office for payment instructions directly and verify bank details carefully to avoid fraud.
Choosing the ownership structure
How you buy can matter as much as what you buy. The structure affects control, tax, succession, financing and resale.
Structure | When it may suit | Points to check |
Personal ownership | Simple purchase by one person or a couple. | Matrimonial regime, inheritance rules, financing and later sale tax. |
Joint ownership, indivision | Common for couples, family members or co-buyers. | Decision-making, exit rules, death of a co-owner and disputes. |
French SCI | Family planning or shared ownership through a French civil company. | Set-up costs, annual formalities, tax choices, bank acceptance and share transfers. |
Foreign company | Some investment or business cases. | Tax, beneficial ownership, documentation, translation and lender requirements. |
There is no universal best structure. A simple personal purchase may be better than an SCI for a holiday home. An SCI may help in a family transfer plan but creates ongoing administration. A foreign company may create more tax and banking questions than it solves.
If you are married or in a civil partnership, tell the notaire at the start. Foreign matrimonial regimes are a frequent source of delay. The notaire may need your marriage certificate, marriage contract, divorce judgment, civil partnership agreement or legal opinion on foreign law.
Signing from abroad
You do not always need to travel to France to sign. A non-resident buyer or seller can often sign through a procuration (power of attorney). The representative may be a trusted person or, where accepted, a clerk at the notaire's office.
Notaires de France explains that, since Decree no. 2020-1422 of 20 November 2020, a French notaire can receive an authentic power of attorney remotely through a secure digital process. This does not mean every notarial deed can simply be signed by ordinary video call. It means the notaire may be able to prepare the power of attorney remotely, so a representative can sign the main deed in France.
If a power of attorney is signed abroad before a local notary or authority, it may need apostille or legalisation and certified translation before use in France. Ask the French notaire to approve the wording before you sign. A beautifully apostilled document can still fail if it gives the wrong powers.
Selling as a non-resident
Selling from abroad is common, but the file is often more demanding than buying. The notaire must verify ownership, prepare the deed, clear any mortgage, calculate taxes, ensure the diagnostic file is complete and arrange payment of the net sale proceeds.
Sellers should prepare:
title deed or previous purchase deed;
passport or ID for each owner;
marriage, divorce, inheritance or donation documents if relevant;
latest taxe foncière property tax notice;
mortgage or loan details;
bank details for net proceeds;
diagnostic file, the dossier de diagnostic technique or DDT;
co-ownership documents if the property is in a copropriété;
tax-residence information and possible fiscal representative details.
Service-public.fr states that the seller must provide mandatory property diagnostics, grouped into the DDT, and attach them to the promise of sale or final deed. Missing diagnostics can delay the signature and affect the seller's liability.
Tax issues to anticipate
French property can create tax obligations even if you live outside France. The main issues are acquisition costs, annual property taxes, rental income, wealth tax in some cases, capital gains tax on sale and inheritance or gift tax.
Capital gains on sale
Impots.gouv.fr states that non-residents who realise taxable capital gains on the sale of French real estate, or shares in a company mainly holding French real estate, are taxed in France. The capital gain is calculated under rules broadly similar to those applying to French residents, including allowances for length of ownership.
The official tax guidance states that taxable capital gains are subject to a 19% levy. Social contributions may also apply at the applicable rate, subject to your situation and the current rules. The notaire usually pays the tax due at completion.
Fiscal representative
A non-resident seller may need a représentant fiscal (tax representative). Impots.gouv.fr states that appointment is required unless a dispensation applies. Automatic dispensations include, in particular, sellers resident or established in an EU Member State or in certain EEA states with the required assistance agreements, sales of 150,000 euros or less per seller, and sales fully exempt because of the holding period, namely 22 years for income tax and 30 years for social levies.
Notaires and lawyers cannot act as the accredited fiscal representative in the ordinary category described by the tax authority. The representative is often an accredited company, bank or other eligible person. Check this early because the representative must validate the calculation before completion.
