A Notary is an independent arbitrator. One of his main roles is to ensure that a property transaction is carried out in strict compliance with the law. He verifies that the title deeds are authentic and that the contract represents the agreement between the buyer and vendor. He also collects all the taxes relating to the transaction on behalf of the state and carries out a significant amount of conveyancing. No property sale in France can go ahead without one.
It is usual for the vendor to appoint the Notary . A Notaire has a "duty of care" to his clients, and an obligation to remain neutral. He acts on behalf of BOTH parties without the notion of him representing either ONE or the OTHER.
His fees are paid by the BUYER.

Two taxes are due on property in France :

1. TAXE D'HABITATION (community charge) which is paid by the OCCUPANT regardless of whether he is the owner of the house or a tenant. The basis for this is the rental value of the property but it also takes into account other factors such as the number of occupants and their earnings. The bill is sent out in September for payment by November 15th at the latest.

2. TAXE FONCIERE (property tax)- Is due by the OWNER of the property. It is a set amount regardless of the number of occupants and their earnings. Again, the bill is sent in October for payment before the end of the year.

You will be liable for capital gains tax in France when you resale your property in the following cases:

• The property is a holiday home and not your main residence
• It is your main residence but you are NOT registered in the French tax system* or have not been in the French tax system for 2 years prior to selling.

You will NOT be liable:

• If you have owned the property for more than 15 years
• If the property is your main home and you are in the French tax system, and have been for 2 years prior to selling.

In order to qualify as a French tax resident, a tax return declaring your earnings (“Déclaration des Revenus”) must have been filed with the French tax authorities. Merely paying “taxe d’habitation” and “taxe foncière” does not qualify you as being in the French tax system.

Even if your earnings in France or anywhere else are “zero” – a tax return still has to be filed.