What is decided before the deed
In Paris, the notaire authenticates the deed, guarantees its regularity and advises both parties with impartiality. What determines your cost and your risk is decided before the deed: the acquisition structure, the negotiation of the preliminary contract, non-resident taxation, the IFI, cross-border succession. The notaire authenticates the deed for both parties. The buyer-side lawyer defends, upstream, the sole interests of the buyer.
The real cost of an acquisition in Paris
Estimate the all-in envelope beyond the headline price.
excluding advisory fees, depending on the engagement
Degressive scale of notary fees
Notary fees calculated in degressive brackets, 20 % VAT included, after a 20 % reduction on the portion above 100,000 € (article A444-174 of the Commercial Code).
IFI, real estate wealth tax
If your net real estate wealth exceeds 1,300,000 € on 1 January (net of borrowings), the IFI applies, with taxation running from 800,000 € in progressive brackets. The non-resident is taxable on French real estate assets only (article 964 of the General Tax Code). This estimate covers acquisition costs, not the IFI, which depends on your net wealth.
Indicative order of magnitude, 2026 scale, non-contractual. Acquisition costs depend on the property type and the department. The notaire establishes the exact statement. Holding and resale taxation is confirmed with the tax adviser.
Excluding advisory fees, depending on the engagement.
Five zones where a decision engages cost and risk
The preliminary contract binds before the deed
The compromis or the promesse sets the price, the conditions precedent and the deadlines. Once signed, the room to manoeuvre narrows sharply. The review happens before that signature.
The acquisition structure is decided upstream
Own name, SCI, usufruct split. The choice engages governance, transmission and IFI exposure. It is set before the offer, with the tax adviser.
The IFI applies above a threshold
Net taxable real estate wealth above the threshold triggers an annual tax, calculated on the value net of borrowing, including for the non-resident on French assets. To be built into the holding envelope, not only the acquisition cost.
Tax status changes the resale
For the non-resident, a future sale triggers taxation of the capital gain, levies and, above a gain threshold, a surtax, with allowances for the holding period. The acquisition structure directly affects resale taxation.
Cross-border succession is anticipated before the purchase
For the buyer whose wealth spans several countries, the law applicable to the succession and the holding structure are framed upstream.
What PSL Avocat does, on the buyer side
Preliminary contract and conditions
Review and negotiation of the compromis or the promesse, conditions precedent, deposit, clauses, deadlines and remedies.
Acquisition structure
Own name, SCI, usufruct split. Legal comparison, tax and IFI dimension handled with the tax adviser, integrated before signing.
Non-resident taxation and coordination
Reporting obligations, resale capital gain, IFI, in coordination with the tax adviser and the notaire.
Cross-border coordination France Spain
A single point of contact on the buyer side between Paris and Barcelona. Notaire, agent, seller's counsel, tax adviser, broker.
Areas of focus
Paris, centre and west
For whom
International buyers, often American, Lebanese, Italian or internationally francophone, who acquire in central Paris, from the Marais to Saint-Germain, from the 1st, 4th, 6th and 7th to the Ile Saint-Louis and the 16th.
Fifteen years structuring complex operations for international organisations and multinational groups.
Frequently asked questions
To discuss a specific acquisition in Paris, in the Marais, in Saint-Germain, in the 1st, 4th, 6th, 7th, on the Ile Saint-Louis or in the 16th : discuss your acquisition. First exchange in French, English, Spanish or Italian. No commitment.
Updated 30 June 2026