What the tax treaty says
There is no income-tax treaty between France and Liechtenstein, only a 2009 information-exchange agreement; the French government ruled out a treaty in 2019.
How double taxation is avoided
Liechtenstein law exempts wealth and gains on foreign property. Foreign rent, however, appears taxable, and relief is only available on reciprocity: double taxation of rent is possible.
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Hand over my applicationOn 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%: Liechtenstein is in the EEA.
- 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.
Liechtenstein-specific taxes
- On resale, an accredited tax representative is mandatory if the price exceeds €150,000.
Declaring your Nice flat at home (Liechtenstein)
- Your Nice flat goes on the tax return (“Steuererklärung”): it is exempt from wealth tax but counts towards the rate (“Progressionsvorbehalt”, art. 21 of the Tax Act).
- Rent from that property is not among the foreign income exempt for individuals: declare it as income (“Erwerb”).
- With no treaty with France, credit for French tax is only available on reciprocity (art. 22): keep your French tax notice and have the treatment confirmed by a tax adviser.
- Deadline: the date printed on your return by the municipal tax office (25 April 2025 in Vaduz for 2024); extensions must be requested in writing before it.
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?
No published doctrine was found on how this country classifies a French SCI (transparent or opaque): get local advice first.
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?
With no treaty, have your case reviewed by a tax adviser before buying.
General guidance, to be confirmed with a tax adviser in your country and a French notary before buying.
No tax treaty: risk of double taxation of rent.
Change of use, without travelling
No nationality condition: an owner living in Liechtenstein 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.