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24 octobre 2026

Selling an inherited apartment in France: steps and formalities

Agreement between the heirs, the role of the notaire, valuation, capital gains tax: what you need to know before putting an inherited apartment on the market.

Before an inherited apartment is sold, the notaire (French notary) establishes who the heirs are (acte de notoriété) and records the transfer of the property (attestation de propriété immobilière). Where there are several heirs, the apartment is held in indivision (joint ownership between heirs) and the sale is, in principle, decided unanimously. The value declared in the estate then serves as the basis for calculating any capital gain: a well-reasoned valuation is therefore useful from the first few months.

Who can decide to sell an inherited apartment?

When a person dies leaving several heirs, their assets belong to the heirs jointly until the estate is divided. This situation is known as indivision (joint ownership between heirs or co-owners). Each heir holds a share (quote-part), that is, a fraction of the rights over the assets as a whole, and not a specific room of the apartment.

The sale of a jointly owned property is among the most significant acts: it must be decided unanimously. A single heir, even one who holds the largest share, cannot therefore sell the apartment without the agreement of the others, unless authorised by the court.

What happens if an heir refuses to sell?

The law provides for exceptions to unanimity. Where an heir's refusal jeopardises the common interest, another heir may be authorised by a judge to complete the sale alone (article 815-5 of the Code civil, the French Civil Code). Another route is a sale by a two-thirds majority (article 815-5-1), which takes place in four stages:

  • the heirs who hold at least two thirds of the rights declare before a notaire (French notary) their intention to sell;
  • within the following month, the notaire has this intention formally served on the other heirs;
  • if they object or do not reply within three months, the notaire records this in a formal report (procès-verbal);
  • the tribunal judiciaire (the French civil court) may then authorise the sale, provided it does not excessively infringe their rights; the sale takes place by licitation, that is, by auction.

This procedure is excluded, in particular, where ownership of the property is dismembered (démembrement), that is, divided between usufruct (usufruit) and bare ownership (nue-propriété). Where it is possible, an amicable agreement remains the simplest route.

What the law of 7 April 2026 changes

The loi n° 2026-248 du 7 avril 2026 (Law no. 2026-248 of 7 April 2026) aims to simplify the exit from indivision. Since 9 April 2026, the president of the tribunal judiciaire may authorise an heir to conclude alone the sale of a jointly owned property, where urgency and the common interest justify it (article 815-6 of the Code civil).

One clarification: the decision to sell or to divide before a notaire by a two-thirds majority, provided for by that same law, applies only to certain cases of indivision involving properties located in Corsica. In the Alpes-Maritimes, unanimity remains the rule, and a sale by a two-thirds majority still requires the authorisation of the court.

What is the role of the notaire before the sale?

As soon as an estate includes real property, the involvement of a notaire is compulsory. Two deeds generally prepare the ground for the sale.

The acte de notoriété (deed of heirship)

It states who the heirs are and what share falls to each of them. The notaire draws it up on the basis of the death certificate and your civil status documents. This recognition does not amount to acceptance of the inheritance.

The attestation de propriété immobilière (notarial certificate of ownership)

This notarial certificate records that the apartment has passed to the heirs. It is published at the land registration service (service chargé de la publicité foncière). It is in the heirs' interest to instruct the notaire within six months of the death: beyond that period, they may be held liable. The notaire then has four months to have it published.

Can you sell before the estate has been fully settled?

Yes: the apartment can be sold during the indivision, with the agreement of all, without waiting for the estate to be divided. The notaire must first have drawn up the deeds recording that the heirs have become the owners.

One point to watch: each heir may accept the inheritance or renounce it, and no one can oblige them to choose during the four months following the opening of the succession (the death). Yet selling an asset that forms part of it amounts to accepting it tacitly and outright (acceptation pure et simple): the heir must then pay the debts of the deceased in proportion to their share. Review the position with the notaire before signing.

Estate declaration: why and when should you have the apartment valued?

The estate declaration (déclaration de succession) must be filed within six months of the death if it occurred in metropolitan France, or within twelve months if it occurred abroad.

In it, the apartment is valued at its market value (valeur vénale) on the day of the death, on the basis of the heirs' own estimated declaration. Market value is the price that could be obtained on the market, taking into account the condition of the property.

