Property Tax · France
Find a property tax lawyer in France who handles your case
French property and real-estate taxation follows codified procedures, and the court that can hear your matter depends on the kind of dispute you have. Describe your situation in a few lines and we will match you, free of charge, with an avocat who works on these files.
- Free, no-obligation matching
- Avocats registered with a French bar
- Fee terms agreed directly with your lawyer
Matching is free. You only pay the lawyer you decide to instruct.
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Overview
Why the route matters as much as the rule
French property and real-estate taxation sits where tax law, land registration and the country’s two separate court orders meet. Whether your question concerns an assessment you have received, the way a gain is calculated, or a cross-border sale, the procedural route can matter as much as the substantive rule. Because French procedure is codified and some time limits are short, a property tax lawyer in France can assess your position, work out which court has jurisdiction and prepare the file in the right form. Our role is different: we listen to your situation and then match you, free of charge, with an avocat who handles these matters. You decide, and you agree the fee terms directly with the lawyer.
France in practice
How property and real-estate tax disputes work in France
France’s rules on property and real-estate taxation are codified, and the procedural framework is specific. Which court order hears a matter, which time limit applies and who may act for you all follow from the structure of French law. The points below set out that framework.
Two separate court orders
France keeps two fully distinct court systems. Disputes involving public authorities, which is where tax matters are heard, go to the administrative order: tribunal administratif, cour administrative d’appel and Conseil d’État. Private-law and criminal disputes go to the judicial order: tribunal judiciaire, cour d’appel and Cour de cassation. The Tribunal des conflits resolves conflicts of jurisdiction between the two.
The two-month window for a contentious appeal
Where a decision has been taken by a public authority and you want a court to review it, the recours contentieux must be brought within two months. That is a short window, and it runs from notification rather than from the moment you realise something may be wrong. Missing it can make the decision final, so the file should be assessed early.
Notaries, authentic deeds and land registration
Any transfer of real property must be evidenced by an authentic deed drawn up by a notary practising in France before it can be entered in the land registry. Notaries are public officers with a monopoly over real-estate conveyancing, marriage contracts and succession deeds; they also collect the transfer taxes and are responsible for the legal certainty of the transaction.
Capital gains for non-residents
Non-residents who sell French real estate are liable to a 19% income-tax levy on the net capital gain under Article 244 bis A of the French Tax Code, collected at source by the notary. Social levies are 17.2% for non-residents outside the EU, EEA, the UK and Switzerland, and 7.5% for residents of those countries. Progressive taper relief reduces the taxable gain with each year of ownership.
What proceedings cost in France
Court acts themselves are free, but filing a claim before a civil court of first instance requires a €50 fiscal stamp, and an appeal with mandatory representation requires a €225 electronic stamp. Administrative courts charge nothing. Lawyers’ fees are freely agreed in a convention d’honoraires. Aide juridictionnelle covers fees in whole or in part; full legal aid applies up to a reference taxable income of €12,862.
Who is entitled to act for you
An avocat must hold a Master 2 in law, obtained the CAPA after eighteen months at a CRFPA, taken an oath before the cour d’appel and be registered on the roll of one of the 164 local bars, with twenty hours of continuing education each year. Representation is mandatory in most civil claims above €10,000 before the tribunal judiciaire and in all cour d’appel appeals.
Key time limit — Property & Real Estate Law
Rental lease actions (unpaid rent and charges) — 3 years. Applies to actions for unpaid rent and charges under a lease.
All country-specific information on this page is drawn from official French sources (Ministry of Justice, Conseil national des barreaux, Legifrance and impots.gouv.fr), consulted in 2026.
- Ministry of Justice — Organisation of the courts and tribunals in France
- Conseil national des barreaux — Conditions of access to the legal profession
- justice.fr — Court costs and the cost of proceedings
- Legifrance — Civil Code, limitation periods
- Legifrance — Time limit for a contentious administrative appeal
- Legifrance — Notarial deed and land registration
- impots.gouv.fr — Taxation of non-residents on French real-estate gains
Common situations
When clients come to us about French property tax
These are the situations we are asked about most often, and each one turns on French procedure as much as on the underlying rule.
A demand you do not understand
You have received a document about property or real-estate taxation in France and cannot tell whether it is correct, whether it is final, or what the next procedural step is.
Short procedural deadlines
French procedure sets fixed time limits, and a contentious administrative appeal runs for only two months from notification. Delay can determine the outcome before the substance is ever examined.
A sale, a gain and two tax systems
You are selling or have sold French property, or you own it from outside France, and you need to know how the gain is treated and what the notary will withhold at completion.
How we help
What you get when we match you
We are a matching service, not a law firm. Our work ends when you are speaking to the right lawyer.
Matched with a French avocat
We match you with a lawyer registered with one of the French bars who works on property and real-estate tax matters, so your first conversation is with someone who knows the procedure.
Free and without obligation
Describing your situation costs nothing. You decide whether to instruct the lawyer you are matched with, and no fee is due to us either way.
Fee terms agreed in writing
In France lawyers’ fees are freely agreed between lawyer and client, usually in a convention d’honoraires. You will know the basis of the fee — time-based, fixed or with a success element — before you commit.
One file, several legal questions
A French property question often touches succession, matrimonial property and registration duties at the same time. Matching you with the right avocat means those threads are looked at together rather than one by one.
Other countries
Where else we match clients with lawyers
The same free matching service covers the countries below, each with lawyers who work on property and tax matters under the local rules.
Questions
Frequently asked questions
Can a property tax lawyer in France help if I live abroad?
Yes. Non-residents are directly affected by French real-estate taxation, including the 19% levy on the net capital gain under Article 244 bis A, collected at source by the notary, and social levies of 17.2% or 7.5% depending on residence. A lawyer in France can handle the file and the correspondence for you.
Which French court deals with a property tax dispute?
Disputes involving public authorities in France are heard by the administrative order: the tribunal administratif, then the cour administrative d’appel and, on points of law, the Conseil d’État. The judicial order deals with private-law and criminal matters. The Tribunal des conflits decides which order has jurisdiction if that is contested.
How long do I have to challenge a decision?
For a contentious administrative appeal — the recours contentieux — the limit is two months. It runs from notification of the decision, not from when you begin to doubt it. Because that window is short, it is worth having the document assessed as soon as you receive it.
How much does a lawyer cost for a French property tax matter?
French lawyers’ fees are freely agreed with the client, normally set out in a convention d’honoraires and calculated on time, as a fixed fee, or with a success element. Aide juridictionnelle may cover fees in whole or in part, with full legal aid available up to a reference taxable income of €12,862.
Why is a notary involved when French property is sold?
To be entered in the French land registry, a transfer of real property must be evidenced by an authentic deed drawn up by a notary practising in France. Notaries hold a monopoly over real-estate conveyancing and collect the transfer taxes, which is why they sit at the centre of a French sale.
Does it cost anything to be matched with a lawyer?
No. Describing your situation and being matched with a lawyer is free, and there is no obligation to instruct anyone. You agree the fee terms directly with the lawyer you choose, who should set them out in a convention d’honoraires before starting work.
Next step
Describe your French property tax situation
Tell us in a few lines what has happened, which French property or transaction is involved and any document you have received. We will match you with a lawyer who handles these matters in France. The matching is free and you remain free to decide what to do next.