top cx logo
cx logo
Explorearrow down
search icon
arrow down

Selling a second home in France: What has Brexit changed?

French Tax Online outlines how Britons owning a property in France that is not their primary residence will be affected if they decide to sell 

The changes relate only to the sale of a second home in France by Britons living in the UK Pic: Nikolay Dimitrov - ecobo / Shutterstock

Brexit has brought about many changes in several areas of everyday life for readers, and Britons owning second homes in France will be affected if they decide to sell their property.

As UK nationals ceased to be treated as EU citizens on January 1, 2021, there are two major consequences regarding the sale of French property:

  1. It is now mandatory to have a tax representative appointed, at the seller’s cost, in most cases; and
  2. The percentage of capital gains tax is higher than it was before Brexit.

Main homes are not affected. These changes relate only to the sale of a second home in France by Britons living in the UK.

The chart below shows if you need the services of a tax representative or not:

The sponsors of this column are tax representatives in France and would be pleased to support you with this obligation in order to make the sale as smooth as possible.

This column is sponsored by French Tax Online, a company owned by Géraud Nayral, a French Chartered Accountant. The bilingual team at French Tax Online assist English speaking clients who live or are invested in France ensuring they comply with French tax obligations and declarations and includes completing French tax returns online for clients. French Tax Online is only able to answer queries if retained on an advisory basis. See or call + 33 6 68 92 19 25

Related stories

Your Brexit questions: Second homes in France

Succession in France: How is your family affected?

What happens if inheritance debts outweigh assets in France?

Resident or second-home owner in France?
Benefit from our daily digest of headlines and how-to's to help you make the most of life in France
By joining the newsletter, you agree to our Terms & Conditions and Privacy Policy
See more popular articles
The Connexion Help Guides
featured helpguide
Visa and residency cards for France*
Featured Help Guide
- Visas and residency cards (cartes de séjour) for France help guide - Understand when visas and residency cards are required to move to France or come for an extended stay - Applies to Britons (post-Brexit) and to all other non-EU/non-EEA/Swiss nationalities - Useful to anyone considering a move to France, whether for work or otherwise, or wanting to spend more than three months at their French second home
Get news, views and information from France