Real estate notary: renting, buying, selling real estate

Updated on Wednesday 8 April 2026

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Buying and selling : the various stages

Buying a property

Selling a property

Building up a real estate portfolio

Rent

Build and develop on a daily basis

A question ? Need help ?

I am simultaneously selling my principal residence and a garden as building land. Am I exempt from capital gains tax on the entire transaction?

No. The law provides that “where land constituting a dependency of the principal residence is sold as building land, the exemption [from capital gains tax] does not apply” (BOI-RFPI-PVI-10-40-10, § 340). Reminder: Capital gains tax is calculated on the difference between the acquisition price and the sale price of real…
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Before our marriage my husband owned a car which he sold during the marriage. The notary tells me that he received a reward equal to the sale price. Is this normal ?

Yes . When the spouses are married under the regime of the legal community, three patrimonies are to be distinguished: the patrimony specific to each spouse and the common patrimony. During couple life, financial movements often take place between the different assets. The mechanism of rewards is intended to restore…
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After their retirement, my parents moved to Portugal, where they bought a house. My father has passed away, and we need to appraise this residence for the inheritance declaration. How should we proceed ?

Generally, when the deceased owned real estate, the value to be considered for the inheritance declaration is the market value on the date of death (Article 761, paragraph 1 of the General Tax Code and BOI-ENR-DMTG-10-40-20 §20). This is the value that would be obtained if the property were sold…
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I've just bought an apartment in Lyon following the transfer I obtained. I'm currently working in Bordeaux and will be staying there for a few more months. Can I rent out my property in Lyon until I move in?

Yes, but only under certain conditions. When a specific event, of a professional or family nature, justifies your taking over the rented premises, you can enter into a lease for a period of less than 3 years but at least 1 year (art. 11, al. 1 law n°89-462 of July…
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