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Buying a property in France from Belgium: tax, financing, inheritance, visas

Belgians are among the most numerous foreign buyers in France, very present in Provence, on the French Riviera, in the South West and along the Atlantic coast. Language, proximity and a Latin-tradition notariat make the path especially clear. EU resident status simplifies everything: no tax representative imposed on resale, possible exemption from social levies, free movement with no stay limit, and above all no currency risk since both countries share the euro. A few specifically Belgian points remain, such as the tax treatment of SCI shares or regional inheritance tax.

The rooftops of Biarritz at sunset, the ocean and the lighthouse in the distance
Biarritz, Basque Country

By Jean Mascla, founder of Home Select Updated · 6 min read

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.

What changes for you

  • 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.

Points to watch

  • 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.

Financing and paying from Belgium

Financing a French asset is eased by EU status and the absence of currency risk.

What changes for you

  • 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.

Points to watch

  • Compare a French loan with financing secured on a Belgian asset.
  • Check how the lending bank accounts for your Belgian income.

Tax while you own

Your French rental income is taxed in France; the France Belgium 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 Belgium treaty avoids double taxation; Belgium accounts for French property income under its own rules.

Points to watch

  • 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.

Resale: a lighter regime

As an EU resident, you do not need to appoint a tax representative, which simplifies and lightens the resale.

What changes for you

  • 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.

Points to watch

  • Keep renovation invoices: they reduce the taxable gain.
  • Check your length of ownership: it strongly changes the final tax.
The rooftops of Biarritz at sunset, the ocean and the lighthouse in the distance

Biarritz, Pays basque

Social levies: the European exemption

Affiliated to Belgian social security, you may be exempt from 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 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.

Points to watch

  • 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.

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.

What changes for you

  • 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.

Points to watch

  • Have the interaction between French and Belgian regional duties checked.
  • Splitting ownership and gifts are tools to calibrate with advice.

Stays: free movement

As an EU citizen, you move and stay freely in France, with no time limit or visa.

What changes for you

  • 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.

Points to watch

  • Beyond a few months, registration formalities may apply.
  • Switching to French tax residence changes your overall taxation.

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.

What changes for you

  • 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.

Points to watch

  • 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.

Frequently asked questions

Do I need a tax representative to resell?

No. As an EU resident, you are exempt from an accredited tax representative, unlike non-EU residents.

How long can I stay in my house in France?

Without limit. EU citizens’ free movement imposes neither a maximum duration nor a visa.

Is an SCI advisable for a Belgian resident?

It is common, but its Belgian tax treatment must be validated before incorporation. A decision with a notaire and a tax specialist is recommended.

How is the capital gain taxed if I resell while living in Belgium?

As an EU resident, you do not need to appoint a tax representative, which simplifies and lightens the resale.

Which social levies apply to a resident in Belgium?

Affiliated to Belgian social security, you may be exempt from CSG and CRDS and pay only a reduced levy.

Can I borrow in France while living in Belgium?

Financing a French asset is eased by EU status and the absence of currency risk.

How long can I stay in my French property?

As an EU citizen, you move and stay freely in France, with no time limit or visa.

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