This value is used twice: it is the basis for calculating inheritance tax (droits de succession), and it then becomes the acquisition price used to calculate the capital gain on resale. It must therefore be consistent with the market and capable of being justified.

Hence the benefit of having the apartment valued early, while the notaire is preparing the declaration. A valuation opinion (avis de valeur) drawn up by an estate agency that knows the neighbourhood gives the heirs and the notaire a reasoned point of reference; the declared value remains the responsibility of the heirs. If the sale takes place later, a new valuation updates the price. On sources of price data, see our article Property prices in Beausoleil: where to find the real figures.

What capital gains tax applies on the resale of an inherited property?

The capital gain (plus-value) is the difference between the sale price and the acquisition price. For a property received by inheritance, the acquisition price is the value used to calculate inheritance tax. If the apartment is resold at that value, there is therefore no capital gain.

The rules to be aware of:

  • The acquisition price may be increased, on production of supporting documents, by the costs of the deed and of the declaration and by the inheritance tax paid on this property.
  • The taxable capital gain is taxed at 19% as income tax, to which 17.2% in social levies (prélèvements sociaux) is added. An additional tax, of 2% to 6%, applies where the taxable capital gain exceeds €50,000.
  • An allowance applies from the sixth year of ownership; exemption is acquired beyond 22 years for income tax and beyond 30 years for social levies. For an inherited property, this period is counted from the opening of the succession.

The notaire in charge of the sale calculates the capital gain, prepares the return and pays the tax. For an heir who is not resident in France, the social levies may be different. For your personal situation, the notaire remains the person to consult: our estate agency does not give tax advice.

Which diagnostic reports and documents should you gather before putting the apartment on the market?

As with any sale, the seller provides the buyer with a technical diagnostic file (dossier de diagnostic technique): the energy performance certificate (diagnostic de performance énergétique) and, depending on the age of the building, its location and its installations, reports relating to lead, asbestos, electricity, gas and risks. Our article Mandatory diagnostic reports for selling an apartment is devoted to them.

For an apartment in a co-ownership building (copropriété), the following are added: the private floor area of the unit (loi Carrez) and documents about the co-ownership, in particular:

  • the co-ownership summary sheet (fiche synthétique), the co-ownership regulations (règlement de copropriété) and the descriptive statement of division (état descriptif de division);
  • the minutes of the general meetings of the last three years;
  • the building's maintenance logbook (carnet d'entretien);
  • financial information: service charges paid, share of the works fund, statement of unpaid amounts within the co-ownership;
  • the status certificate (état daté), which the managing agent (syndic) draws up and sends to the notaire before the sale.

In Beausoleil and the towns close to Monaco

In Beausoleil, Cap-d'Ail, Roquebrune-Cap-Martin, La Turbie or Menton, the apartment passed on is most often a unit in a co-ownership building, sometimes a second home. It can also happen that the deceased lived, or one of the heirs lives, in Monaco, in Italy or in another region. Three points are then worth knowing.

  • Death abroad: the estate declaration is filed within twelve months. Where the deceased was resident in Monaco, it is sent to the departmental registration office (service départemental de l'enregistrement) in Nice.
  • Heir living far away: they may be represented under a power of attorney. The notaire can draw up this power of attorney remotely, in electronic form; the notaire then obtains consent by video conference.
  • Non-resident heir: the sale of a property located in France by a non-resident requires, in principle, the appointment of a tax representative (représentant fiscal). Exemptions exist, in particular if the seller is domiciled in a Member State of the European Union, such as Italy, or if the price does not exceed €150,000 per seller. For an heir domiciled in Monaco, the position should be checked with the notaire.

How Transal Properties supports you

Our estate agency is based at 10 boulevard de la République, 06240 Beausoleil. For heirs, we carry out a free, no-obligation valuation, which you can pass on to your notaire. If you decide to sell, we support you from the moment the apartment is put on the market through to signing at the notaire's office, liaising with each of the heirs. For an overview, read Selling your apartment in Beausoleil: the key steps, or request your free valuation.

Laura-Lynn Nacher de Coster, Managing Director of Transal Properties

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