IFI for non-residents

Art. 964 CGI

A person who is not tax domiciled in France is liable to the real estate wealth tax only on real estate assets and rights located in France, held directly or through companies, where their net value exceeds €1.3 million.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.