France tax treaty Norway : your property in France

In both countries. France taxes the rents (Article 6) and Norway taxes them too while deducting the French tax (Article 24 § 2 a). You pay in practice the higher of the two income taxes, plus the French solidarity levy.

No, unless Norwegian law itself exempts them, for example for a leisure home that you use and rent out little. The convention applies the tax credit method.

The French deficit counts only in France. Norway recalculates the result under its own rules, and a Norwegian deficit is deducted from your other Norwegian income.

Yes in principle, at 22% on a gain calculated under its rules, with deduction of the French tax. It does not tax it if the Norwegian exemption conditions are met: residence used 12 of the last 24 months, or leisure home held more than 5 years and used 5 of the last 8 years.

In France, the 19% tax is wiped out, but the 7.5% levy remains due until 30 years. In Norway, the gain remains taxable and you no longer have any French tax to deduct. Check the Norwegian exemption conditions before signing.

It wipes out the French tax and the solidarity levy. Norway then taxes the gain with no deduction: unless a Norwegian exemption applies, the gain still bears 22%, and the saving is in practice limited to the solidarity levy.

No. Norway is outside the EU, but the BOFiP expressly names it among the exempt countries (BOI-RFPI-PVINR-30-20 § 30).

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

The IFI only if the net value of your French real estate exceeds €1.3M on 1 January. The formuesskatt applies if your total net wealth exceeds 1,900,000 NOK in 2026, with your French property counted at 30% of its value. The IFI paid is deducted from the formuesskatt on that property.

It is not deductible from Norwegian tax: Skatteetaten excludes it, as well as housing tax. On a rented home whose income is taxable in Norway, however, Skatteetaten does allow the property tax to be deducted within rental expenses.

Not without a prior calculation. The SCI deprives you of the €150,000 exemption on resale. The Norwegian authorities treat an SCI with no activity as joint ownership, according to a 2013 position. An SCI subject to corporate tax is not addressed there. Have the structure confirmed by a Norwegian adviser before signing.

Yes in France, after an allowance of €100,000 per child and per deceased parent. Norway has not levied inheritance duties since 2014. Your children will, however, take over your entry value for a resale taxable in Norway.

No convention applies. France taxes the property (Article 750 ter of the CGI), after an allowance of €100,000 per parent and per child, renewable every 15 years. Norway does not tax the gift.