{"id":189661,"date":"2026-05-21T16:53:15","date_gmt":"2026-05-21T14:53:15","guid":{"rendered":"https:\/\/www.ruffetassocies.fr\/?post_type=specialisations-sect&p=189661"},"modified":"2026-05-21T17:20:50","modified_gmt":"2026-05-21T15:20:50","slug":"transfer-of-your-assets","status":"publish","type":"specialisations-sect","link":"https:\/\/www.ruffetassocies.fr\/en\/sector-specialisations\/transfer-of-your-assets\/","title":{"rendered":"Transfer of your assets"},"content":{"rendered":"\t\t
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DIRECT OWNERSHIP
<\/span><\/strong>French inheritance tax generally applies to non-resident taxpayers who directly own French real estate, and in principle also to assets held through companies (whether French or foreign).<\/span>
In the event of death, the tax burden can be significant, but it depends on the family relationship between the deceased and the heirs. For example, the surviving spouse is fully exempt from inheritance tax, while children benefit from a \u20ac100,000 allowance when calculating the taxable base. The tax is then computed according to the applicable tax scale.<\/span>
In such cases, the taxable base is calculated on the difference between the property value (market value) and any outstanding loan balance, which often significantly reduces the taxable amount and may even result in full exemption.<\/span><\/p>

IMPORTANT NOTICE<\/span><\/p>

Please note that depending on the existence of a tax treaty between France and your country of residence, if you are a non-resident, inheritance tax rules and taxation may be impacted. A tax treaty can significantly modify the information above.<\/span><\/p>

INHERITANCE \/ GIFT TAX RATES (DIRECT LINE \u2013 CHILDREN)<\/span><\/p>

Taxable base after allowance (\u20ac100,000 per child):<\/span><\/p>

Taxable amount<\/th>Rate<\/th><\/tr><\/thead>
Up to \u20ac8,072<\/td>5%<\/td><\/tr>
\u20ac8,073 \u2013 \u20ac12,109<\/td>10%<\/td><\/tr>
\u20ac12,110 \u2013 \u20ac15,932<\/td>15%<\/td><\/tr>
\u20ac15,933 \u2013 \u20ac552,324<\/td>20%<\/td><\/tr>
\u20ac552,325 \u2013 \u20ac902,838<\/td>30%<\/td><\/tr>
\u20ac902,839 \u2013 \u20ac1,805,677<\/td>40%<\/td><\/tr>
Above \u20ac1,805,677<\/td>45%<\/td><\/tr><\/tbody><\/table><\/div><\/div>

INDIRECT OWNERSHIP<\/strong><\/span><\/p>

If the property is held through an SCI or a family SARL, the transfer is made through the shares of the company. However, the tax regime remains broadly similar to that of direct ownership.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tContact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tReal estate acquisition: costs, legal and tax structuring choices\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tWhen acquiring a property, it is essential to determine the type of investment you are seeking. This will define the applicable tax regime as well as the most appropriate legal structure.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tTaxes related to property ownership\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tSeveral taxes are payable each year by property owners: property tax, residence tax, business property tax (CFE), rental income contribution (CRL), etc.\nOur firm advises you on your obligations and the key deadlines not to miss.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tTaxation of rental income\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tResidents and non-residents are subject to specific tax rules on rental income earned in France.\nDiscover the applicable tax regimes according to your situation and the type of rental activity.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tReal estate wealth tax (IFI)\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tThe Real Estate Wealth Tax (IFI) applies to individuals holding significant real estate assets in France.\nFind out who is concerned, which assets are taxable, and which liabilities may be deducted.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tReal estate capital gains tax\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tSelling a property in France often results in taxation on the capital gain.\nDepending on your situation (holding period, tax residency, type of property), exemptions or reductions may apply. It is important to fully understand these rules in order to optimize your tax position.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\tTransfer of your assets: inheritance tax\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t
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\n\t\t\t\t\t\t\tThe transfer of real estate in France is subject to inheritance tax, with allowances and rates varying depending on the family relationship. Whether the property is held directly or through a company, taxation may also depend on international tax treaties.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClick Here\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":187034,"menu_order":0,"template":"","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"Transfer of your assets","_seopress_titles_desc":"The specific nature of French taxation regarding real estate investment and wealth ownership can quickly become complex. Financial regulations and transactions related to the acquisition or management of a property often require the support of a professional specialist in this field.","_seopress_robots_index":"","content-type":""},"_links":{"self":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect\/189661"}],"collection":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect"}],"about":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/types\/specialisations-sect"}],"version-history":[{"count":13,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect\/189661\/revisions"}],"predecessor-version":[{"id":189714,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/specialisations-sect\/189661\/revisions\/189714"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media\/187034"}],"wp:attachment":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media?parent=189661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}