The end-to-end timeline
Selling French property from abroad is a six-step process with very few hidden surprises, once you know the order. The slow point is never the notaire; it is the paperwork trail between you, your estate agent, your accredited representative, and, occasionally, a foreign bank that holds the original purchase proof. Build a 90-day runway from the signed mandate and you will hit the deed date comfortably.
Step 1: the estate-agent mandate
The mandate with the estate agent is the starting gun. Two practical points matter for non-residents. First, insist on a non-exclusive mandate unless the agent is the only realistic channel for your property type, because a non-exclusive mandate keeps your hand free if the file drags. Second, add a clause that the agent will notify you in writing before any buyer makes a verbal offer; without that, you learn about offers too late to push back on the price.
Step 2: appoint your representative early
Most sellers appoint their accredited representative after the compromis. That is too late. An early appointment, ideally the same week as the estate-agent mandate, lets the representative pre-check your cost basis, confirm the exact acquisition price in the public tax records, and flag any missing renovation invoice while you still have time to retrieve it from your filing. That early review routinely saves four- and five-figure amounts of CGT on older files.
Step 3: the compromis and cost basis
Your representative will ask for a precise file: the original acquisition deed, the notarial fees from that acquisition (usually 7% to 8% of the historic price), any documented renovation invoices from a registered professional, and, for inherited property, the succession valuation and the paid inheritance tax. Undocumented work never counts; a quote is not proof, only a paid invoice from a French registered professional counts towards the cost basis.
Step 4: understand the taper on your gain
France reduces the taxable gain with two separate taper schedules: one for income tax (22-year full exemption), one for social charges (30-year full exemption). The two tapers do not move at the same pace, which is why a 22-year-old property still pays social charges even though its income-tax gain is fully exempt. The charts below make the gap visible.
View data as table
| Holding period | Gain reduction for income tax |
|---|---|
| 5 years | 6% |
| 10 years | 36% |
| 15 years | 66% |
| 20 years | 96% |
| 22 years | 100% |
| 30 years | 100% |
View data as table
| Holding period | Base reduction for social charges |
|---|---|
| 5 years | 1.65% |
| 10 years | 8.25% |
| 15 years | 24% |
| 20 years | 42% |
| 22 years | 48% |
| 25 years | 72% |
| 30 years | 100% |
Step 5: deed day and escrow payment
On the deed date, the buyer's funds arrive in the notaire's escrow, the representative signs the 2048-IMM return with you (by power of attorney if you are abroad), and the notaire wires the tax, the representative's fee, the agent's commission, and any residual mortgage out of the escrow. The balance is then released to your foreign account by SEPA or international transfer, usually within three business days. Factor in a small currency-conversion spread if you convert outside of France.
A worked example with real numbers
A UK couple bought a studio in Montmartre for €260,000 in 2011, with documented renovations of €18,000. They sell in 2026 for €410,000. After the 36% income-tax taper on the raw gain of €132,000, taxable income-tax gain is about €85,000. CGT at 19% is €16,150, the high-gain surtax adds about €1,700. Social charges on a less-tapered base of around €116,000 at the UK-specific 7.5% rate add €8,700. Total tax: roughly €26,500. Representative flat fee: €1,400. Net proceeds after agent commission: in the region of €362,000, on an initial spend of €278,000, thirteen years earlier.
The pitfall most sellers hit
Renovation invoices are the single biggest point of failure. Only invoices from a French registered professional (a professionnel du bâtiment) count towards the cost basis. DIY receipts, invoices from a foreign contractor, or materials bought by the owner and fitted by a friend are all excluded. On a €80,000 renovation, losing that deduction can cost €15,000 of extra CGT. Keep the originals for the full holding period, not just seven years.
One pro-level tip
If you are selling within a year of a significant renovation, time the deed date a few weeks later rather than a few weeks earlier. France's taper schedule is calculated at the anniversary of the acquisition date, in whole years, so crossing a threshold the day after the anniversary can raise your allowance by several percentage points on the whole gain. On a €400,000 sale with a €150,000 gain, that single day of patience can be worth €4,000 to €7,000. Your representative can calculate the exact crossover date in five minutes if you ask.
Key takeaways
- Budget a 90-day runway and appoint your accredited representative at the mandate stage, not at the compromis.
- Only invoices from a French registered professional count towards the cost basis; foreign and DIY costs are excluded.
- Income-tax CGT is fully exempt after 22 years, social charges only after 30 years; the two tapers diverge sharply in between.
- The deed day triggers a single escrow distribution: tax, fees, mortgage, then net proceeds out to your foreign account.
Frequently asked questions
How long does a non-resident sale usually take?
Budget 3 to 4 months between signing the mandate and receiving the net proceeds. The compromis-to-deed window alone is typically 60 to 90 days in France; the representative needs 2 to 4 weeks of that window to prepare your file.
Who pays the representative, the seller or the buyer?
The seller pays the representative. The fee is wired out of the seller escrow held by the notaire on the day of the deed. The buyer is not involved in that payment.
Can I avoid the representative if the buyer signs a bank guarantee?
No. The representative obligation is a requirement of French tax law when the seller is non-resident and the sale exceeds €150,000; it cannot be waived by a private arrangement between the parties.
What if my cost basis is higher than my sale price?
If the sale generates a loss, there is no capital gain and no CGT. You may still need a representative for the filing itself, though some accredited firms charge a reduced fee for loss-declaration mandates. Confirm in writing before signing.