Frequently asked questions about Immobilier

No. If the sale concerns part of the land, the capital gain is determined by taking into account the fraction of the acquisition price relating to this part alone. The same applies to charges and indemnities increasing this price (BOI-RFPI-PVI-20-10-20 §130).

No. The law provides that the family residence is the place chosen “by mutual agreement” between the spouses. You will therefore need to find a solution between yourselves (French Civil Code, Art. 215, para. 2).

A taxpayer is liable for the real estate wealth tax when the total value of their real estate assets exceeds €1,800,000 (Article 964 of the French General Tax Code). In the situation described, the law provides that the property must be declared at its full ownership value in the usufructuary’s…

By law, the entry and exit inventories must be drawn up jointly and amicably by the parties or by a representative (Article 3-2, paragraph 1 of Law No. 89-462 of 6 July 1989). If this is not possible, you may request a commissaire de justice (formerly known as a bailiff)…

Yes. You can renounce or transfer it via donation or sale, which must be notarized and registered. However, renunciation may be requalified as a donation if it involves intention to give, personal loss, and recipient’s gain (Article 894 of the Civil Code).