What the tax treaty says
Treaty of 19 December 1980, amended 1984 and 1995. Rent and gains taxable in France.
How double taxation is avoided
Tax credit (art. 24), on income and wealth.
Free assistance
We file your change-of-use application for you.
File prepared, documents checked, submitted on your behalf, online tracking. No fee, no commitment.
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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%: Norway 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.
Norway-specific taxes
- Formuesskatt: property abroad is valued at 30% of purchase price or market value. French IFI is creditable, property tax is not.
Declaring your Nice flat at home (Norway)
- Rent from property abroad goes in the Norwegian “skattemelding”. The deduction for French tax (“kreditfradrag”) is claimed directly in the skattemelding: the former RF-1147 form has not been used since the 2023 income year.
- The property itself must be listed in the skattemelding with its tax value for “formuesskatt”. The value is entered in kroner, at the exchange rate on the date you became the owner (Norges Bank rates).
- No supporting documents need to be attached, but you must be able to prove tax paid abroad with documents from the French tax authority: final tax notice and proof of payment.
- Deadline: 30 April (31 May if you run a sole proprietorship); an extension to 31 May can be requested before 30 April.
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?
Under a 2013 Norwegian tax statement, an SCI without business activity is taxed as co-ownership; with activity, as a transparent partnership. Intensive short-term letting may count as activity.
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 or an SCI, depending on letting intensity; to be confirmed.
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 Norway 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.