What changes from Belgium Tax, financing, capital gains, succession: the key points to know for your profile.
The purchase process seen from Belgium The French notaire follows a logic close to the Belgian notariat, and the euro avoids any conversion. You can sign in person or by power of attorney.
A single notaire authenticates the sale and registers title, a familiar framework for a Belgian buyer. The preliminary contract binds the parties, with a ten day cooling off period for the buyer, before the final deed. The purchase is settled in euros, with no conversion or currency risk. The deposit (5 to 10 % of the price) is paid at the compromis stage, into the notaire's escrow account. French acquisition fees differ from Belgian registration duties: compare the two carefully. We coordinate the full practical side and connect you with a partner notaire. The deed itself remains the notaire's work.
Financing and paying from Belgium Financing a French asset is eased by EU status and the absence of currency risk.
French banks readily lend to Belgian residents, with a deposit often close to that of a resident. The absence of conversion simplifies flows between the two countries. A specialist broker can compare French and Belgian offers. Compare a French loan with financing secured on a Belgian asset. Check how the lending bank accounts for your Belgian income.
We point you to a partner broker to compare solutions. French Realty does not provide credit.
Your French rental income is taxed in France; the France Belgium treaty prevents double taxation.
French source rental income is taxed in France, with a minimum 20 % rate for non-residents, unless a lower average rate is shown. Above 1.3 million euros of net French real estate, the property wealth tax (IFI) applies. The France Belgium treaty avoids double taxation; Belgium accounts for French property income under its own rules. Property tax is owed each year; a second home may also incur a residence tax. Declare your French asset in Belgium in line with the rules in force.
We coordinate management and point you to a partner tax lawyer for the France Belgium interaction.
As an EU resident, you do not need to appoint a tax representative, which simplifies and lightens the resale.
Non-resident capital gains are taxed at 19 %, plus social levies, with allowances for the length of ownership. As an EU resident, you are exempt from an accredited tax representative, unlike non-EU residents. Full exemption is reached after 22 years for income tax and 30 years for social levies. Keep renovation invoices: they reduce the taxable gain. Check your length of ownership: it strongly changes the final tax.
We prepare the sale and the practical side and point you to a partner notaire. The transaction is theirs.
Social levies: the European exemption Affiliated to Belgian social security, you may be exempt from CSG and CRDS and pay only a reduced levy.
In principle, rental income and gains bear 17.2 % of social levies. A person affiliated to another EU state's social security, and not a charge on the French scheme, is exempt from CSG and CRDS. In that case, only the 7.5 % solidarity levy remains due. The exemption depends on your actual affiliation: keep your Belgian proof. The gap between 17.2 % and 7.5 % is significant on recurring rental income.
We point you to a partner tax lawyer to claim the exemption and secure the filing.
Inheritance: French reserve and Belgian regional duties The French asset falls under French law, which reserves a share for children; Belgian inheritance duties, in turn, vary by region.
French forced heirship protects children on the asset in France, as Belgian law also recognises. The EU succession regulation lets you choose your national law by will. Inheritance duties differ by Belgian region (Flanders, Wallonia, Brussels) and family relationship. Have the interaction between French and Belgian regional duties checked. Splitting ownership and gifts are tools to calibrate with advice.
We connect you with a partner notaire to organise the transfer. Drafting the deeds is theirs.
As an EU citizen, you move and stay freely in France, with no time limit or visa.
Free movement exempts you from any stay limit or visa. You can occupy your home for as long as you wish. Making France your main home may make you a French tax resident. Beyond a few months, registration formalities may apply. Switching to French tax residence changes your overall taxation.
We ease the practical side of your stays and guide you in case of a lasting move. French Realty does not handle administrative formalities.
Structuring: mind the tax treatment of the SCI The SCI is widely used by Belgians to own in France, but its Belgian tax treatment requires careful checking.
The SCI organises joint holding and the gradual transfer of shares. The Belgian tax treatment of SCI income and distributions has been debated: it must be checked before forming the company. Splitting ownership remains a common tool to prepare transfer. Do not form an SCI without validating its Belgian tax treatment. The choice between direct ownership, joint ownership and an SCI is made before buying.
We point you to a partner notaire and, if needed, a tax lawyer to decide the ownership form. The structure is theirs.
