France – Selling Property

What are the steps involved in selling property yourself in France?

French law does not compel sellers to engage a real estate agent, and a considerable number of owners choose to handle the process independently. That said, whether or not an agent is involved, every sale must follow the same defined legal and administrative sequence. Below is a guide to how a private sale typically proceeds:

1. Obtain a valuation and build your professional team. Before your property can be placed on the market, you will need to establish its market value. A licensed local agent can assist with this assessment even if you do not ultimately instruct one to handle the sale. You should also identify a notaire and any specialist surveyors at this early stage.
2. Arrange the Energy Performance Diagnostic (DPE). The Diagnostic de Performance Énergétique must be completed before your property is listed. Unlike most of the other required surveys, this one must be in place prior to marketing — it cannot be deferred until after an offer has been received.
3. Compile the Dossier de Diagnostic Technique (DDT). Sellers are legally obliged to provide buyers with a full suite of technical reports known collectively as the Dossier de Diagnostic Technique. The cost of commissioning these surveys falls to the seller. Depending on the age and location of the property, the dossier may cover matters including asbestos, lead paint, gas and electrical systems, and exposure to natural hazards.
4. List the property and manage viewings. Once your home is ready to go to market, you will need to generate buyer interest. Private sellers should aim to achieve the widest possible exposure by listing on major French property portals, including SeLoger, Le Bon Coin, and PAP (Particulier à Particulier).
5. Agree a sale and sign a preliminary contract. Two forms of preliminary agreement exist under French law: a compromis de vente, which is binding on both parties simultaneously, and a promesse unilatérale de vente, which commits the seller alone while giving the buyer an option to proceed. At this stage, the buyer pays a deposit — typically 5–10% of the agreed price — into the notaire’s account, and all outstanding due diligence must be finalised.
6. Carry out legal and administrative checks. Before the final deed can be drafted, the notaire undertakes a thorough review of the legal status of both parties and the property itself. This includes confirming title, checking for any pre-emption rights, and examining the cadastral records to verify boundaries and ownership history.
7. Execute the Acte de Vente. Completion takes place at the notaire’s office, where all parties sign the final deed of sale. Upon signing, keys are handed over and legal ownership transfers to the buyer. The notaire then arranges for the net sale proceeds — after deduction of any applicable taxes — to be remitted to the seller by bank transfer.

Sellers who choose not to use an agent should be aware that they assume personal responsibility for obligations that would otherwise fall to the agent, including providing the buyer with all required representations and warranties. In a privately conducted sale, greater care and diligence is therefore required on the part of the owner.

Do most sellers in France use an estate agent, or is private selling common?

A meaningful share of French secondary market property sales do take place without an agent acting as intermediary. However, private sales are by no means the default, and they tend to suit specific situations — smaller urban apartments with strong inherent demand, for instance — rather than representing the typical route for most sellers. For those disposing of rural homes, larger properties, or estates sold from overseas, professional representation remains far more common.

Selling directly between owner and buyer does offer certain advantages. The seller and buyer can communicate with one another without a third party as a filter, which many buyers find more appealing. The seller also avoids paying an agency commission, and there may be room to pitch an asking price that reflects the saving on fees. On the other hand, private sellers must budget for their own advertising and invest their own time in finding and qualifying prospective buyers.

Where an agent is engaged, the relationship is governed by a written mandate (mandat de vente), which is a legal prerequisite for the agent’s entitlement to a commission. Two varieties exist: a simple mandate (mandat de vente simple), which allows the seller to list with multiple agents or sell privately in parallel, and an exclusive mandate (mandat de vente exclusif), under which a single agent has sole rights to market the property and is entitled to commission even if the owner independently secures a buyer during the mandate period.

Sellers should seek an agent who holds membership in a recognised professional body such as the FNAIM, NPI, or UNPI. All practising agents immobiliers in France must be licensed, carry professional indemnity insurance, and hold a valid carte professionnelle. Notably, French agents are prohibited from charging for a property valuation — this service must be provided free of charge and without any obligation to instruct that agent.

The growth of platforms such as Le Bon Coin and PAP has made independent selling more accessible than it once was, but private sales still represent a smaller share of the market in France compared to countries such as Australia or Ireland, where owner-driven sale platforms have become a mainstream option.

How does capital gains tax work when selling property in France?

