{"id":229,"date":"2026-01-29T09:18:35","date_gmt":"2026-01-29T08:18:35","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=229"},"modified":"2026-08-26T18:45:30","modified_gmt":"2026-08-26T16:45:30","slug":"fiscalite-des-non-residents","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/structuration-internationale\/fiscalite-des-non-residents\/","title":{"rendered":"Taxation of non-residents"},"content":{"rendered":"<h1 class=\"wp-block-heading\"><strong>Non-resident taxation: Mastering the taxation of your French assets from abroad<\/strong><\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">\u00abAlexis, I don\u2019t understand: I am a resident in Portugal, why is the taxman\u2026\u201d <a href=\"https:\/\/balmontconseil.com\/en\/blog\/fiscalite-residents-non-habituels-portugal-2026\/\">Is the French government demanding 17.2 % in social security contributions from me?<\/a> &quot;on my rents in Lyon?&quot; This question from a client illustrates the classic trap of the <strong>non-resident taxation<\/strong>. My response was that of a compliance audit: &quot;Because you are not affiliated with an EU or EEA social security scheme.&quot;\u00ab<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a\u2019<strong>Augmented Wealth Engineer<\/strong>, I don&#039;t just observe the tax; I model the trajectories. For this client, a transition to <strong>LMNP<\/strong> (Non-Professional Furnished Rental) made it possible to eliminate this expense through depreciation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the house of <strong>Balmont Conseil<\/strong>, We are transforming tax constraints into performance levers. For a non-resident, France is not just a territory of taxation, it is a field of <strong>international wealth management strategies<\/strong> high precision.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Determining tax status: Beyond mere physical presence<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before discussing figures, we must discuss the law.\u2019<strong>assessment of tax residence<\/strong> It is not simply a matter of counting 183 days. The French administration uses a range of indicators (home, center of economic interests, professional activity).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The importance of international tax treaties<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">To avoid double taxation, we analyze the <strong>international tax treaties<\/strong> bilateral agreements. These are the agreements that determine which country has the right to tax your dividends or rental income. Our role is to secure your <strong>expatriate tax status<\/strong> to avoid any risk of reclassification, while optimizing the\u2019<strong>tax exemption<\/strong> provided for by certain treaties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The most common mistake is believing you are protected by your foreign residence when the bulk of your income comes from France. If your major economic interests remain in France, the French tax authorities can invoke the...\u2019<strong>Article 4B of the French General Tax Code<\/strong> to consider you as a French tax resident, with taxation on your <em>Worldwide Income<\/em> (global income).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Taxation of rental income for non-residents: The 20-% wall and avoidance solutions<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Owning real estate in France as a non-resident is a tax battleground. French-sourced income is taxed according to a specific scale that leaves little room for improvisation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The minimum rate mechanism<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike residents, non-residents are subject to a minimum tax rate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>20 %<\/strong> for the portion of net taxable income below a certain threshold (approximately \u20ac27,000).<\/li>\n\n\n\n<li>30 % beyond.<br>However, if you can prove that your average tax rate on your worldwide income would be lower, you can request that this average rate be applied. This is where Balmont Conseil&#039;s expertise comes in: we calculate this worldwide rate for you to optimize your tax return.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Social security contributions (CSG\/CRDS) for expatriates: The geographical criterion<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is the major point of friction.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Residents outside the EU\/EEA\/Switzerland area:<\/strong> You pay 17.2 % in social security contributions.<\/li>\n\n\n\n<li><strong>Residents of the EU\/EEA\/Switzerland zone:<\/strong> Thanks to the Ruyter ruling and legislative changes, this rate falls to <strong>7,5 %<\/strong> (solidarity levy), provided that you are not covered by a French social security scheme.