The French rural real estate market, with its "French art de vivre" and preserved landscapes, attracts many foreign investors every year (Americans, British, Swiss, Middle Eastern clients) as well as French expatriates wishing to invest their international wealth in a secondary residence or prepare for their retirement in France.
As explained in our buying guide for prestige properties for sale in France, this demanding international clientele (HNWIs, family offices, Anglo-Saxon buyers, etc.) primarily seeks the unique calm, character, and cultural soul of the French countryside. The good news: there are no legal restrictions prohibiting purchase by a non-resident. However, such a remote operation requires rigorous legal and banking preparation (preliminary sales agreement, escrow account, power of attorney, etc.) to ensure the security of the transaction.
The charm of the French Touch seduces buyers from all over the world: they seek a unique lifestyle (small shops, local gastronomy, cultural environment) in the heart of French regions. At the same time, the French real estate market is renowned for its stability: in 2026, the Banque de France notes that properties in attractive areas retain their value, or even increase it, even in times of crisis.
This stability makes the purchase of a château, a rural estate, or historic stone properties a safe haven for HNWIs. Finally, real estate heritage is generally passed on with preserved value, constituting a valued tool for transgenerational transmission.
The French notarial system offers a unique legal guarantee. The real estate sales deed is signed authentically before a notary, who carefully verifies property titles, urban planning rules, mandatory diagnostics, and the origin of funds.
In concrete terms, after signing the preliminary sales agreement (generally followed by a security deposit of 5% to 10% in the notary's escrow account), the notary prepares the final deed. Two to three months later, the signing of the authentic deed at the notary's office definitively transfers ownership. As a public officer, the notary secures each stage of the operation and represents the French State, guaranteeing the new buyer incontestable ownership (unlike Anglo-Saxon systems, where there is a risk of litigation over possession).
French banks generally agree to open dedicated accounts for non-residents to manage the purchase (mortgage, notarial payments, charges, etc.). To do so, they apply strict banking compliance and anti-money laundering procedures (TRACFIN system): any major transfer must be justified (tax declarations, bank statements, proof of income, etc.), and it is often necessary to provide a certified translation for any document not written in French.
In practice, it is advised to anticipate these formalities: open an account in France as soon as possible and gather your documents proving the origin of your funds in advance (previous sale, foreign income, etc.), as the real estate intermediary, the bank, and the notary will verify these elements before finalizing the transaction.
If you wish to borrow in France, be aware that banks will be more demanding with a non-resident. They agree to finance foreigners but usually require a substantial personal contribution (often 30% to 50% of the price), or even more if you come from a country deemed high-risk. Interest rates for non-residents may be slightly higher than those offered to residents.
The application file must be very complete: payslips, bank statements, tax notices (French and foreign), and proof of assets. Required guarantees may include a pledge or a mortgage on the acquired property, or even a guarantee by a specialized organization. In the event of a loan, the bank will generally require you to subscribe to a non-resident bank account in France to manage the loan repayment and your current charges.
Many international buyers prefer to purchase via a SCI rather than in their own name. The advantage of a SCI is notably to avoid joint ownership (indivision) and to facilitate heritage transmission. Indeed, a SCI allows several people to hold a property without recourse to joint ownership, and its statutory rules simplify transmission through donation or inheritance.
Tax-wise, the shares of a SCI have a net value (assets minus debts) that is often lower than the market value of the property, which can reduce the duties due upon transmission. However, the creation of a SCI must be studied in light of the bilateral tax treaty that concerns you: these treaties (France–USA, France–Switzerland, etc.) can influence the taxation of income or capital gains and determine whether your SCI should be subject to income tax (IR) or corporate tax (IS).
As indicated in our taxation of your luxury real estate, this structuring is an essential optimization lever, particularly for anticipating patrimonial transmission and avoiding the pitfalls of joint ownership.
Non-residents are liable for the IFI only on their real estate assets located in France. In concrete terms, if the net value of your French real estate assets (after deducting debts) exceeds 1.3 million euros as of January 1st, you must pay the IFI. Below this threshold, you are not taxable for IFI on your French residence alone.
This regime is, in principle, modified by international tax treaties to avoid double taxation: for example, the French-American treaty generally allows part of the IFI paid in France to be deducted from the American wealth tax. It is therefore crucial to study the treaty linking France to your country of tax residence before proceeding.
Income derived from renting your property (furnished or unfurnished) in France will be taxed in France, even if you live abroad. Rents are, in principle, declared in the category of "revenus fonciers" (or BIC for furnished rentals). For furnished rentals, non-resident income is taxed in the BIC category at a flat rate of 20% (income tax) plus 17.2% in social contributions. In total, non-residents outside the EU pay nearly 37.2% on the profit (rate reduced to 27.5% if you reside in the EU).
For real estate capital gains, taxation is also French: the gain realized upon resale is taxed at a rate of 19% (income tax) plus 17.2% in social levies (rate reduced to 7.5% for a non-resident of the EU). Note that allowances for the length of ownership apply, and a surcharge may be added for very high capital gains.
Finally, rental income may be subject to a withholding tax and social levies (CSG/CRDS) according to French regulations, which should be taken into account in your profitability calculation.
Each step is handled by a team of experts (notaries, tax lawyers, brokers) to secure your investment. Our partners put their experience at the service of your projects, so that the purchase of your prestige property in France is simple, transparent, and protected.
