Wealth management in Algeria

«Alexis, I divide my time between Algiers and Lyon, and I own property in both countries. I’ve been told there’s no protection for my estate. That’s what I wanted to verify.»

Algeria hosts 33,230 French citizens registered with the consular register as of December 31, 2025, an increase of +6.01 % over one year. It is the tenth most visited destination in the world, and one of the few where the heritage links between the two countries are as old as they are intertwined.

Contrary to what is often heard, France and Algeria are bound by a convention particularly comprehensive Signed on October 17, 1999, it relates to both income tax and wealth tax. and on inheritances. This triple coverage is rare — the majority of our destinations do not have any inheritance agreements.

At the house of Balmont Conseil, We start from this text, which is as precise on real estate-heavy companies as it is on pensions. It's a usable framework, provided you're familiar with it.

1. Why seek expertise in wealth management In Algeria?

Four issues dominate a Franco-Algerian dossier.

• Dual real estate ownership. An asset divided between the two countries calls for an article-by-article reading: the convention deals separately with buildings, shares in companies with predominantly real estate assets and other assets.
• Transmission. The 1999 convention covers inheritances. This is a real advantage, provided one understands how it interacts with Article 750 ter of the General Tax Code.
• Real estate wealth. Article 22 of the convention assigns the taxation of real estate to the State where it is located, and expressly includes shares in companies whose assets consist primarily of real estate. Therefore, ownership through a company does not change the taxable outcome.
• Pensions and income from French sources. Private pensions follow the state of residence, public pensions the paying state — except for a national of the other state. The detail matters.

2. The France ↔ Algeria framework in five verified points

Here is the applicable framework, verified in the text of the convention itself and in official sources as of September 15, 2026.

Article 22 deserves to be read in its entirety. It assigns to the state where the property is located the right to tax wealth consisting of real estate, and explicitly adds to this "shares, units, or other rights in a company or legal entity whose assets consist primarily, directly or through one or more other companies, of real estate." In other words, ownership through a company does not exempt the property from taxation in the state where it is located.

The inheritance agreement does not neutralize article 750 ter. It allocates the right to tax and organizes the elimination of double taxation. Paragraph 3 of Article 750 ter continues to make taxable in France assets received by an heir domiciled in France for at least six of the last ten years — the convention then correcting the result, not preventing it.

What we don't display. Algerian domestic law—tax rates, allowances, local reporting requirements, and the treatment of foreign life insurance contracts—is not included in this table because we have not verified it in a primary source. These matters should be addressed with qualified legal counsel in Algeria.

3. Our services: 360° support for expatriates and investors

Three projects for a heritage shared between the two countries.

Conventional reading of your assets

We take each asset and apply the relevant article of the 1999 convention: real estate, shares in real estate-heavy companies, dividends, interest, and pensions. The result is a clear breakdown of your tax liability, state by state.

This map is then compared with French domestic law for the points left open by the convention. Where we don't know, we write it down.

• Asset-by-asset qualification with regard to the applicable articles.
• Specific treatment of companies whose assets consist primarily of real estate (Article 22).
• Position on private and public pensions (articles 18 and 19).

Transmission preparation

We model the transfer in both systems, applying the inheritance convention, then we cross-reference with article 750 ter of the general tax code according to the domicile of each heir.

The crucial question is not just where you live, but where your hosts live. We ask this question from the very first interview.

Monitoring of heritage remaining in France

Rental income is taxed at the minimum rate for non-residents under Article 197 A of the French General Tax Code (CGI), with the option to choose the average rate when more advantageous; real estate wealth tax; and social security contributions at the full rate. We maintain the tax return schedule and retain all supporting documents.

Regarding savings accounts, we examine what is retained and what is subject to arbitrage, in particular the interest rate of a Luxembourg life insurance contract when mobility between the two countries is expected to last.

4. Methodology: our way of working

We work in four stages, and you know where you are at each stage.

1. The initial assessment. We assess your actual situation: composition of assets, project timeline, situation of each member of the household, and tax domicile of your heirs — because it is theirs that dictates, not yours.
2. The applicable reference framework. We establish, source by source and with its date, the framework that concerns you. What we do not know, we write "to be confirmed" — never anything else.
3. The arbitrations. We present you with the numerical options, along with their respective consequences, and you decide. Heritage engineering comes after the decision, not before.
4. The follow-up. An annual review, offered free of charge, which verifies that the framework has not changed — the conventions are modified, the attractiveness schemes are eliminated, the thresholds change.

5. What the firm offers you

This is what specifically distinguishes our intervention.

• Sources, not claims. Each item in your file has its reference number and date. You can check. This is the only way to work on a subject where most of the information available online is outdated.
• A single point of contact in France. We coordinate with your local advisors, we do not replace them: the internal tax regulations of the host country are handled by a qualified professional on site. Our role is to maintain overall consistency and to defend the French side of the case.
• Fees that are easy to understand. Firm fees: €500 including VAT per hour. Annual follow-up is included. No hidden kickbacks, no performance-based billing.

Frequently Asked Questions in Algeria

Is there really an inheritance agreement between France and Algeria?

Yes. The convention of October 17, 1999, published in the Official Journal on December 26, 2002, aims to avoid double taxation "with respect to taxes on income, on wealth and on inheritances." This triple coverage is reflected in the very title of the text.

This is a significantly more favorable situation than that of the majority of destinations, where no convention governs transmissions.

Will my children who remained in France be taxed on my Algerian assets?

The starting point is article 750 ter of the general tax code: if an heir is domiciled in France on the day of the transfer and has been so for at least six of the last ten years, France taxes all the assets he receives, wherever they are located.

The 1999 convention then came into play to allocate the right to tax and eliminate double taxation. The net result depends on the nature of the assets and their location: this is the calculation we perform, item by item.

Does owning an Algerian building through a company change anything?

Not with regard to wealth tax. Article 22 of the convention expressly refers to shares and units of companies whose assets consist mainly of real estate, directly or through the intermediary of several companies.

Interposition therefore does not eliminate the rule of the state of affairs. It may have other effects — on governance, on gradual transfer, on financing — which we examine for what they are worth, without expecting a fiscal result that they do not produce.

Will I have to pay CSG tax on my French rent?

Yes, at the full rate of 17.2 %. The exemption introduced in 2019 targets people affiliated to a compulsory scheme of a State of the European Economic Area, Switzerland or the United Kingdom.

The social security agreement between France and Algeria coordinates certain social rights, but it does not grant entitlement to this exemption.

What needs to be checked locally?

Everything that falls under Algerian domestic law: applicable scales and allowances, local reporting obligations, tax treatment of a foreign life insurance contract, and regulations on capital movements.

We will not decide these points for you. We will tell you precisely what to ask a qualified lawyer in Algeria, and we will include their response in your case file.

In summary

Algeria is one of the few countries where a treaty covers income, wealth, and inheritance. This is an advantage, and it is underutilized because the text is rarely read.

The right approach, therefore, is less about looking for setups than about correctly applying an existing framework — and checking locally what that framework does not say.

Firm's fees: €500 including VAT per hour. Annual follow-up is offered.

Let's review your situation

A thirty-minute consultation is all it takes to place your assets within the conventional framework. You can also start with a Free X-ray of your contracts.

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