In France, capital gains tax on property is known as the impôt sur les plus values. It applies to profits realised on the disposal of land, buildings, shares in certain property-holding companies, and selected other asset classes, subject to the exemptions, allowances, and deductions available under French law. For anyone selling real estate in France, it represents one of the most consequential financial considerations in the entire process.

Primary residence exemption: The gain arising on the sale of a principal residence — together with any directly associated dependencies such as a garage, parking space, or cellar — is entirely exempt from capital gains tax and social charges, without any requirement to have owned the property for a minimum period. The property must be the seller’s main home at the time of completion. This stands in contrast to a number of other countries where even the family home may be subject to CGT above a specified threshold.

Rates for other properties (as of 2025): For all other property, capital gains are taxed at a flat rate of 19%. Social charges are levied on top of this at 17.2%, bringing the combined effective rate to 36.2%. You should always confirm the applicable rate with the French tax authority at impots.gouv.fr before proceeding.

Taper relief over time: The longer a property is held, the less capital gains tax is due, thanks to a system of taper relief that begins in the sixth year of ownership. For CGT purposes, no reduction applies during the first five years; a 6% reduction per year is then applied from year six through to year twenty-one; and a 4% reduction applies in year twenty-two. Following twenty-two years of continuous ownership, the gain is fully exempt from income tax. Exemption from social charges requires a further eight years, meaning that after thirty years of ownership, no French tax whatsoever is due on the gain.

High-value surcharge: Where the taxable capital gain exceeds €50,000, an additional exceptional contribution becomes payable. This surcharge is applied on a progressive scale, rising from 2% to 6% depending on the size of the gain.

Rules for non-residents: Non-residents who are tax-resident in another EEA member state pay the standard 19% CGT rate but benefit from reduced social charges — a 7.5% solidarity levy applies in place of the full 17.2%. UK residents lost this preferential treatment following Brexit on 1 January 2021 and are now subject to the full 17.2% social charges.

Former principal residence (non-residents): Non-resident sellers who previously occupied the property as their principal home in France may be eligible for a partial exemption, subject to a cap of €150,000 on the gain per owner. A non-resident couple who had lived in the property as their main residence would therefore benefit from a combined exemption ceiling of €300,000 on any capital gain.

Tax treaties: The majority of countries have concluded a double taxation treaty with France under which gains on the disposal of French property are taxed in France, with a corresponding credit or exemption available in the seller’s country of residence. This applies to US and Canadian non-residents, for example, where French tax paid can be credited against any liability arising at home. Always take advice from a qualified tax professional and consult impots.gouv.fr before completing a sale.

Are there other taxes or costs involved in selling property in France?

Capital gains tax is not the only financial outgoing sellers face. A range of additional costs — some universal, others contingent on the seller’s circumstances — need to be taken into account when estimating net proceeds. The following table provides an overview:

Notary fees: The frais de notaire are borne by the buyer and should not be a direct concern for sellers. Buyers of older properties typically pay around 7–8% of the purchase price in this regard — though it is worth noting that only approximately 1% of this sum reaches the notaire as remuneration. The remainder is passed directly to the French state in the form of taxes, registration fees, and administrative disbursements. In practice, the phrase “notary fees” is something of a misnomer, as the bulk of the sum represents government levies rather than professional charges.

Estate agent commission: Where a seller instructs an agent, commission of between 4% and 7% of the final sale price is standard. This range has narrowed compared to historical norms of 6–10%, partly as a result of competitive pressure and the rise of online platforms. Commission rates are negotiable in many cases, and it is occasionally possible to arrange for the buyer to contribute to this cost.

DDT surveys: The total outlay for diagnostic surveys will depend on the surveying firm engaged, the type of property, and its geographical location. As a broad guide, costs typically fall somewhere between €200 and €600, though they can exceed this in more complex cases. It is advisable to obtain quotes from several certified diagnosticians before commissioning the work.

Fiscal representative fees: Where a fiscal representative must be appointed — which applies to non-EEA sellers disposing of property for more than €150,000 — the associated fees, generally between 0.4% and 1% of the sale price, fall to the seller and will be deducted from the capital gains calculation.

For most sellers, notaire fees are not a significant concern, as they are generally borne by the buyer. However, sellers may face modest additional charges for specific services rendered by the notaire beyond the standard transaction scope, such as the administrative release of an existing mortgage. For the most up-to-date guidance, consult a licensed French notaire directly or visit notaires.fr.

