Britons remain the most numerous foreign owners in France, from the Dordogne to Provence and on to the Alps and the Atlantic coast. The bond is long standing, but the framework has changed: since Brexit, a UK resident is treated as a non-EU resident.
In practice, several advantages tied to EU membership have gone or become more complex: a resale may now require an accredited tax representative, and above all free movement has given way to the Schengen rule of 90 days in any 180. Conversely, some social security coordination remains and is worth checking case by case.
French Realty prepares and coordinates your project on the French side and connects you with partners who know British cases. We inform and guide: the transaction, the notarial deed and personalised tax advice remain the responsibility of our partners.
Stays capped at 90 days in 180 in the Schengen area since Brexit
Resale: accredited tax representative often required (non-EU status)
Social levies: possible exemption depending on your UK affiliation
Inheritance: you may choose UK law by will
The purchase process seen from the United Kingdom
The French notaire replaces the solicitor and the exchange of contracts; you can sign remotely by power of attorney.
What changes for you
A single notaire authenticates the sale and registers title, whereas the United Kingdom separates solicitors, exchange of contracts and completion.
The preliminary contract (compromis or promesse) binds the parties, with a ten day cooling off period for the buyer, before the final deed.
No need to cross the Channel for each step: a notarised power of attorney lets you sign remotely.
Points to watch
The deposit (5 to 10 % of the price) is paid at the compromis stage, into the notaire's escrow account.
Plan for the pound to euro exchange, which has become more volatile since 2016.
Allow for translation and apostille of the British documents required.
How French Realty supports you Partner notaire
We coordinate the full practical side and connect you with a partner notaire used to British buyers. The deed itself remains the notaire's work.
Your French rental income is taxed in France; the France UK treaty prevents double taxation.
What changes for you
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 UK treaty allows crediting French tax in the United Kingdom to avoid double taxation.
Points to watch
Property tax is owed each year; a second home may also incur a residence tax.
French and UK tax years do not coincide, which complicates tracking.
How French Realty supports you Partner tax lawyer
We coordinate management and providers, then point you to a partner tax lawyer for filing and the France UK interaction.
Resale: what Brexit changed
Now a non-EU resident, you often must appoint an accredited tax representative to sell, which was not the case before Brexit.
What changes for you
Non-resident capital gains are taxed at 19 %, plus social levies, with allowances for the length of ownership.
Before Brexit, a UK resident, as an EU national, was exempt from a tax representative; now, above 150,000 euros of sale price, this appointment generally becomes necessary again.
Full exemption still applies after 22 years for income tax and 30 years for social levies.
Points to watch
Budget the accredited tax representative's cost from the moment you list.
Keep renovation invoices: they reduce the taxable gain.
Check your length of ownership: it strongly changes the final tax.
How French Realty supports you Partner tax lawyer
We prepare the sale and the practical side, and point you to a partner notaire and accredited tax representative. The transaction and tax guarantee are theirs.
Depending on your affiliation to the UK social security system, you may still avoid CSG and CRDS and pay only a reduced levy.
What changes for you
In principle, rental income and gains bear 17.2 % of social levies.
A person affiliated to another state's social security, and not a charge on the French scheme, may be exempt from CSG and CRDS and pay only a 7.5 % solidarity levy.
The coordination from the post-Brexit agreement may keep this benefit for UK residents depending on their situation, which must be confirmed case by case.
Points to watch
Do not assume the exemption: it depends on your actual social cover.
The gap between 17.2 % and 7.5 % is significant: it justifies dedicated advice before a sale.
How French Realty supports you Partner tax lawyer
We point you to a partner tax lawyer to check your eligibility for the exemption and secure the filing.
Inheritance: choosing UK law
The EU regulation lets you submit your estate to the more liberal UK law, despite French forced heirship.
What changes for you
By default, property in France falls under French law, which reserves a share for children (forced heirship).
The EU succession regulation lets you choose your national law by will, including UK law, which allows greater freedom.
A 2021 French law may nonetheless restore a compensatory claim for reserved children in certain cases.
Points to watch
The choice of law is set in a will: it is not presumed.
The France UK estate treaty addresses taxation, not civil devolution.
Have the consistency between your UK arrangements and the French asset checked.
How French Realty supports you Partner notaire
We connect you with a partner notaire to formalise the choice of law and organise the transfer. Drafting the deeds is theirs.
Stays: the end of free movement
The most visible Brexit change: without a visa, you can only spend 90 days in any 180 in the Schengen area.
What changes for you
Free movement has ended: a UK resident is subject to the 90 days in 180 rule in the Schengen area.
To enjoy your French home more, the long stay visitor visa lifts this limit.
Britons settled in France before Brexit fall under a specific regime from the withdrawal agreement.
Points to watch
Count your days across the whole Schengen area, not only in France.
The long stay visa requires proof of resources and health cover.
How French Realty supports you
We ease the practical side of your stays and point you to the right contacts for visa steps. French Realty does not handle consular formalities.
Structuring: the SCI and joint ownership
The SCI is commonly used by Britons to own jointly and organise transfer, but it must be steered on both sides of the Channel.
What changes for you
The SCI avoids joint ownership deadlock and eases the gradual transfer of shares among relatives.
It must stay consistent with your UK taxation, notably reporting income and the shares you hold.
Splitting ownership (bare ownership and usufruct) is a common tool to prepare succession.
Points to watch
A poorly run SCI can create reporting duties on both sides.
The choice between direct ownership, joint ownership and an SCI is made before buying.
How French Realty supports you Partner notaire
We point you to a partner notaire and, if needed, a tax lawyer to decide the ownership form before buying. The structure is theirs.
Without a visa, 90 days in any 180 day period in the Schengen area. Beyond that, a long stay visitor visa is needed.
Did Brexit change how a resale is taxed?
The rate is unchanged, but non-EU status often requires appointing an accredited tax representative above 150,000 euros of sale price.
Can I avoid the 17.2 % social levies?
Depending on your UK affiliation, an exemption from CSG and CRDS may remain, bringing the levy to 7.5 %. This must be confirmed case by case.
Our role, made clear
This guide is informational and is not personalised advice. French Realty informs, prepares and coordinates; regulated acts (transactions, tax or legal advice, notarial deeds) are carried out by qualified partners under their own responsibility. Have your situation validated by a professional.
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