French SCI : 3% tax

Introduction to the french 3% tax.

Seller disclosure statement in a real estate transaction
The legal entities that, directly or through an intermediary entity, have one or more properties situated in France, or are holders of real rights over such properties, shall pay an annual tax equal to 3% of the market value of such properties or rights.

This section will review some of the most common aspects of this 3% tax, as whose entities are taxable and the conditions under which the tax is not due.

Download the PDF document : FRENCH SCI 3% TAX

Contact Maître Benjamin A. Kergueno, Attorney at Law today if you have questions about the french 3% tax on a property owned on the French Riviera. Maître Benjamin A. Kerguéno, Attorney at Law, will provide you with a full set of informations and with the adequate counsels for reaching your objectives.

For more information or to schedule an appointment with an experienced lawyer regarding the french 3% tax aspects under french law, please contact us.


Cannes Office - 22 bd Alexandre III 06400 Cannes
London Office - 330 High Holborn WC1V 7QT London
Nice Office - 28 rue Gioffredo 06000 Nice
Malta Office - 91/a Archbishop Street 1446 Valletta - Malte 00.356.27.414.070
Paris Office - 163-165 Avenue Charles de Gaulle 92200 Neuilly-Sur-Seine - France
 or fill the form below