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

What the tax treaty says

Treaty of 7 April 2004, in force since 2007. Rent (art. 6) and gains (art. 13) taxable in France.

How double taxation is avoided

Tax credit (art. 23): Slovenia taxes rent at 25% after 10% flat costs and deducts French tax. The Slovenian tax office treats Airbnb-type lets in Slovenia as business income (progressive scale); whether this applies to property abroad is unconfirmed.

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.

Slovenia-specific taxes

• Mind the credit method: if your country taxes gross rent while the French result is low (actual-expenses regime, depreciation), a top-up may remain payable at home.

Declaring your Nice flat at home (Slovenia)

• Foreign rent is reported on a dedicated return, separate from the annual return: “Napoved za odmero dohodnine od dohodka iz oddajanja premoženja v najem”, on paper or via eDavki.
• Deadline: 28 February of the following year (moved to 2 March 2026 for 2025 income).
• The credit for French tax is claimed in point 4 of this return (“Tuji davek”, country of income); evidence of the tax amount, its base and its final payment must be attached: attach your French tax notice.
• You may claim 10% flat-rate costs or actual costs; Slovenian tax is computed at 25%.

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).

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 Slovenia 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.