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Investing Overseas


If you are tax resident in France, you can benefit from a tax reduction if you make the 21.7.2003 to 31.12.2017 investments in overseas departments, in Saint Pierre and Miquelon, Mayotte, in New Caledonia, French Polynesia, the Wallis and Futuna islands and the French Southern and Antarctic Lands (TAAF) and since 15.07.2007 in St. Martin and St. Barthelemy.

  • Which investments are eligible?

    • The investments must be made either in the residential property sector, or by taking up shares in certain companies.

  • Which buildings are eligible?

    • The construction or acquisition of a new building that you agree to occupy upon completion or acquisition, if later, as a principal residence for 5 years.

    • The construction or acquisition of a new building that you agree to let bare of main residence within 6 months of completing the acquisition oude for 5 years (or 6 years for rentals in the area intermediate), provided that the building was the subject of a building permit issued on or before 31.12.2012.

    • The subscription of units or shares of companies that the real object is only to build new homes located overseas, they give bare rental of main residence for 5 years.

    • The capital subscription SCPI acquiring new housing allocated to at least 90% for residential use and give them rental of main residence for 5 years, provided that housing has been subject to a building permit issued on or before 31.12.2012.

    • Rehabilitation work you do achieve by a company and covering dwellings completed more de40ans oudepuis more de20ans for investments made on or after 27.5.2009.

    • More information about

  • Which companies are eligible?

    • Open also entitled to this tax reduction, capital subscription of a construction company whose sole purpose is to build new homes overseas, then they give in unfurnished apartment for at least 5 years ( 6 years in the intermediate sector), for use as residence of the tenant.

    • Regional development companies (SDR) or companies subject to corporation tax making new productive investment overseas in some sectors;

    • Troubled companies subject to corporate tax, exercising their activitédans DOM in some areas after approval duministre for the Budget;

    • Companies whose purpose is the financing, by cash subscription to capital or equity loans, to companies operating exclusively in overseas cefinancement affecting the acquisition and exploitation of new productive investments (SOFIOM )..

See also


French property market report / N°31