" In 2017, French wealth tax underwent a major reform.
Thus, since 1st January 2018, real estate wealth tax (impôt sur la fortune immobilière, IFI) has replaced the former, more general wealth tax (impôt de solidarité sur la fortune, ISF).
From this day forth, wealth tax in France only targets possession of real estate assets or real estate rights. We hope that reading this white paper will help you to better understand the outline of this taxand the consequences of owning real estate assets in France or electing to make France your tax domicile.." 
Source: Cabinet Roche & Cie, Expert-comptable à Lyon -
Spécialiste de l‘immobilier et de la fiscalité des non-résidents - Janvier 2024 - www.cabinet-roche.com
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