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The 2026 Property Income Tax Return: Prepare for Form 2044-SPE<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Compliance requires meticulous reporting. The use of <strong>Form 2044-SPE<\/strong> is often required for devices <a href=\"https:\/\/balmontconseil.com\/en\/ressources\/etudes-de-cas-patrimoniales\/defiscalisation-des-hauts-revenus-strategies-et-optimisation\/\">tax exemption<\/a> or complex properties. A data entry error, and it&#039;s a guarantee of an automatic tax audit triggered by the administration&#039;s AI.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Expatriate financial investments: Arbitrage for liquidity and security<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not all savings products are created equal once the border is crossed. Some become truly toxic assets.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Investments to avoid<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Equity Savings Plan (PEA):<\/strong> While it can be retained, it loses its tax advantages in many countries of residence. In the USA, for example, it is considered a PFIC (<em>Passive Foreign Investment Company<\/em>), resulting in punitive taxation and complex reporting obligations (Form 8621).<\/li>\n\n\n\n<li><strong>Savings account A for expatriates and home savings plan (PEL):<\/strong> While they remain accessible, their returns are often eroded by inflation and...\u2019<strong>impact of exchange rates<\/strong> if you live in the dollar or Swiss franc zone.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Recommended investment products<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong>non-resident assurance-vie<\/strong> is the foundation of all <strong><a href=\"https:\/\/balmontconseil.com\/en\/gestion-de-patrimoine\/\">wealth management<\/a> expatriate<\/strong>. At Balmont, we recommend...\u2019<strong><a href=\"https:\/\/balmontconseil.com\/en\/nos-solutions\/assurance-vie-luxembourgeoise\/\">Luxembourg assurance-vie<\/a><\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Luxembourg safety triangle:<\/strong> A legal separation between client assets, the insurer&#039;s own funds and the custodian bank.<\/li>\n\n\n\n<li><strong>Tax neutrality:<\/strong> Luxembourg does not tax non-residents. Only the country of tax residence applies its rules to redemptions.<\/li>\n\n\n\n<li><strong>Multi-currency management:<\/strong> Crucial for neutralizing exchange rate risk.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Advanced Strategies: European SCPIs and Bare Ownership<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For non-residents, the objective is often to decouple asset performance from French taxation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Real estate investment trusts (REITs) for non-residents: The power of Europe<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Investing in SCPIs that hold assets in Germany, Spain or Ireland allows you to benefit from the tax treaties of these countries.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Advantage :<\/strong> The income is not considered French-source property income. Therefore, it is exempt from social security contributions (17.2 % or 7.5 %) and the minimum rate of 20 %.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Bare ownership: Elimination of the IFI (French wealth tax)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong>Real Estate Wealth Tax (IFI)<\/strong> only affects French real estate assets exceeding \u20ac1.3 million. By investing in <strong>bare ownership<\/strong>, You remove the asset from your IFI tax base for the entire duration of the dismemberment (often 10 to 15 years), while preparing a <strong><a href=\"https:\/\/balmontconseil.com\/en\/transmission-protection\/\">inheritance<\/a><\/strong> optimized.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. Exit Tax and Anticipating the Return to France<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/structuration-internationale\/calcul-et-strategie-dexit-tax\/\">Exit Tax<\/a><\/strong> This is not a departure tax, but a deferral mechanism. It targets taxpayers who have resided in France for at least 6 years out of the last 10 years and hold securities exceeding \u20ac800,000.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Managing the payment deferral<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Balmont Conseil&#039;s support allows you to:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Calculate the latent capital gain precisely.<\/li>\n\n\n\n<li>Submit the appropriate forms (2074-ET) to benefit from the automatic payment deferral to the EU or under guarantees to third countries.<\/li>\n\n\n\n<li>Follow the statute of limitations (2, 5 or 10 years depending on the case) so that the tax is permanently erased without ever being paid.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Anticipation of return: The Impatriate Regime (Art. 155 B)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you are planning a return, the <strong>expatriate tax status<\/strong> This is turning into an opportunity. The Article 155 B scheme allows for a 50% exemption on the expatriation bonus and on 50% of foreign-sourced financial income. A windfall that is being prepared <em>Before<\/em> the signing of the employment contract in France.