Rental income and ownership taxes
If you rent out French property while living abroad, French income tax and social charges may apply to rental income. You may also need to register for furnished rental status depending on the use. During ownership, you should also anticipate taxe foncière, possible residence-related local taxes, and potentially French real-estate wealth tax, IFI, if your taxable French real estate exceeds the relevant threshold.
Your notaire does not replace your tax adviser, but they can flag the main French consequences and coordinate the tax aspects of the deed.
Succession and estate planning
French property creates French succession questions even if you live abroad. Your heirs may need a French notaire to transfer the property, prepare an acte de notoriété, file inheritance tax documents and register the change of ownership.
International families should think about:
whether a will covers the French property clearly;
whether EU Succession Regulation rules affect the applicable law;
whether forced-heirship rules may matter;
how the property is owned between spouses or partners;
whether a donation, usufruct arrangement or SCI could help;
which country may tax the succession.
Buying first and planning later is common, but not always wise. Ask the notaire about succession consequences before signing, especially if you are buying with a partner, have children from a previous relationship, or live in a common-law country.
Documents, translations and apostille
Non-resident property files often depend on foreign documents. These may include passports, marriage certificates, company registers, probate documents, powers of attorney, divorce judgments, trust documents, bank letters or tax-residence certificates.
The notaire may require certified French translations and, for some foreign public documents, apostille or legalisation. The order can matter. For example, a foreign power of attorney may need to be signed in the correct form, apostilled, translated and delivered before the final deed can be signed.
Prepare a document checklist early:
identity documents for all parties;
proof of address and tax residence;
marriage, divorce or civil partnership papers;
company documents if relevant;
loan and source-of-funds documents;
translations and apostilles where required;
power of attorney if you cannot attend.
Buying or selling French property from abroad?
A bilingual notaire can confirm the structure, documents, signing method and tax steps before deadlines become stressful. Speak to a Notaire.
Frequently Asked Questions
Can a non-resident buy property in France?
Yes. Non-residents can generally buy French property. French property law applies because the real estate is located in France, and the notaire will verify identity, capacity, ownership structure and funding.
Do I need a French notaire if I live abroad?
Yes, for a French property sale or purchase the final deed is prepared and signed through a French notaire. The notaire secures the transaction, collects taxes and registers the deed.
Can I sign a French property deed without travelling to France?
Often, yes. You may be able to sign through a power of attorney. In some cases, the notaire can prepare an authentic power of attorney remotely through the regulated notarial process.
Are non-residents taxed when selling French property?
Yes, taxable capital gains on French real estate are generally taxable in France. Impots.gouv.fr refers to a 19% levy, with social contributions potentially applying depending on the current rules and your situation.
Do non-resident sellers need a fiscal representative?
Sometimes. A representative is generally required unless a dispensation applies, such as EU or certain EEA residence, sale price of 150,000 euros or less per seller, or full exemption because of holding period.
Can I buy French property through a company or SCI?
Yes, but the legal and tax consequences differ. The notaire will need company documents and will explain whether the structure fits your purpose, financing and succession planning.
Do foreign documents need translation?
Often. The notaire may require certified French translations and, for some public documents, apostille or legalisation before they can be used in the deed.
Which notaire should a non-resident choose?
You can choose a notaire who understands cross-border files and can communicate in English. If two notaires are involved, the notarial fees are shared between them rather than charged twice for the same sale deed.
Need a bilingual notaire for French property?
Non-resident property files are manageable when structure, tax, funding, documents and signature method are checked early. FrenchNotaires can match you with a bilingual notaire within 48 hours. For high-value or internationally financed purchases in the capital, you can also start from Notaire Paris.
Related guides
Sources
This guide is for general information only and does not constitute legal or tax advice. For your specific case, speak to a French notaire; FrenchNotaires can match you with a bilingual notaire within 48 hours.