What legal requirements must sellers meet in France?

France imposes a comprehensive set of legal obligations on all property sellers. These apply without exception, regardless of whether the sale is agent-assisted or private, and irrespective of whether the seller is resident in France or abroad. Non-compliance carries the risk of serious legal and financial consequences.

The Dossier de Diagnostic Technique (DDT): All residential property sellers are required to provide prospective buyers with the DDT — a collection of technical surveys carried out by approved specialists. The notaire is responsible for ensuring that the DDT has been completed and meets all regulatory requirements. The precise combination of reports that must be included depends on the age, location, and features of the property, and may encompass:

• Lead content surveys (for properties constructed before 1949) and asbestos assessments (for properties built before 1997).
• Termite and wood-boring insect inspections in designated risk areas; gas installation checks where the system is more than 15 years old; and electrical installation assessments where the wiring is more than 15 years old.
• An Energy Performance Diagnostic (DPE), which is mandatory for all residential properties and measures both energy consumption and greenhouse gas emissions.
• Septic tank assessments for properties not connected to the mains sewerage network; a natural and industrial risk survey (ERNMT); and an airport noise exposure report where the property falls within a designated noise zone.

Energy performance and updated 2025 regulations: Properties assigned a DPE rating of E, F, or G must now also undergo a full energy audit before being placed on the market. Regulations introduced on 1 January 2025 have substantially raised the stakes for low-rated properties: those with a G rating are now classified as unfit for rental, with F-rated properties set to follow in 2028. Sellers of such homes — particularly those marketing to landlords or buyers with future rental income in mind — may need to consider undertaking energy improvement works before listing.

Disclosure obligations: Sellers have a legal duty to declare all known hidden defects (vices cachés), any easements or encumbrances, existing tenancies, licences, planning permissions, or outstanding applications associated with the property. This obligation extends beyond the contents of the DDT; any material information known to the seller that could influence a buyer’s decision must be disclosed, even if it does not appear in the diagnostic reports.

Mandatory notaire involvement: Engaging a notaire is not a matter of preference in France — it is a statutory requirement. Only a notaire, as a state-appointed public officer, has the authority to authenticate the final deed of sale (acte de vente). There is no alternative route to completing a property transaction legally.

Fiscal representative (non-EEA sellers): French legislation requires non-resident sellers from outside the EEA to appoint a fiscal representative (représentant fiscal) for any property sale exceeding €150,000 in value. EEA residents, together with residents of Iceland and Norway, were exempted from this requirement in 2015. Following the UK’s departure from the European Union, British residents lost their exemption status from 1 January 2021 and are once again subject to this obligation. Very limited exceptions apply.

How does the exchange and completion process work in France?

The French conveyancing process moves through two distinct contractual phases before the sale is finalised, a structure that may be unfamiliar to sellers accustomed to single-stage exchange systems used in other jurisdictions. A clear understanding of how each phase operates — and what obligations it creates — is essential for anyone selling property in France.

Phase 1 — The preliminary agreement: Once a sale price has been agreed, the parties sign a preliminary contract. This takes one of two forms: a compromis de vente, which is binding on both buyer and seller simultaneously, or a promesse unilatérale de vente, which places an obligation on the seller to hold the property for a specified buyer while granting that buyer the option — but not the obligation — to complete. Under the promesse unilatérale, the buyer typically lodges a deposit of between 5% and 10% of the agreed price with the notaire to demonstrate their commitment, but retains the right to withdraw within ten days of receiving the signed document without forfeiting those funds.

Phase 2 — The Acte de Vente (final deed): The acte de vente is the document that formally transfers ownership from seller to buyer. It is drafted and authenticated by the notaire and constitutes the definitive legal record of the transaction. At the signing appointment, the notaire takes all parties through the deed in detail, confirms that payment has been made, and oversees the handover of keys. Once executed, the deed is lodged with the land registry, completing the transfer of title.

The role of the notaire: The notaire sits at the centre of every French property transaction, performing a function analogous to that of a conveyancing solicitor while also acting as a public official accountable to the state. In most transactions, a single notaire acts for both parties, though either side is free to instruct a separate notaire to advise on their interests — at no additional overall cost, as the fees are shared between the two offices.

Timeframes: The administrative and legal obligations involved mean that French property sales often take longer to complete than transactions in comparable markets. Once an offer has been accepted, the period between signing the preliminary agreement and completing the acte de vente is typically three to four months. This window accommodates the production of all required diagnostic reports, the notaire’s legal checks, and the buyer’s ten-day cooling-off period following the signing of the compromis de vente.

