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

What the tax treaty says

Treaty of 9 September 1966, 2009 amendment. Rent (art. 6) and property gains (art. 15) taxable in France; property wealth too (art. 24).

How double taxation is avoided

Exemption with progression, for income and wealth (art. 25 B): the Nice property leaves your Swiss base but counts for the rate, including cantonal wealth 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% if covered by Swiss social security (free-movement agreement).
• 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.

Switzerland-specific taxes

• On resale, an accredited French tax representative is mandatory if the price exceeds €150,000.
• Abolition of the imputed rental value, voted in 2025, takes effect in 2028 at the earliest.

Declaring your Nice flat at home (Switzerland)

• The property and its rent go on your cantonal tax return: exempt in Switzerland, they set the rate of income and wealth tax. In Geneva you report rent received and attach a management account.
• For wealth, Geneva generally uses the tax value certified by the country of location, failing that the purchase price, and for a French property asks for a copy of the taxe foncière notice. Other cantons have their own rules.
• The filing deadline is set by each canton: in Geneva, 31 March, with an extension available on request.
• Watch point: the property is in euros. In Geneva its value is converted into francs at 31 December of the tax year; for rent, check the rate your canton uses.

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?

The treaty covers French sociétés civiles taxed as partnerships; no published federal or cantonal doctrine was found on their Swiss treatment.

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) benefits directly from the exemption. An SCI needs prior cantonal confirmation.

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 Switzerland 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.