Domosno — Legal & Taxes
Legal & Taxes articles and buyer guidance from Domosno's French Alps property blog.
Non-residents can enter France's property wealth tax once their net taxable French real estate exceeds €1.3 million on 1 January. Mortgage debt can reduce the base, but the threshold and debt rules are easy to misread.
Read Article
Non-residents can enter France's property wealth tax once their net taxable French real estate exceeds €1.3 million on 1 January. Mortgage debt can reduce the base, but the threshold and debt rules are easy to misread.
Since 15 February 2025, depreciation deducted under the real LMNP regime is generally brought into the capital-gain calculation when a furnished property is sold. The rule can materially change the exit calculation for a rented French ski apartment, including one bought years before the reform.
A SARL de famille can be a powerful structure for a UK-resident family buying and renting a French Alps apartment, but French depreciation, UK anti-avoidance rules and the eventual capital-gains bill must be considered together.
When you buy off-plan in the French Alps, French law wraps your purchase in a five-layer warranty framework running from the day you sign to a decade after handover. Here is exactly what each guarantee covers, how long it lasts, and how to invoke it.
Most buyers pay full market rate. A smaller group use démembrement — buying bare ownership at 60–70% of the full price, with no rental income tax, no IFI liability, and full ownership returned automatically when the usufruct expires.
Since 2021, many British owners feared their English will would be overridden for their French property. A June 2026 clarification offers real reassurance, and here is what it means for your estate planning.
Both Alpine departments raised DMTO (transfer tax) to 5% from April 2025. Resale buyers face higher notaire bills. New-build VEFA buyers are unaffected.
France taxes rental income from French property regardless of where you live. Your home country may tax the same income too - unless a double taxation treaty says otherwise. Here is exactly how it works for UK, German, Belgian, US and Scandinavian owners in 2026.
Classified status means a 50% micro-BIC abatement and an €83,600 threshold versus 30% and €15,000 for unclassified properties. Here is the exact Atout France procedure, what the 133 criteria cover, and why acting on this has never been more urgent.
The council tax abolished for French residents still applies to every second home. Here's what you'll pay on a French Alps ski property in 2026, how the zone tendue surcharge works, and what to budget annually.
The Loi Le Meur came into force on 20 May 2026. Every owner who lets a furnished ski property in the French Alps must now register on the national Declaloc system, meet new DPE requirements, and navigate significantly tighter micro-BIC tax thresholds. Here is what to do.
France's forced heirship rules, progressive succession tax rates, and a 2021 legislative change confirmed in court in 2025 mean that inheritance planning for French ski property is no longer optional for non-resident owners.
France's IFI catches non-residents whose French real estate exceeds €1.3 million on 1 January. For Courchevel, Méribel and Val d'Isère buyers that threshold arrives quickly. Here is how the 2026 rules work, what you can deduct, and how ownership structure changes the bill — before the 21 May declaration deadline.