Transfer of funds: Legal ownership passes to the buyer once the outstanding balance of the purchase price has been received by the notaire. The notaire then settles any taxes owed by the seller to the French state and remits the net proceeds to the seller by bank transfer.

This process differs markedly from systems found in countries such as Germany or Spain, where a single notarised deed may suffice, or from common law jurisdictions such as Ireland or South Africa, where solicitors handle distinct exchange and completion events. France’s notaire-centred model, while more time-consuming, provides a high degree of legal certainty for all parties involved.

Is property exchange or part-exchange an option in France?

The direct exchange of one property for another — as opposed to a conventional sale for cash — is legally recognised in France under the designation of a vente en échange or contrat d’échange. The legal basis for this type of arrangement is found in Articles 1702 to 1707 of the French Civil Code, which define an exchange contract as one by which each party transfers ownership of one thing in return for another.

In practice, property-to-property exchanges are relatively uncommon in the French market, which is overwhelmingly dominated by cash purchases and mortgage-backed acquisitions. While the concept holds theoretical appeal — it can in principle allow both parties to move without the need to conduct entirely separate sale and purchase transactions — it introduces considerable practical difficulties, above all where the two properties differ in value. Any shortfall must be settled by means of an additional cash payment known as a soulte, which can complicate both the valuation process and any financing arrangements.

Exchange transactions are subject to the same legal formalities as a standard sale. A notaire must be involved, DDT surveys must be produced, transfer taxes apply, and capital gains tax obligations must be addressed. Both parties must agree on valuations independently arrived at, and lenders — who are rarely experienced in such structures — may prove reluctant to provide finance.

For overseas sellers, the complexity is compounded further by non-resident tax obligations, any requirement to appoint a fiscal representative, and potential currency considerations. Anyone contemplating this route is strongly advised to obtain specialist guidance from a notaire or property lawyer with demonstrable experience in exchange transactions well before proceeding. A suitably qualified notaire in the relevant area can be located through the Notaires de France website.

What should foreign sellers know about repatriating sale proceeds from France?

France does not operate capital controls, and there are no legal restrictions on transferring the proceeds of a property sale to another country. Nevertheless, foreign sellers face a number of important practical, fiscal, and regulatory considerations that need to be understood and addressed before, during, and after the transaction is concluded.

How proceeds are received: Once the full purchase price has been paid to the notaire and the acte de vente has been signed, the notaire deducts any taxes owed by the seller and remits the remaining balance by bank transfer. If you do not already hold a French bank account, it may be worth opening one for this purpose. Sellers completing the transaction from abroad should research the most cost-effective mechanism for receiving a large international transfer before the completion date.

Tax withheld at source: Any CGT and social charges payable by the seller are deducted by the notaire before the net proceeds are released. Where the seller has appointed a fiscal representative, that representative verifies the tax calculation before funds are disbursed. As a result, the amount received by the seller is already net of French tax — though obligations to report the transaction and any resulting gain may still arise in the country where the seller is tax-resident.

Double taxation treaties: Most countries have concluded a double taxation agreement with France that provides relief — whether by credit or exemption — against any domestic tax liability arising on the same gain. For US and Canadian residents, for example, the sale of French property is taxable in France, but the tax paid there can be credited against any charge arising in the home country. The terms of each treaty differ, and the practical outcome depends on the specific provisions applicable to the seller’s country of residence. Confirmation should be obtained from a qualified tax adviser in both jurisdictions, and the treaty database maintained by the French tax authority at impots.gouv.fr provides a useful starting point.

Currency exchange: Transferring a large sum across currencies exposes the seller to movements in the exchange rate between the time an offer is accepted and the date proceeds are received. Specialist currency transfer providers generally offer more competitive rates than high-street banks and can offer tools such as forward contracts that allow the seller to lock in a rate ahead of completion. Any provider used should be properly regulated and authorised in the seller’s home jurisdiction.

Reporting obligations: Depending on the country in which the seller is tax-resident, there may be a requirement to declare the receipt of foreign funds and to report the disposal of foreign property to the domestic tax authority — even where double taxation relief eliminates or reduces the resulting liability. Specialist advice from professionals with expertise in both French and domestic tax law should be obtained before the sale is completed.

