France tax treaty Morocco : your property in France

No. Article 9 reserves them to France and Article 25 § 1 prohibits Morocco from including them in its tax base. Morocco can only take them into account for the rate on your Moroccan income.

It depends on the convention, not on Article 4 B of the CGI. If you keep this home at your disposal, it can count as a permanent home. With a home in each State, we look at the centre of your professional activities, then the place where you stay the longest.

No. It leaves France the right to tax your rents and your property capital gains. You pay French tax under the non-resident rules.

Yes, if your French real estate is worth more than €1.3M net on 1 January. The BOFiP confirms that the convention does not protect against the IFI.

France taxes your French real estate, and your other assets if the heir has been domiciled in France for at least 6 of the last 10 years. Exception: Moroccan securities of a French citizen domiciled in Morocco are exempt in France (Article 26 § 3).

It is possible. The BOFiP accepts it for a national of a third State protected by a non-discrimination clause, in the same situation as a French citizen who would be entitled to it. Article 5 § 1 contains this clause. No text confirms that it applies to this case: have it confirmed by the notary before the sale, or request a ruling.

It is possible, if the sale takes place no later than 31 December of the year following the departure and the home has not been made available to a third party. The recovery assistance condition appears to be met by Articles 29 and 30, without official confirmation. Have it confirmed before signing.

The SCI does not change the French taxation of rents. It deprives you of the €150,000 exemption on resale. The treatment of a sale of shares is not settled by the convention. The MLI does not apply to date, but the abuse of law rule in Article L64 of the Book of Tax Procedures remains applicable to an artificial arrangement.