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Investing Overseas

08.02.2017

Individuals who are tax -domiciled in France within the meaning of the French General Tax Code, who invest in Overseas France, may benefit under certain conditions from a reduction in income tax. This reduction is, in principle, spread over 5 years.

  • Which investments are eligible?

    • Investments must be made either in the housing sector or by subscribing to the capital of certain companies.

  • Which buildings are eligible?

    • The buildings eligible for this reduction are new buildings located overseas. They may have been built on purchased land, or purchased during construction or after completion.

    • These buildings must be allocated to the principal dwelling of the owner or tenant. The assignment to the main dwelling must be effective and continuous for at least 5 years (in intermediate sector, the lease term is increased to 6 years).

    • The benefit of the Overseas Investment Tax Reduction Scheme has been extended, in some cases, to the rehabilitation of older dwellings.

  • What is the subscription of which company?

    • This is the subscription to the capital of a construction company whose sole purpose is to build new overseas homes, which it then leases unfurnished for at least 5 years (6 years in the sector Intermediate), for use as the tenant's main residence.
      There are other special cases in which this tax reduction applies (subscription of shares of S.C.P.I., regional development companies of overseas departments, etc.).

    • The conditions relating to these operations and concerning the applicable tax reductions are extremely strict. It is therefore necessary to be cautious and to approach a professional to secure the investment. For more information, do not hesitate to call on your usual notary, who will guide you and advise you on the choice of the most interesting plan, given your personal situation.

See also
29.11.2016
The letter of the notaries of France in the world / November 2016
congres_notaires_europe_cnue_2017
22.09.2017
4th Congress of the Notaires of Europe
02.10.2017
Conseil du coin : meet a french notaire to a cafe !
13.11.2017
French property market report / N°37