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

What the tax treaty says

Treaty of 16 March 1973, amended. Property income (art. 6), gains (art. 13) and property wealth (art. 23) taxable in France.

How double taxation is avoided

Exemption with progression as a proportional reduction (art. 24 A); in Box 3, the French property qualifies for the double-taxation reduction.

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.

Netherlands-specific taxes

• Box 3 in 2026: €59,357 allowance per person, 6% deemed return on property, 36% rate (Belastingdienst).
• The reform towards taxing actual returns is before the Dutch Senate, planned for 2028.

Declaring your Nice flat at home (Netherlands)

• The Nice flat is reported in Box 3 (“Bezittingen en schulden”) at its vacant, unlet market value on 1 January: the rent itself is not reported separately.
• To avoid double taxation, also complete the “voorkoming van dubbele belasting” question: for property in Box 3 the exemption method always applies. Answering that question alone is not enough; the property must also be entered in Box 3.
• The 2025 return was due before 1 May 2026; an extension to 1 September is granted if requested before 1 May, usually with tax interest.
• Watch point: the discount for let property does not apply to temporarily let homes. A short-term furnished let is therefore reported at 100% of its value.

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?

Since 2025 the Netherlands classify foreign entities by comparison with Dutch forms; in practice the SCI is treated as transparent, but an opaque classification would lose the reduction.

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 remains the most predictable while the Box 3 reform is pending.

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 Netherlands 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.