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. The Balmont Approach: Augmented Engineering Serving Non-Residents<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Why is a simple accountant or private banker no longer enough? Because the <strong>non-resident taxation<\/strong> is a dynamic system.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/audit-patrimonial-global\/\">Asset audit<\/a> 360\u00b0 :<\/strong> We use our algorithms to simulate the impact of a change in tax treaty or a new finance law.<\/li>\n\n\n\n<li><strong>Delegated property management:<\/strong> For our expatriate clients, we select assets in <strong>LMNP<\/strong> or in <strong>European SCPIs<\/strong> to guarantee income free from worries and taxes.<\/li>\n\n\n\n<li><strong>Inheritance planning vigilance:<\/strong> We verify the validity of your beneficiary clauses in light of local laws (e.g., the impact of Sharia law in the Middle East or the <em>Common Law<\/em> in the USA).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>FAQ: Non-Resident Taxation in 6 Key Points<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Q1. What are the tax rules applicable to non-residents on their French income?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Rental income is taxed at a minimum rate of 20% or 30%, plus social security contributions of 7.5% (EU\/EEA) or 17.2% (Rest of the world). Dividends are generally subject to a withholding tax of 12.8%, unless a more favorable tax treaty applies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Q2. Which investments are optimized for a non-resident?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Luxembourg life insurance for its portability, European SCPIs to avoid French taxation, and bare ownership for IFI optimization.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Q3. Which tax treaties apply to avoid double taxation?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">France has one of the densest networks of tax treaties in the world. Each treaty defines whether tax paid in France entitles you to a tax credit in your country of residence or whether there is an exemption.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Q4. Which taxes are covered by the IFI?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The IFI concerns all real estate assets held directly or indirectly (via company shares) located in France, provided that the net value exceeds 1.3 million euros.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Q5. What are the specific features for life insurance and PEAs?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">French life insurance policies can be retained, but their tax treatment depends on the host country. PEAs (equity savings plans) often become fiscally &quot;transparent&quot; (taxed annually) in countries without an equivalent tax loophole.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Q6. How can I get support from Balmont Conseil?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">We work on a letter of engagement for a complete audit or annual monitoring of your tax returns (property income, wealth tax). Our goal is to reduce your tax burden through robust structures.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion: Your heritage deserves a borderless vision<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Being a non-resident offers exceptional capital accumulation opportunities, provided you don&#039;t let the <strong>non-resident taxation<\/strong> absorb your performance. At <strong>Balmont Conseil<\/strong>, We combine Alexis Sagnier&#039;s expertise with technological power to secure every euro invested in France or internationally.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Don&#039;t let tax complexity limit your ambitions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Schedule an appointment for a personalized non-resident tax audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sources &amp; References:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>General Tax Code (CGI): Art. 4B, 155 B, 167 bis, 244 bis A.<\/em><\/li>\n\n\n\n<li><em>Official Bulletin of Public Finances (BOFiP): RPPM and RFPI series.<\/em><\/li>\n\n\n\n<li><em>Regulation (EU) No 650\/2012 (International Successions).<\/em><\/li>\n\n\n\n<li><em>ANACOFI Member Booklet 2025 \u2013 Cross-border compliance standards.<\/em><\/li>\n\n\n\n<li><em>OECD Model Tax Convention.<\/em><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Fiscalit\u00e9 non-r\u00e9sident : Ma\u00eetriser l&rsquo;imposition de vos actifs fran\u00e7ais depuis l&rsquo;\u00e9tranger \u00ab Alexis, je ne comprends pas : je suis r\u00e9sident au Portugal, pourquoi le fisc fran\u00e7ais me r\u00e9clame-t-il 17,2 % de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":227,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-229","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/229","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=229"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/229\/revisions"}],"predecessor-version":[{"id":877,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/229\/revisions\/877"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/227"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}