Tax law · France
Find a capital gains tax lawyer in France for your property gain
If you are selling French real estate, the tax treatment of the gain can be complex — especially for non-residents. We match you with a lawyer in France who handles capital gains tax and cross-border property matters, so you can move forward with clarity.
- Non-resident and resident sellers
- Notarial collection of the tax
- Dispute support before administrative courts
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Why this matters
Capital gains tax on French property: where a lawyer helps
When you sell real estate in France, the net capital gain can be taxed at 19% for non-residents under Article 244 bis A of the French Tax Code, and the notary who draws up the authentic deed collects the tax at source. Social levies differ: 17.2% for non-residents outside the EU/EEA, the UK or Switzerland, but 7.5% for residents of those countries. Progressive taper relief reduces the taxable gain with each year of ownership. A capital gains tax lawyer in France can review your position, check the figures reported by the notary, and represent you if the tax administration disputes the calculation. Because tax litigation involves a public authority, it follows the administrative court order. We match you with a lawyer who handles these files.
France in practice
How capital gains and property transfers work in France
French real-estate transfers are notarised and registered through a system that combines private practice with public oversight. The notary collects the transfer taxes and the capital gains tax due on the sale. If a dispute arises with the tax administration, it is heard by the administrative courts. The table below sets out the main limitation periods that can affect your case.
Tax on non-resident property gains
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. The tax is collected at source by the notary. Social levies are 17.2% for non-residents outside the EU/EEA, the UK or Switzerland, while residents of those countries pay 7.5%. Progressive taper relief reduces the taxable gain with each year of ownership.
Notarial deed and registration
To be registered in the land registry (publicité foncière), any transfer of real property must be evidenced by an authentic deed drawn up by a notary practising in France. Notaries are public officers with a monopoly on real-estate conveyancing, marriage contracts and succession deeds. They collect the transfer taxes and ensure legal certainty of the transaction.
Administrative court order for tax disputes
France maintains two separate court systems. The judicial order handles private-law and criminal matters, while the administrative order hears disputes involving public authorities. Tax administration disputes therefore follow the administrative path: tribunal administratif, cour administrative d’appel and Conseil d’État. An administrative appeal (recours contentieux) must generally be brought within two months.
Lawyer representation and costs
In most civil claims above €10,000 before the tribunal judiciaire, and in all appeals before the cour d’appel, representation by an avocat is mandatory. Before the Cour de cassation only specialised avocats aux conseils may act. Court acts are generally free, but a €50 fiscal stamp is required for first-instance civil filings and a €225 electronic stamp for appeals with mandatory representation. Administrative courts are free of charge.
Succession and forced heirship
French succession law protects descendants through the réserve héréditaire. A testator cannot freely dispose of the whole estate: the reserved portion is half with one child, two-thirds with two children, and three-quarters with three or more children. Only the remaining quotité disponible may be freely bequeathed. This makes total disinheritance of children impossible under French law.
Matrimonial regime and property ownership
Couples who marry without a prenuptial contract are automatically subject to the communauté réduite aux acquêts (community limited to acquests). Assets owned before the marriage remain personal property, while property acquired during the marriage for valuable consideration is community property. Spouses may opt out by choosing separation of property, full community or universal community in a notarised marriage contract. This affects how gains are attributed on a later sale.
These facts come from official French sources including the Ministry of Justice, the Conseil national des barreaux, Légifrance and impots.gouv.fr, as published at the time of writing.
- Ministry of Justice – Organisation of courts in France
- Conseil national des barreaux – Conditions of access to the profession
- Légifrance – General limitation period (Civil Code)
- Légifrance – Consumer debt limitation
- Légifrance – Succession option period
- Légifrance – Rental lease actions
- Légifrance – Administrative appeal deadline
- Légifrance – Divorce action
- Légifrance – Matrimonial regime
- Légifrance – Forced heirship
- Légifrance – Notary for real-estate transfers
- impots.gouv.fr – Taxation of non-residents on French real-estate gains
- justice.fr – Court costs and legal aid
- justice.gouv.fr – French legal system PDF
Common concerns
What clients ask us about French capital gains tax
These are the situations where a lawyer’s review often makes the biggest difference.
You are selling as a non-resident
You own French property but live abroad. The 19% levy, social levies and taper relief rules can be difficult to apply correctly, and the notary collects the tax before you see the final figures.
The tax administration disputes your return
If the French tax authority challenges the gain you reported, you may need to respond within a short administrative deadline. Having a lawyer who knows the administrative court order helps you prepare a structured response.
You are unsure how ownership is split
Your matrimonial regime or a succession may affect who owns the property and how the gain is attributed. Without advice, you risk paying tax on a share that is not actually yours.
How we help
Matching you with the right French tax lawyer
We take the difficulty out of finding a specialist for a cross-border capital gains file.
Matches with tax-focused lawyers
We only match you with lawyers who handle capital gains tax and French property matters. You describe your situation once, and we identify the right profile for your file.
Clear on fees and legal aid
Lawyers’ fees are freely agreed and set out in a convention d’honoraires. If your income is modest, aide juridictionnelle may cover all or part of the costs, with full aid at the 2025 threshold of €12,862 for a single person.
Administrative court experience
Tax disputes with the French administration follow the administrative order. A matched lawyer can advise on the two-month deadline for a recours contentieux and represent you before the tribunal administratif or on appeal.
No cost to be matched
Using our service costs you nothing. We present your case to a lawyer in France who handles capital gains tax, and you decide whether to instruct them after a first conversation.
Cross-border cases
Capital gains tax matters with a French connection
If you are resident in another European country and own French property, your home country’s tax rules may also apply. We work with lawyers who understand cross-border files involving:
Frequently asked questions
Capital gains tax in France: your questions answered
Do I need a capital gains tax lawyer in France to sell my property?
Not always. The notary handles the sale and collects the tax. But if you are a non-resident, have a complex ownership structure or face a dispute, a capital gains tax lawyer in France can review the calculation and protect your position.
What rate applies to non-residents selling French real estate?
Non-residents are liable to a 19% income-tax levy on the net capital gain under Article 244 bis A of the French Tax Code. Social levies are 17.2% for non-residents outside the EU/EEA, the UK or Switzerland, and 7.5% for residents of those countries. Taper relief reduces the taxable gain over time.
How long do I have to challenge a French tax decision?
An administrative appeal (recours contentieux) must generally be brought within two months. Because tax administration disputes involve a public authority, they fall within the administrative court order rather than the judicial order. Missing the deadline can make the decision final.
Can a lawyer in France help if the tax authority disputes the notary’s calculation?
Yes. If the French tax administration questions the declared gain, a lawyer can help you respond within the administrative deadline and represent you before the tribunal administratif. Administrative courts are free of charge, but professional fees may apply unless you qualify for legal aid.
How are lawyers’ fees set for tax matters in France?
Lawyers’ fees are freely agreed between you and the lawyer, usually in a convention d’honoraires. They may be time-based, fixed, or include a success fee. Aide juridictionnelle may cover all or part of the costs if your income is below the thresholds, such as €12,862 for full aid for a single person in 2025.
Does my matrimonial regime affect capital gains tax on a sale?
It can. Couples who marry without a prenuptial contract are subject to the communauté réduite aux acquêts, so property acquired during the marriage is generally community property. How the gain is attributed between spouses can affect the tax position. A lawyer can review your marriage contract or succession documents.
Next step
Get matched with a capital gains tax lawyer in France
Tell us briefly about your property, your residence and any notice you have received. We will match you with a lawyer in France who handles capital gains tax files. The first response usually arrives within 24–48 hours.