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

What the tax treaty says

Treaty of 7 July 1997, in force since 2001. Rent (art. 6) and gains (art. 13) taxable in France.

How double taxation is avoided

The treaty provides a credit, but more favourable Lithuanian law exempts income already taxed in France. A zero French result (actual-expenses regime) might lose this exemption: to be checked.

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.

Lithuania-specific taxes

• Lithuanian scale of 15%, then 20% to 32%.

Declaring your Nice flat at home (Lithuania)

• As a Lithuanian resident you report worldwide income on the annual “GPM311” return, filed online through the VMI portal.
• Rent from real estate goes in the “GPM311D” annex (part D2, rental of property), stating that it comes from France.
• Keep your French tax notice and rent statements: the VMI may require documents proving the income and the tax paid abroad, on which the Lithuanian exemption or credit depends.
• Deadline: 1 May of the following year.

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?

Personal ownership (LMNP), preferably with a result taxed in France.

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 Lithuania 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.