France tax treaty Austria : your property in France

In France (article 6). Austria exempts these rents (article 23 § 2 a).

Yes, it is possible. Article 23 § 2 c allows Austria to take them into account in calculating the rate on your other income. They are not themselves taxed.

Yes if you file a return, because they are used to calculate the rate. Have your case confirmed by a Steuerberater.

No. France ruled out article 5 of the MLI for all its treaties, and the consolidated version leaves article 23 unchanged.

It can reduce it, if France has not taken it into account. Austria then adds it back in the year it is taken into account in France, or could be (§ 2 Abs. 8 EStG).

Not if you hold the property directly (articles 13 § 1 and 23 § 2 a). For SCI shares, it applies a tax credit (article 23 § 2 b): Austrian tax may remain due if it exceeds the French tax.

Not without a prior calculation. The SCI deprives you of the €150,000 exemption on resale, and the sale of shares moves from exemption to tax credit in Austria. It rules out neither the IFI (article 22 § 1 b) nor French inheritance tax (article 5 § 3 of the inheritance treaty). The anti-abuse clause also targets arrangements whose tax advantage is one of the principal purposes. Have the structure validated by a Steuerberater before signing.

No. Austria is a member of the EU.

Yes if the net value of your French property exceeds €1.3M on 1 January. Shares in predominantly property-owning companies also count (article 22 § 1 b). Austria levies no wealth tax.

7.5% if you are affiliated to the Austrian social security system and not dependent on any French scheme. Remember to tick box 8SH or 8SI. Otherwise, 17.2% for unfurnished rental and on capital gains, 18.6% for furnished.

No. France taxes the property (article 5) and Austria levies no inheritance tax.

Yes, under the 1993 treaty. France taxes the property (article 5 § 1). Austria levies no gift tax. A gift of SCI shares may nevertheless have to be declared to the Finanzamt (§ 121a BAO).