“Alexis, I split my life between Algiers and Lyon, and I own property on both sides. I am told there is no protection at all for my estate. That is what I wanted to check.”
Algeria is home to 33,230 French nationals on the consular register at 31 December 2025, up 6.01% year on year. It ranks tenth worldwide, and is one of the few destinations where the wealth ties between the two countries are as long-standing as they are intertwined.
Contrary to what is often said, France and Algeria are bound by a treaty that is particularly comprehensive : signed on 17 October 1999, it covers income tax, wealth tax and inheritance tax. This triple coverage is rare — most of our destinations have no estate tax treaty at all.
At Balmont Conseil, we start from this text, which is as precise on property-rich companies as it is on pensions. It is a workable framework, provided you know it.
1. Why seek expert wealth management advice in Algeria?
Four issues dominate a French-Algerian file.
- Property held in both countries. Wealth split between the two countries calls for an article-by-article reading: the treaty deals separately with immovable property, shares in property-rich companies and other assets.
- Passing on your estate. The 1999 treaty covers inheritance. This is a real advantage, provided you know how it interacts with Article 750 ter of the French Tax Code.
- Real estate wealth. Article 22 of the treaty allocates the taxation of immovable property to the State where it is situated, and expressly adds shares in property-rich companies. Holding through a company therefore does not change the 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, checked against the text of the treaty itself and official sources as at 15 September 2026.
| French nationals on the register | 33,230 at 31 December 2025 (+6.01% year on year). Tenth destination worldwide. |
| Income tax treaty | Yes — single treaty of 17 October 1999 (Official Journal of 26 December 2002), covering taxes on income, wealth and inheritance. Dividends: 5% or 15% depending on the shareholding. Interest: 10% where it arises in France, 12% where it arises in Algeria. |
| Estate tax treaty | Yes — the same treaty of 17 October 1999 expressly covers inheritance. It is one of the few French treaties to deal with income, wealth and inheritance in a single instrument. |
| Exit tax — deferral of payment | Automatic deferral of payment. Algeria has an exchange-of-information clause and a recovery-assistance clause with France for income tax. |
| CSG and CRDS on property income and capital gains | 17.2%. The exemption from CSG and CRDS applies to members of a social security scheme in the European Economic Area, Switzerland, or the United Kingdom. The Franco-Algerian social security agreement does not extend this exemption. |
Article 22 deserves to be read in its entirety. It allocates to the State where the property is situated the taxation of wealth consisting of immovable property, and explicitly adds “shares, units or other rights in a company or legal entity whose assets consist principally, directly or through one or more other companies, of immovable property”. In other words, holding through a company does not take the property out of the reach of the State where it is located.
The estate tax treaty does not neutralise Article 750 ter. It allocates the right to tax and provides for the elimination of double taxation. Article 750 ter, 3° still makes taxable in France the assets received by an heir domiciled in France for at least six of the last ten years — the treaty then corrects the result rather than preventing it.
What we do not show. Algerian domestic law—tax rates, allowances, local reporting requirements, and the treatment of foreign assurance-vie 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 workstreams for wealth split between the two countries.
Treaty-based review of your wealth
We take each asset in turn and apply the relevant article of the 1999 treaty: immovable property, shares in property-rich companies, dividends, interest, pensions. The result is a clear map of your taxation, State by State.
This map is then tested against French domestic law on the points the treaty leaves open. Where we do not know, we say so in writing.
- Asset-by-asset classification under 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).
Preparing the transfer of your estate
We model the transfer of your estate under both systems, applying the estate tax treaty, then cross-check against Article 750 ter of the French Tax Code according to where each heir is domiciled.
The decisive question is not only where you live, but where those who will inherit live. We raise it at the very first meeting.
Monitoring of wealth remaining in France
Property income is taxed at the minimum non-resident rate under Article 197 A of the French Tax Code, with the option for the average rate where it is more favourable; IFI (real estate wealth tax); social charges at the full rate. We keep the filing calendar and retain the supporting documents.
On savings wrappers, we look at what should be kept and what should be reallocated, in particular the case for a Luxembourg assurance-vie contract where mobility between the two countries is set to last.
4. Methodology: our way of working
We work in four stages, and at each stage you know where you stand.
- The initial review. We establish your actual situation: the make-up of your wealth, the project timeline, the situation of each member of the household, and the tax domicile of your heirs — because it is theirs that counts, not yours.
- The applicable framework. We set out, source by source and with its date, the framework that applies to you. What we do not know, we mark “to be confirmed” — never anything else.
- The choices. We present the options with figures and their respective consequences, and you decide. Wealth structuring comes after the decision, not before.
- Ongoing monitoring. An annual review, free of charge, to check that the framework has not moved — treaties are amended, incentive regimes are abolished, thresholds change.
5. What the firm offers you
What concretely sets our work apart.
- Sources, not claims. Every item in your file carries its reference and its date. You can check. It is the only way to work on a subject where most of the information available online is out of date.
- A single point of contact in France. We coordinate your local advisers; we do not replace them: the host country's domestic tax rules are handled with a qualified professional on the ground. Our role is to keep the whole picture consistent and to defend the French side of the file.
- Fees that are easy to understand. Fees disclosed before any commitment: fixed-price reviews, tailor-made engagements at €500 incl. VAT per hour, insurers' commissions on contracts taken out. The annual review is free of charge.
Frequently asked questions: Algeria
Is there really an estate tax treaty between France and Algeria?
Yes. The treaty of 17 October 1999, published in the Official Journal of 26 December 2002, seeks to avoid double taxation “with respect to taxes on income, on wealth and on inheritances”. This triple coverage appears in the very title of the text.
This is a markedly more favourable position than in most destinations, where no treaty governs inheritance.
Will my children who remained in France be taxed on my Algerian assets?
The starting point is Article 750 ter of the French Tax Code: if an heir is domiciled in France on the date of the transfer and has been for at least six of the last ten years, France taxes all the assets they receive, wherever they are located.
The 1999 treaty then comes in to allocate the right to tax and eliminate double taxation. The net result depends on the nature of the assets and where they are located: that is the calculation we carry out, item by item.
Does holding Algerian property through a company change anything?
Not for wealth tax. Article 22 of the treaty expressly covers shares and units in companies whose assets consist principally of immovable property, held directly or through several interposed companies.
Interposing a company therefore does not override the rule of the State where the property is situated. It may have other effects — on governance, on gradual transfer, on financing — which we assess on their merits, without expecting a tax result they do not deliver.
Will I pay CSG on my French rental income?
Yes, at the full rate of 17.2%. The exemption introduced in 2019 applies to people covered by a compulsory scheme of a European Economic Area State, 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 assurance-vie contract, and regulations on capital movements.
We will not decide these points for you. We tell you precisely what to ask a qualified adviser in Algeria, and we incorporate their answer into your file.
In summary
Algeria is one of the few destinations where a treaty covers income, wealth and inheritance alike. It is an asset, and an under-used one, because the text is rarely read.
The right approach is therefore less about seeking structures than about correctly applying a framework that already exists — and checking locally what that framework does not say.
Firm's fees: €500 incl. VAT per hour. Annual follow-up is free of charge.
Let's review your situation
A thirty-minute conversation is enough to place your wealth within the treaty framework. You can also start with a free contract X-ray.
Other destinations
United States · Canada · Germany · Israel · Morocco · Netherlands · Australia · Lebanon · Côte d'Ivoire · Ireland · Greece · Monaco · Andorra · Cyprus · Jordan · Brazil · Mexico · Senegal · Tunisia — or return to all of our expatriation destinations.
