Author Profile - François Mouniélou
French Property Gifts and Inheritance Tax Allowance
The donation of a French property is subject to gift tax in France. The applicable tax rate depends on the relationship between the donor and the recipient. Lifetime gifts between spouses and civil partners…
Can You Buy French Real Estate with Cryptocurrency?
We aim to stay current and keep you informed about new and innovative trends in the fast-moving French property market . It's about having "a finger on the pulse" and staying ahead of the competition. That's what we do;…
Tax Reporting Obligations for Americans Living in France
The US imposes taxes on all its US citizens, irrespective of their country of residence. Therefore, US citizens living in France are subject to US taxes. In contrast to the US, France bases its taxation…
Changes in French Real Estate Tax Legislation
In this tax-related article for owners of property in France , we outline the main changes in French tax legislation regarding real estate since the passing of the new Finance Law in February 2025. Crackdown on Short-Term…
Is your Property a Maison Principale or a Second Home?
The French occupancy tax ( taxe d’habitation ) was abolished for all main residences on 1 January 2023, but it continues to be payable on other premises, such as second homes. A new reporting system has been introduced…
French Income Tax Return Deadline Dates Published
If you lived in France in 2024 and earned income or gains, including dividends from shares and investments, during that financial year, you are required to submit your annual tax return. The reporting system has been updated,…
Understanding SCI Taxes
A Société Civile Immobilière ( SCI ) is a French company created by at least two individuals acquiring one or more real estate assets together. Its purpose is to hold and administer real estate assets…
Do I Need to Charge VAT on Rental Income in France?
If you wish to recover the VAT on acquisition, construction, reconstruction and improvement costs, you must charge VAT on rents and the sale of the real estate. In principle, a rental business provides a ‘service’…
Complete Guide to the Taxation of Rental Income in France
As part of our guide on buying a rental property in France, this article focuses on the taxation of rental income for those owning a property in their own name or via French transparent real estate company ( a société…
French Property Declaration : Tax Deadline Extended - Again
If you own a property in France, whether it is a main residence or a second home, you are required to complete an extra tax declaration detailing the state of occupancy of your property. This applies even when the property…
Income Tax Return for 2022
Do you live in France and need to declare your income in France for the last year? If you were residing in France in 2022, you must complete and submit your annual tax return for income and gains made in that financial year.…
French Income Tax
French rental income is always taxable in France, even if the landlord lives outside of France. To calculate the taxable income, actual property expenses are deducted from the total rental income. Deductible expenses include…
Tax Declaration for All Homeowners in France
Why all French property owners including those with second homes must complete a new form on the French tax website this year? And why it could be good news in the future. Anyone who owns a property in France - either a…
Guide to the French Tax Foncieres and Taxe d'Habitation
Here are a few Q&As to learn about how Taxes Foncières and Taxes d'Habitation work for owners of property and real estate in France . If you own, rent, or have the right to occupy a property in France, you…
Benefits of a French Mortgage for Tax Purposes
Our French tax and legal partner François at RWK Goodman has prepared this short article to explain the benefits of having a mortgage or liability against your French property with the aim to be more tax efficient.…
Tax, Legal and SCI Advice for Residents Living in Monaco
Monaco real estate company can be tax efficient for French succession tax purposes. Société Civile Immobilières (‘SCI’) companies are a popular way to own properties in France. They offer…
