Selling property in France from abroad is as much about numbers as it is about evidence. Delays rarely stem from a theoretical point, but from an
Error 1: Confusing maintenance with capitalizable work
Many companies considerroutine maintenance (painting, minor repairs, identical replacements) to be eligible work. Only work that significantly increases the value of the property or transforms it (complete renovation, extension, structural improvement) and that is invoiced by a company can increase the cost price. Without a valid invoice and traceable payment, the expense is systematically rejected by the authorities.
Error 2. Incorrectly dating the period of ownership
A wrongly counted month can change the applicableallowance and alter the amount of tax due. Precise reconstitution of dates and quotas avoids an erroneous calculation that would penalize the seller or trigger an audit. What’s more, if the property has been rented out on a furnished basis (under the LMNP or LMP scheme), any depreciation must be taken into account when calculating the capital gain. For the LMP regime, capital gains are calculated differently.
Error 3: Include unrelated expenses
Bank handling fees, small expenses with no direct link to the property, unjustified commissions… If the link with the sale is not obvious and documented, the document will be rejected. It’s better to present a coherent and limited set of documents than a collection of weak supporting documents that weaken the whole file.
Error 4. Invalid invoices
Open quotes, missing legal information, untraceable cash payments, down payments without final invoices. These fragile documents systematically provoke questions from the authorities. A simple sorting process is required before submission: complete invoice with company identity, precise description of work carried out, proof of payment by bank transfer or cheque.
Error 5. Forgetting the tax treaty
A tax treaty does not cancel out the French rules for calculating capital gains, but it can avoid double taxation through a tax credit or partial exemption. Without a certificate of tax residence in Switzerland on the day of the sale, the capital gains calculation and the benefit of the provisions specific to Swiss residents cannot be applied.
Mistake 6. Underestimating the role of transfer parts
Agency commissions, compulsory diagnostics, ancillary costs… Incomplete or misfiled, they lengthen the file review process and generate additional requests. A presentation structured in logical blocks (acquisition, works, sale) with detailed summaries and summary totals speeds up acceptance of the file.
Mistake 7. Neglecting multi-seller situations
In the case of joint ownership or inheritance, the allocation of the sale price and the cost price must be justified for each vendor in proportion to his or her rights. If there is a discrepancy between the notarial deed, the supporting documents provided and the declared calculation, this automatically triggers additional requests and delays the signing of the deed.
Error 8: Ignoring company specificities
In the case of a transfer by a foreign company, the chain of ownership, signing authority, up-to-date articles of association, accounting documents and detailed proof of expenditure must all be assembled. This set of documents is much denser than for a private individual, and cannot be improvised at the last minute.
How to avoid these pitfalls
The method is simple and can be applied systematically:
- Draw up an exhaustive list of parts required before starting the calculation
- Reconstruct the formation of the cost price, explaining and justifying each item.
- Check the length of ownership and the applicable allowances line by line
- Present calculations and parts in a logical, effortless-to-read order
- Anticipate likely questions with a short but precise explanatory note
This methodical approach avoids most bottlenecks and enables you to deal effectively with the authorities.
Where to find step-by-step calculation rules
If you are in any doubt about the basis of calculation and the applicable allowances, a detailed guide can be found in the capital gains and tax representation article. To find out whether representation is required for your personal situation, a clear summary can be found in tax representation obligations.
In brief
Rigorous calculations, acceptable supporting documents and a clean, structured presentation avoid most delays and penalties. For a non-resident, this is often the difference between a smooth signature and a sale that drags on for weeks or even months.