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

What the tax treaty says

Treaty of 27 November 1990. Rent and gains taxable in France.

How double taxation is avoided

Tax credit (art. 23): Sweden deducts French tax, capped at the matching Swedish tax.

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.

Sweden-specific taxes

• Letting a private home: SEK 40,000 per property plus 20% of rent deducted, then 30% on the rest, including for property abroad.

Declaring your Nice flat at home (Sweden)

• The rental surplus goes on “Inkomstdeklaration 1” as capital income at point 7.3, under the same rules as a home in Sweden. No Swedish VAT to report on a home let abroad.
• Credit for French tax (“avräkning av utländsk skatt”) is claimed under “Övriga upplysningar” in the return or on form “SKV 2703”. You must be able to prove the final tax paid in France: keep your tax notice.
• No Swedish property charge (“fastighetsskatt” or “fastighetsavgift”) is due on the home abroad.
• Euro amounts must be converted into kronor; Skatteverket offers a foreign-income conversion tool. Usual deadline: 2 May (4 May in 2026, as the 2nd fell on a weekend).

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?

Sweden treats the SCI as a foreign entity taxed at partner level: annual tax on your share, with a risk of losing the private-home allowance.

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, which keeps the Swedish allowance.

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 Sweden 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.