The real estate capital gain is equal to the difference between the sale price and the purchase price or the declared value, when the property has been received by donation or inheritance.
Definition of movable and real-estate inheritance in France
12 May 2026
In everyday language, inheritance is the common heritage of a group or community, which is passed onto future generations. It can be very diverse in nature: culture, history, language, value system, monuments, artistic works…
The activity of direct or indirect rental for furnished or intended to be furnished accommodation is implemented on a professional basis, when the following three conditions are met.
Often, upon separation, without waiting for the final divorce to be pronounced, you have to resettle. Renting or an accommodation through family or friends is one solution. But in some cases, a sale and/or a purchase is considered.
The amount that one pays to the notary, which we commonly and improperly call "notary fees" actually includes taxes (approx. 8/10th of fees), disbursement (1/10th of fees) and notary’s compensation (1/10th of fees).