France: selling a home, the checklist from DPE to capital gain
What to prepare before the ad, what you sign, and the capital gains tax, step by step.
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Time: from preparation to the tax return
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Preparing
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The seller presents these documents for the sale agreement (Service Public).
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DPE, lead, asbestos, electricity, gas, termites, risk statement… depending on the home; the file goes with the agreement or the deed (Service Public).
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Lead 1 year, termites 6 months, gas and electricity 3 years, risk statement 6 months, DPE 10 years, energy audit 5 years; asbestos no limit (Service Public).
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It is given to the buyer with the agreement or the deed. See our guide on the DPE.
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You also need the dated pre-statement and the minutes of the last 3 meetings, plus the global technical diagnosis and the multi-year works plan, if any (Service Public).
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The sale agreement or deed must state it (Service Public).
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The site’s calculator gives the tax, the social contributions and the surtax, if any.
Ad and viewings
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For a co-ownership unit, it also states the number of units and the foreseeable spending from the DPE (Service Public).
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Without it, the buyer can ask for the sale to be cancelled or the price lowered (Service Public).
Offer and agreement
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Your acceptance binds you: you can no longer go back on it; a sum paid on acceptance makes the offer void (Service Public).
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For an individual, the unilateral promise must be a notarial deed if it exceeds 18 months (Service Public).
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Charges paid, works fund, unpaid co-ownership charges: the list is on Service Public.
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If you later refuse to sell, the buyer can force you to or ask for compensation (Service Public).
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The time to obtain a loan is at least 1 month (Service Public).
The sale deed
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The sale deed is a notarial deed drawn up by a notary (Service Public).
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The mortgage release is attached to the deed; its costs are deducted from the capital gain on proof (Service Public; BOFiP).
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It is attached to the sale deed (Service Public).
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It must be attached to the sale deed (Service Public).
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Without an agreement, the buyer has 10 days to think before signing and no sum can be asked of them (Service Public).
Taxes
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They pay the tax to the land registry services (Service Public).
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It applies at your request, by a mention in the deed, only once (Service Public).
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You must state the amount declared by the notary and, for a first sale, the exempt amount (Service Public).
Tax return
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Good to know
- This list applies to the sale of an existing home by an individual. Off-plan sales, building land or a property sold in viager follow other rules.
- The agency and notary fees, and who pays them, vary: they are in the ad and in the deed. Ask for a quote before signing a mandate.
- The capital gain is an income tax matter: the notary does the calculation at the sale, but you can estimate it beforehand with the site’s calculator, to set the price knowingly.
- If the property is in joint ownership (indivision), each co-owner has rights: the co-owners’ right of pre-emption, checked by the notary, may apply.
Frequently asked questions
Does the seller have a withdrawal period?
No: only the non-professional buyer of a home can withdraw, within 10 days of the notification of the promise or agreement. The seller is bound from signing (Service Public).
Which diagnostics must be provided?
Depending on the home: DPE, lead before 1949, asbestos before July 1997, electricity and gas over 15 years old, termites and risks in the relevant zone, energy audit for a house rated E, F or G. They are grouped in the technical diagnostics file (Service Public).
Who calculates and pays the capital gains tax?
The notary in charge of the sale: they calculate the taxable gain, prepare the return and pay the tax to the land registry services (Service Public).
How long can the promise last?
For an individual, a unilateral promise of more than 18 months must be a notarial deed; otherwise, it can be a private agreement and must then be registered within 10 days (Service Public).
Does a main residence pay capital gains tax?
No: it is entirely exempt if it is your usual and actual home at the time of the sale (Service Public).
Next step
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
- The calculatorFrance property capital gains (plus-value immobilière) calculator
- The guideFrance: property capital gains tax, allowances and exemptions
- The guideFrance: the DPE and class F or G, buying, selling, renting
- The checklistBuying a home, step by step
- The checklistMoving checklist
Sources
- Service Public: Sale of a co-ownership unit (F2604) (in French)
- Service Public: Sale promise for an existing home, unilateral promise or agreement (F2965) (in French)
- Service Public: Property diagnostics to provide on a sale (F10798) (in French)
- Service Public: Sale deed of an existing home (F2962) (in French)
- Service Public: Income tax, property capital gain (F10864) (in French)
- BOFiP: property capital gains, transfer price and allowed selling costs (BOI-RFPI-PVI-20-10-10) (in French)
For the agreement, the deed and the capital gain, the notary is your contact; for a tax question, the tax information service, on 0809 401 401.