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INDIVIDUALS No. 2041-E
WHOSE RESIDENCE
FOR TAX PURPOSES N° 50318 # 13
IS OUTSIDE FRANCE

2010
INCOME TAX

...

4. You are also concerned if you have one or more residential properties in France

Persons who do not have their residence in France and who have one or more residential properties in France, in any capacity whatsoever, directly or via a third party, are liable for income tax on a minimum flat-rate basis of assessment equal to three times the rental value of the property(ies).
The purpose of this measure, laid down by Article 164 C of the French General Tax Code, is to establish a minimum contribution to be paid by these persons. This measure does not apply to taxpayers:
• Who receive income arising in France whose amount is greater than the flat-rate basis of assessment, in which case the amount of this income serves as the basis for the taxation;
• Who reside for tax purposes in a country or territory that has concluded a tax treaty with France to avoid income tax double taxation.
• Who have French nationality when they provide evidence of being liable, in the country or territory in which they reside for tax purposes, to a personal tax on all their income equal to at least two-thirds of the tax they would have to pay in France on the same basis of assessment;
• Who are nationals of countries that have signed a reciprocal agreement with France and satisfy the condition stipulated in the paragraph above;
• Who have Monegasque nationality or to French nationals holding the certificate of residence for tax purposes who live in Monaco, for a second home situated in the Provence-Alpes-Côte d’Azur region (see Ehrmann ministerial response published in the French National Assembly Official Journal of 5 November 1990).
This measure does not apply either, the year of the transfer of residence for tax purposes outside of France and the subsequent two years, to taxpayers of French nationality who can provide evidence that this transfer was for reasons of professional imperatives and that their residence for tax purposes was in France on a continuous basis during the four years preceding the transfer. This exemption also applies to the nationals of countries that have concluded a reciprocal agreement with France.
Persons in this case will enclose a note with their 2042 income tax return stating the address and rental value of such property.
For more information, see the website: www.impots.gouv.fr – Particuliers – Vos préoccupations - « Vivre hors de France ».