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If the transferor is not resident in the EEA, and if the sale price of the real estate property exceeds EUR 150,000, a tax representative must be appointed, unless the property sold has been held for more than 30 years. This requirement applies even when there is no capital gain. The seller must foresee this requirement, as the appointment of a tax representative can generate an additional cost for him. We should comment that since 1 January 2015, this obligation to appoint a tax representative was removed for taxpayers resident in the EU and EEA (except for Liechtenstein) in regard to real estate capital gains for individuals

A non-resident may sell real estate property situated in France. In principle these disposals are subject to tax in France. However, certain provisions can limit or eliminate this tax. The sale of a property in France by a non-resident individual comes under the regime of real estate capital gains. Since 1 January 2015, the real estate capital gains of individuals are taxed at a single rate of 19% to which social charges are usually added (subject to what we discuss below). The provisions for exemption from real estate capital gains existing for residents also apply to non-residents (e.g., disposal of property held for more than 30 years, or for more than 22 years in some cases, etc.). 

This situation is very frequent. However, it can present a number of risks: the risk of being in the obligation to buy whereas the sale of the flat has not yet taken place and the price of sale has not yet been paid; the risk of having sold whereas acquisition has been made impossible due to external factors (important legal problem in the file); the risk of being unable to coordinate sale and purchase at the same time. Once you have taken the decision to carry through on this project, you must get in touch with  the international department of  Etude ETASSE et Associes in order to be counselled well upstream. In effect, a number of clauses must be inserted at the time of signature of the sales agreement or of the undertaking to sell in order to protect yourself with regard to the conditions precedent. Moreover, it is important for you to fully understand the stakes of this purchase/resale. Lastly, the international department of ETASSE et Associes law firm, with your assistance, must study your sale file in order to have the time to bring up and iron out any possible difficulties so as not to be subject to delays that might be prejudicial to you.

The system of “protected sector” (“secteur sauvegardé “) of sales in a future state of completion concerns sales bearing on premises to be used principally for residential purposes or for both professional and residential purposes and including an obligation to pay a deposit prior to completion of the construction. In this case, specific provisions (schedule of payments, guarantee of completion, etc.) must be observed under penalty of nullity of the contract and punitive sanctions. By the general nature of the definition of protected sector, the question of the compatibility of certain contracts can be raised such as hire-purchase, transfer of land against premises to be constructed, sales of buildings to be renovated (“vente d’immeuble à rénover) Moreover, the law requires that a contract of sale of a building to be constructed (“vente d’immeuble à construire”)together with provisions specific to said sector be drawn up from the moment that he who undertakes to construct a house or to have it constructed procures the land directly or indirectly. 

  - the deed of ownership - a copy of the identity card or of the passport of each vendor - a copy of the condominium rules and regulations and of all amendments thereto - the minutes of the general meeting of condominium owners for the last three years - a copy of the last four calls for condominium fees - a document called ‘dated pre-statement’ (pré-état daté) to be filled in by the property management firm, for which you will be billed (model provided by the notary) - asbestos diagnosis in the communal parts and, where applicable, all other technical diagnoses carried out in the communal parts - a copy of the last property tax notice in your possession - the Carrez law certificate of surface area - the compulsory technical diagnoses: asbestos, lead, energy performance, statement of natural and technological hazards, electrical diagnosis (unless the electrical installation has been entirely redone in less than fifteen years and you are able to provide proof thereof with bills), gas (if there exists an installation for heating or for the production of hot water using gas and it is less than fifteen years old) as well as, for most departments, notably Paris, a report on parasites - if the property is leased or might have been leased: a copy of the lease and of the letter of notice for the lessee to vacate - all information or documents relating to the flat and to be brought to the buyer’s attention under the duty of loyalty: work carried out in the flat, defects, disputes, etc. 

To watch the video of the interview with Ms. Alexandra ETASSE on the role of the notary, notary's fees and buying property, follow this link 

The gift between spouses, also called "gift to the last survivor" is very often used by couples wishing to increase their protection in the event of death. But this institution is little known abroad. It is unknown under some law systems, while others prohibit it. Moreover, in an international context, a gift between spouses can raise difficulties. To avoid such difficulties, it often appears wiser for a couple owning assets abroad or living abroad or when at least one of the partners is of foreign nationality, to make wills. Spouses may establish themselves by will reciprocally as sole legatees. Thus the objective sought by the gift between spouses, namely to increase the protection of the surviving spouse, will be achieved. 

In France, Notaires have exclusive authority for preparing and drafting  deeds of sale. Once you have chosen a property and agreed on the purchase price, you will typically be asked to sign a preliminary contract which may be drafted by an estate agent or by the notaire. You will also be required to pay a deposit, usually 10% of the purchase price. There is a mandatory cooling off period of ten  days during which the purchaser may withdraw. As part of the sale process, the seller is required to arrange for a number of inspection reports on the property The main reports currently produced relate to  : Asbestos , lead , termites , energy efficiency , environmental, mining and industrial risks , gas installations, electrical wiring, septic tanks. After the preliminary contract has been signed, the notaire will check : -that each contracting party is qualified and empowered to sell or purchase the property - that the seller has a valid title to the property - that the title of ownership does not contain any easements or restrictions, - that no mortgage or charges exist over the property and that all rights of pre- emption have been waived. After completion, the Notaire is responsible for having the title deed recorded at the Land Registry. Finally, consideration must be given at an early stage to who is going to purchase the property. The answer to this question will depend on the personal circumstances of the purchaser, the situation regarding inheritance taxes and the legal implications arising from the purchase.  Please feel free to contact Alexandra ETASSE before signing the preliminary contract to obtain further information and to analyse together what is the most suitable ownership arrangement for you in the purchase of a property in France

