Between late 2026 and 2028, several deadlines will push owners to sell. Better to know before they do.
The draft 2027 budget and the laws already passed set out a timetable that will push some owners to sell sooner than planned. For those who are selling, it is an opportunity to seize and competition to anticipate.
A tightening timetable
Taken separately, each of the texts in force or under discussion concerns only some owners. Put together, they create deadlines that all fall between late 2026 and 2028. Yet a property sale cannot be improvised in a few weeks: those who want to take advantage of a tax window will have to put their property on the market well beforehand.
1. Cash gifts at 6%: property excluded
The draft budget provides, from 1 January to 30 June 2027, for a reduced rate of 6% on gifts of money to children and grandchildren aged 18 to under 50, up to €100,000 per donor and per beneficiary, as well as a tax-free family gift raised to €50,000. These advantages apply only to money: giving a house or a flat does not qualify.
A parent who wants to help their children with the value of a property will therefore have to sell it first, then give the proceeds. With several months between putting it on the market and the deed of sale, the most determined will list their property as early as the autumn and winter.
Example with figures: selling a studio to make a gift to a daughter
A fictitious case, based on the bill as tabled, which may still change. A father over 80 has already used his €100,000 allowance with his daughter. He sells a let studio flat and gives her €100,000 in May 2027.
| Gift tax at the current scale | about €18,200 |
| Tax at the 6% rate | €6,000 |
| Possible saving | about €12,200 |
Before benefiting from it, the studio must have been sold, and any capital gains tax on it paid.
The first properties on the market meet buyers who are not yet spoilt for choice.
2. Family holding companies
Since the 2026 finance act, family holding companies with at least €5 million in assets bear a 20% tax on certain assets that the family enjoys personally, such as homes occupied free of charge. The first financial years concerned are those ending on or after 31 December 2026. Villas, flats and family homes held in these companies are going to be let, taken out or sold. These properties are often unusual, and their market is narrow.
3. Homes soon banned from letting
Homes rated G on the energy performance certificate (DPE) can no longer be offered for a new lease since 2025. Homes rated F will follow on 1 January 2028, unless an easing under discussion is adopted. Owners who do not want to carry out works will often decide to sell, and many of these properties will come on the market at the same time.
4. Capital gains, an open question
An amendment adopted in the finance committee proposed reversing the capital gains allowances on property from 2027: exemption in the first year, then an allowance reduced each year and nil beyond ten years. It must still be adopted in plenary session. If it were, owners of properties held for a long time could be tempted to sell before the change.
As of 17 October 2026, none of this is final, except the tax on holding companies and the energy certificate timetable. The 2027 budget is due to be voted in December, after going through the Senate. The measures may be amended or withdrawn.
Who will be affected first?
Three profiles should put their property on the market earlier than others: landlords of energy-inefficient homes who do not want to carry out works, families preparing a gift to their children before summer 2027, and family holding companies that own properties occupied by the family. The properties concerned are often similar: old houses, flats let for many years, second homes. In areas where they are numerous, competition between sellers will be felt from the spring.
What this changes for sellers
The first properties on the market meet buyers who are not yet spoilt for choice.
Energy-inefficient properties, family homes, holding company properties: similar listings will multiply in some areas.
A seller bound by a deadline negotiates badly. Time lost on preparation is paid for in the price.
In a busier market, the properties that sell are those with a fair price and visible potential. The others stay on the market for a long time: see the real causes of an unsold house.
Our approach
We support owners of properties that the conventional market struggles to sell, particularly when timing matters. If a tax or family deadline weighs on your plans, the sooner the better: tell us about your property.
Frequently asked questions
Can a house be given at the 6% rate in 2027?
No. The bill only covers gifts of money. To pass on the value of a property under this scheme, it would have to be sold and the proceeds given.
Have these measures been voted?
The tax on family holding companies and the energy certificate timetable are in the law. Cash gifts at 6% and the capital gains reform depend on the 2027 budget, expected in December.
Should you sell before 2027?
It depends on your situation: type of property, length of ownership, gift plans. A decision taken solely for tax reasons, without looking at the market, is rarely the right one.
Can a home rated F still be sold?
Yes. The 2028 ban concerns letting, not selling. The certificate simply has to be provided to the buyer, who takes it into account in their price.
Why would more properties on the market be a problem?
More similar offers in the same area means more choice for buyers, and therefore tougher negotiation for poorly positioned properties.
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