Luxury properties
for sale in France
for over €10 million

Buying a luxury property for over €10 million — what you need to know

Acquisition structures and tax optimization

Acquiring a property worth over €10 million almost always requires the involvement of tax lawyers and specialized notaries. Depending on the buyer's profile (resident, non-resident, individual or legal entity), the acquisition structures vary—real estate investment companies (SCI), holding companies, trusts, or split ownership. For properties listed as Historical Monuments, the MH regime allows for the full deductibility of restoration work from taxable income, without limit—one of the most powerful tax advantages under French law.

Discretion as the norm

In this market segment, discretion is a requirement for both parties. Mandates are often exclusive, viewings are arranged by invitation only after the buyer's profile has been qualified, and actual prices are rarely disclosed publicly. It is common for the most desirable property on the market to never appear on real estate portals.

• Assemble an advisory team before beginning the search — tax lawyer, specialized notary, wealth management advisor
• To access confidential listings, precisely define the desired property profile (use, region, type, surface area, minimum amenities)
• Check the property's heritage status — listed as a historical monument, registered, in a protected area — and its implications for the work and taxation
• Conduct a full technical audit before making any offer — including the framework, roofing, utilities, and urban planning compliance
• Anticipate recurring expenses — staff, security, park maintenance, specific insurance for luxury properties
• For properties with rental or hotel potential: consult a specialist in the management of luxury properties