Danish resident: letting a flat in Nice, tax and structure

What the tax treaty says

The old treaty ended in 2009. A new treaty signed on 4 February 2022 has been in force since 29 December 2023 and applies from 2024. Rent (art. 6) and gains (art. 13) taxable in France.

How double taxation is avoided

Tax credit (art. 22). The treaty does not cover wealth.

On the French side: what you will pay

• Income tax at the non-resident minimum rate: 20% up to €29,579, 30% above (2025 income), or the average rate on option.
• Social charges: 7.5% (solidarity levy only) if you are covered by this country’s social security.
• Micro-BIC 2026: 30% allowance up to €15,000 (unclassified holiday let), 50% up to €83,600 (classified or mobility lease).
• Capital gains: 19% plus social charges, holding-period allowances. See taxation.
• Receiving rent: a French account is not required, a European (SEPA) account is enough. See receiving rent from abroad.

Denmark-specific taxes

• Ejendomsværdiskat: the Danish property value tax also applies to the French property, with possible credit for some foreign property taxes.

Declaring your Nice flat at home (Denmark)

• The property must be registered in your “årsopgørelse” (or “forskudsopgørelse” in the year of purchase), “Non-Danish property” section. Each year you report its recalculated market value, French property tax paid, mortgage interest and rent.
• Rent goes in box 425; tax paid in France on that rent goes in box 495K to obtain relief (“lempelse”) against Danish tax. Form “04.053” covers ejendomsværdiskat on property abroad.
• The return only accepts Danish kroner: convert your euro amounts, for example at the rate on the payment date.
• Deadline: with foreign income or property, 1 July of the following year (instead of the årsopgørelse correction date, set at 20 May in 2026).

Form names and deadlines are those published by the country’s tax authority and change every year: have them confirmed by a tax adviser in your country.

What if you buy through an SCI?

Danish tax treats the SCI as transparent: the property value tax remains due as for direct ownership.

Reminder on the French side: an SCI letting furnished becomes liable to corporate tax above 10% commercial receipts, and a company whose main activity is letting property must compensate from the first flat to get a change of use in Nice.

Which structure, generally?

Personal ownership is clearer; an SCI brings no Danish advantage.

General guidance, to be confirmed with a tax adviser in your country and a French notary before buying.

Change of use, without travelling

No nationality condition: an owner living in Denmark applies like a French resident, usually under a power of attorney. We prepare and file your application for free, then manage the property in English, at 20% excl. VAT (24% incl. VAT) for short stays or 15% excl. VAT (18% incl. VAT) under a mobility lease.