IFI: returns, non-residents and reassessments
The French real estate wealth tax is due where net real estate assets, held directly or through companies, exceed €1.3 million on 1 January. A non-resident is liable only in respect of real estate located in France.
The firm establishes the taxable base, checks the deductibility of debts and the characterisation of business assets, prepares the return and assists the taxpayer where the tax authorities challenge the value or composition of the assets reported.
Who must file an IFI return and how can a reassessment be challenged?
- Taxable real estate assets and rights, including those held through companies.
- Deductible debts and capping rules.
- Exempt business assets and furnished lettings.
- Position of non-residents and effect of tax treaties.
- Responding to a reassessment notice and disputes over value.
What are the figures and thresholds for 2026?
| Item | Value | Reference |
|---|---|---|
| Threshold (net real estate assets) | €1.3 million | Art. 964 CGI |
Frequently asked questions
Who must pay IFI?
Under article 964 of the French Tax Code, persons whose net real estate assets, held directly or through companies, exceed €1.3 million on 1 January.
Is a non-resident liable to IFI?
Yes, but only in respect of real estate assets and rights located in France, where their net value exceeds €1.3 million.
How long is there to reply to a reassessment notice?
Thirty days from receipt, extendable by thirty days at the taxpayer’s request.
Answers current as at 9 October 2026
Legal texts
See also
Publications and award
2026 OCCUR Prize, Interprofessional CollaborationLa Rencontre OCCUR Paris
Press contribution · 24 June 2026Entrepreneurs: structuring your wealth alongside your business (in French)
Expert view · 6 October 2026Pharmacy owner’s remuneration: three structures, three approaches (in French)- Interview · 28 September 2026Setting up and handing over a pharmacy: why and how to plan ahead (in French)
ArticlesThe firm’s articles on the National Bar Council’s platform
Joint publication · 26 July 2026BSPCE: no contributions, but a line in the DSN payroll returnwith Arnaud Albalat (Galadrim) and Laura Sinthe (Puncto)
AbracamoveJoint publicationInternational retirement: what the country of residence changeswith Delphine Bes (Abracamove)
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