{"id":7250,"date":"2026-10-27T18:05:16","date_gmt":"2026-10-27T17:05:16","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/agent-ue-domicile-fiscal-france-ifi-bien-immobilier-etranger\/"},"modified":"2026-10-27T18:05:41","modified_gmt":"2026-10-27T17:05:41","slug":"agent-ue-domicile-fiscal-france-ifi-bien-immobilier-etranger","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/agent-ue-domicile-fiscal-france-ifi-bien-immobilier-etranger\/","title":{"rendered":"EU agent: Wealth tax on a house abroad?"},"content":{"rendered":"<div class=\"bluf-box\">\n<h2>In summary\u2026<\/h2>\n<p>The French real estate wealth tax (IFI) applies to households whose net taxable real estate assets exceed \u20ac1,300,000 on January 1st. A person with tax residency in France is taxed on their real estate assets located both in France and abroad. For a European Union employee who maintains their French tax residency under Article 13 of Protocol No. 7, the property located abroad is therefore likely included in the calculation. This point needs confirmation: we have not found any published guidance on this matter.<\/p>\n<\/div>\n<p class=\"wp-block-paragraph\">You have bought a house in Brussels, Luxembourg or in your host country. You are wondering if it counts towards the French IFI (French wealth tax).<\/p>\n<p class=\"wp-block-paragraph\">The general rule is published. Its application to an agent of the Union is based on reasoning which we set out, with its limitations.<\/p>\n<h2 class=\"wp-block-heading\"><strong>1. The general rule of the IFI<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">According to the tax administration&#039;s page on individuals subject to the IFI (French wealth tax):<\/p>\n<ul class=\"wp-block-list\">\n<li>The threshold is \u20ac1,300,000 of net taxable real estate assets as of January 1st.<\/li>\n<li>A person who is tax resident in France is taxed on their real estate assets located in France and outside of France.<\/li>\n<li>A non-resident person is only taxed on their real estate located in France.<\/li>\n<li>The declaration is made using form 2042-IFI.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>2. Reasoning for an agent of the Union<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">Article 13 of Protocol No. 7 requires that an agent retain their tax residence for wealth tax purposes, among others. If the agent is considered to be domiciled in France, the general rule above applies: their assets abroad are taken into account.<\/p>\n<p class=\"wp-block-paragraph\">We found no published comments from the tax authorities confirming or refuting this reasoning specifically for the IFI (French wealth tax). Therefore, you should have it validated with your tax office before relying on it. See <a href=\"\/en\/blog\/fonctionnaire-europeen-domicile-fiscal-france-article-13-protocole\/\">the article on tax domicile<\/a>.<\/p>\n<h2 class=\"wp-block-heading\"><strong>3. Fictional example: Nadia and the Luxembourg house<\/strong><\/h2>\n<p class=\"wp-block-paragraph\"><strong>Situation.<\/strong> Nadia, a French national employed by the Union, lives in Luxembourg. She owns an apartment in Lyon with a net value of \u20ac600,000 and a house in Luxembourg with a net value of \u20ac900,000. These figures are fictitious and pre-deductions or abatements.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Issue.<\/strong> If only the French property counted, the total would be \u20ac600,000, below the \u20ac1,300,000 threshold. If both count, it reaches \u20ac1,500,000, above the threshold.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Strategy.<\/strong> Nadia does not rely on reading: she asks the question to her tax office with the documents in her file (date of entry into service, original address, certificate from the institution).<\/p>\n<p class=\"wp-block-paragraph\"><strong>Result.<\/strong> A tax base of \u20ac600,000 or \u20ac1,500,000: the difference of \u20ac900,000 is due to the answer to a single question, hence the importance of obtaining it before the declaration.<\/p>\n<p class=\"wp-block-paragraph\"><em>This is an illustrative example; it does not reflect the situation of any specific client. Tax is not calculated here.<\/em><\/p>\n<h2 class=\"wp-block-heading\"><strong>4. The parts to assemble<\/strong><\/h2>\n<ul class=\"wp-block-list\">\n<li>The market value of each asset on January 1st, in France and abroad.<\/li>\n<li>Debts attached to these assets.<\/li>\n<li>Your agent certificate and your date of commencement of duties.<\/li>\n<li>The 2042-IFI form from the previous year, if it exists.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>Frequently asked questions<\/strong><\/h2>\n<h3 class=\"wp-block-heading\"><strong>Does my main residence abroad count?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">It falls under the category of assets located outside France belonging to a person domiciled in France. The valuation methods are verified with the tax authorities.<\/p>\n<h3 class=\"wp-block-heading\"><strong>What if I rent out my house abroad?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">A rented property remains real estate. Its exact treatment is determined on a case-by-case basis.<\/p>\n<h3 class=\"wp-block-heading\"><strong>What should I do if my assets are close to the threshold?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">We&#039;ll assess each property individually as of January 1st, before deciding on a purchase or sale. We&#039;ll do it with you.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Is your real estate portfolio approaching 1.3 million euros?<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">We quantify your portfolio asset by asset, in France and abroad, then we look at the share you wish to keep in real estate or financial contracts.<\/p>\n<p class=\"wp-block-paragraph\">Are you a tax lawyer, notary, or chartered accountant, and do some of your clients work for a European institution? We can work in partnership on the investment and life insurance aspects, in conjunction with your tax analysis.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Book an appointment<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">A 30-minute exchange is enough to lay out your situation. <a href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/echange\" target=\"_blank\" rel=\"noopener\">Book a time slot<\/a>.<\/p>\n<p class=\"wp-block-paragraph\"><em>Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 27\/10\/2026.<\/em><\/p>\n<h2 class=\"wp-block-heading\"><strong>Official sources consulted<\/strong><\/h2>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/personnes-imposables-lifi\" target=\"_blank\" rel=\"noopener\">impots.gouv.fr \u2014 Persons subject to the IFI (French wealth tax)<\/a><\/li>\n<li><a href=\"https:\/\/ecb.europa.eu\/ecb\/access_to_documents\/document\/legal_act\/shared\/data\/ecb.dr.leg2012_C326_266.fr.pdf\" target=\"_blank\" rel=\"noopener\">Protocol (No. 7) on the privileges and immunities of the European Union (OJ C 326, 26.10.2012)<\/a><\/li>\n<li><a href=\"https:\/\/www.impots.gouv.fr\/international-particulier\/questions\/je-travaille-pour-une-organisation-internationale-ou-une\" target=\"_blank\" rel=\"noopener\">impots.gouv.fr \u2014 I work for an international organization or a European institution: how am I taxed?<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>EU agent tax resident in France: does the IFI (French wealth tax) take into account a house abroad? The general rule is a threshold of \u20ac1.3 million, and this remains to be confirmed.<\/p>","protected":false},"author":5,"featured_media":5671,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,19,9],"tags":[],"class_list":["post-7250","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-metiers","category-patrimoine"],"acf":[],"jetpack_featured_media_url":"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/10\/hd-villa-piscine.webp","_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7250","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=7250"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7250\/revisions"}],"predecessor-version":[{"id":7251,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7250\/revisions\/7251"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media\/5671"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=7250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/categories?post=7250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/tags?post=7250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}