Located in the heart of the 17th district of Paris in a private mansion, the Firm is managed by six notaries with the support of thirty employees including seven graduate notaries. Our aim is to combine modernity and the tradition of a centuries-old firm, to assist our clients in the most efficient and secure manner. The Firm ETASSE et associes is an experienced and qualified firm of French Lawyers (“Notaires”). While maintaining our approach as a generalist notary, our teams work in various specialities: family law, real estate law, international private law, complex real estate property portfolios, estate management, company law, urban planning law, administrative law, tax law, etc. In order to provide the legal security and counselling necessary for carrying out one’s projects, we take pains to assist our clients to the best of our ability with professionalism, reactivity and efficiency as well as with independence and rigour in the strictest observance of our notarial code of ethics. We work both with national and international clients, private individuals at each key step in their personal and professional life as well as with our institutional and professional clients. The international dimension is increasingly present within both the professional and private lives of our fellow citizens. The increasing mobility of people and capital means that situations involving foreign (international) elements are multiplying, leading to the coexistence of several legal and taxation systems, which raises specific issues that need to be anticipated at best.  The practice of Private International Law requires special expertise. To this end, ETASSE et Associés includes a department specialised in Private International Law.Maître Alexandra ETASSE, in charge of the law office’s International Department, is a certified specialist of Private International Law. Maître Alexandra ETASSE was appointed notary in 2007 and has been a partner since that time.  Me Alexandra ETASSE, who heads this department, is certified as an expert in Private International Law. Due to her dual curriculum – completed both in France and abroad –, her diplomas in Private International Law and her professional experience both in France and the United Kingdom, she is able to assist you with international issues, even complex. She acquired part of her international professional experience by working within a renowned legal office / family office, based in London, where she worked for some 3 years before becoming a partner within ETASSE et Associés.     She holds a Master’s Degree in international law from the University of Canterbury (England), an International Notarial Law Degree, a Private International Law Degree and an International Private Law Specialization Certificate. as well as a university diploma in Estate Management. She is recognised as a specialist in Private International Law.  Her working languages are French and English Before joining the ETASSE et Associés law firm, Alexandra ETASSE worked for around three years in a well-known English legal firm, a sort of family office, based in London and specialising in acquisition by British citizens in France. She works in particular on files with an international dimension for English-speaking clients, cross-border clients, real estate sales, family law, estate planning. Since June 2015, she has also held a Certificate of Specialisation in International Private Law. Her dual training and professional experience, both in France and abroad, enables her to assist international clients, border residents, or clients residing outside of France, for the purchase, financing and estate planning.  pre-nuptial agreement or post-nuptial agreement, mortgages or financing, estate planning, trust and any other subjects pertaining to legal and taxation aspects as regards real estate ownership, inheritance or other modes of transmission. She also helps her clients find the most suitable way in which to acquire property in France and structure the financing and purchase of real estate in France. But the Firm ETASSE et associes has also various other areas of practice with the 4 others partners, who are all “Notaires” (French Lawyer).   Our fields of competence cover most areas of law and taxation: -          Family Law / Estate Planning * marriage contract,, pre/ post nuptial agreement, civil partnership contracts, PACS, cohabitation agreement, Marriage Regimes Amendments, * donation , liberality, and wills, * structuring and organising property ownership, *divorce, * estate planning and tax planning, * inheritance, * Assets Management, tax law, private weatlh   -          Residential/private real estate: * Residential private property law and tax : purchase, sale, resale, current apartment deeds, house, land, company shares (primary residence, secondary residence, rental investment); * mortgages and financing   -          Complex real estate property portfolio/real estate professionals: * real estate promotion, building lot, housing estate, parcelling of land, urban planning law, construction, data-room, institutional real estate, corporate real estate; * commercial and industrial real estate - Estate management, private management, fiscal optimisation, tax law, organisation and conveyance of estate, optimization of business transfer (‘pacte Dutreil’), optimisation of private and professional estate in France and abroad; - Corporate law and business law: real-estate company set-up (SCI), disposal of company shares, operation on capital (increase, decrease, contribution); - File in connection with international and transborder clients, particularly with English-speaking and Spanish-speaking clients: *international marriage, nuptial agreement / marriage contract, change of type of matrimonial regime, *acquisition by non-residents, foreigners, inhabitants of border areas or French living abroad, sale by non-residents, cross-border acquisition *international inheritance, trust, estate planning, * corporate law. * mortgage and financing * family law. Maître Gilbert ETASSE was appointed notary in 1979 and took over the law office in 1994 with Maître Marie-Therese ETASSE. He has a long experience in real estate law, family law and company law. The first honorary president of the “Chambre des Notaires de Paris”, he is involved in numerous missions bearing on the profession. Maître Marie-Therese ETASSE, notary partner since 1994, deals mainly with family law, settlement of inheritances, estate planning and real estate transactions for private individuals. Maître Virginie GUIMIER-MENARD, appointed notary in 2007, is the partner in charge of the Department of Real Estate Promotion, Construction and Complex Real Estate Property Portfolios. Maître Faïz AMDJAD, appointed partner notary in 2010, has a long experience in urban planning law and urban development. He also deals with all types of real estate transactions as well as with company law, tax law and family law. He holds a postgraduate professional degree (DESS) in public law.