Frequently asked questions: selling property in France

How long does the whole process take from listing to completion?

Based on data from early 2025, the average time to sell a property in France is approximately 83 days. This figure varies considerably by region and property type — properties in Toulouse have historically sold more quickly, while those in Nantes have tended to take longer. Once an offer has been accepted, sellers should allow a further three to four months for the acte de vente to be signed. Taking both phases together, the entire journey from first listing to handing over the keys can range from around four months to well over a year, depending on market conditions and the complexity of the transaction.

What happens if the buyer pulls out after signing the Compromis de Vente?

Where a promesse unilatérale de vente has been used, the buyer has a ten-day period after receiving the signed document during which they can withdraw without penalty. Once that cooling-off period has elapsed, a buyer who withdraws without a legally recognised justification — such as a failed mortgage application covered by a suspensive condition — will normally forfeit their deposit, which is held by the notaire and may be retained by the seller as compensation for the aborted transaction. Under a compromis de vente, both parties are equally bound once the cooling-off window has closed, and withdrawal by either side without valid grounds can give rise to legal claims.

Can I sell my French property remotely without travelling to France?

Yes. If you are unable to attend the signing of the acte de vente in person, you can authorise a representative to act on your behalf by granting a procuration (power of attorney). This delegation can be in favour of your notaire, a property lawyer, or any other trusted individual. The absence of the seller and the identity of their representative will be recorded in the deed itself to preserve transparency and legal validity. It is strongly advisable to use a solicitor or legal professional with specific experience in managing remote French property sales to handle this arrangement.

Do I need to pay French tax if I already pay capital gains tax in my own country?

In most cases, France has the primary right to tax gains arising on the disposal of French property under its network of bilateral tax treaties, and the seller’s country of residence will then provide a credit or exemption to prevent double taxation on the same gain. For US and Canadian residents, for example, the gain is taxable in France and may also be assessable at home, but a credit for the French tax paid is generally available. The precise outcome depends on the treaty in force between France and your country of residence. It is essential to take advice from a tax professional with expertise in both French and domestic law before completing the sale.

Are there any restrictions on who can sell property in France?

French law does not impose any nationality-based restrictions on the right to sell property. Any lawful owner — whether resident or non-resident, and regardless of nationality — may sell. However, sellers from outside the EEA disposing of a property for more than €150,000 must appoint a fiscal representative, and all sellers are subject to the same requirements regarding DDT surveys, disclosure obligations, and notaire involvement. Foreign sellers should ensure that their title documents are in order and that the notaire is provided with all necessary identity and ownership records well ahead of the completion date.

What is a ‘vice caché’ and what are my obligations as a seller?

A vice caché, or hidden defect, is a latent fault of sufficient severity that the buyer would not have agreed to purchase the property — or would have offered a significantly lower price — had they been aware of it before signing. Although French law does not prescribe minimum standards of condition or habitability for properties offered for sale, sellers are under a positive legal obligation to disclose all known defects and material information to the buyer, including those not captured by the DDT diagnostics. A seller who conceals a vice caché risks facing a claim from the buyer that can result in a partial reimbursement of the purchase price or, in serious cases, rescission of the entire transaction. Comprehensive and honest disclosure from the outset is the only reliable protection against this exposure.

Can I sell a property in France if there is still a mortgage on it?

Yes — selling a property that remains subject to a mortgage is entirely permissible. The notaire will verify the mortgage position when reviewing the title, and the outstanding loan balance will be repaid in full from the sale proceeds at the point of completion, before any remaining funds are transferred to the seller. Depending on the terms of your mortgage, early repayment may attract a penalty charge (indemnité de remboursement anticipé) — your lender should be consulted about this well in advance of agreeing a sale. A modest administrative fee may also be payable to the notaire for formally cancelling the mortgage registration on the land register.

Is it possible to sell a French property that is jointly owned — for example, with a partner?

Yes, but the consent and signature of every co-owner is required for a jointly owned property (held in indivision) to be sold. If any co-owner withholds their agreement, the remaining owners may apply to the courts for a forced partition through a process known as licitation, though this route is both slow and costly. Where a co-owner is unable to attend the signing of the acte de vente in person, they may grant a power of attorney to be represented at the signing. If there is any prospect of disagreement between co-owners, legal advice should be sought at the earliest opportunity, as disputes over consent can delay or entirely derail a sale.