Real estate wealth tax (IFI): on what date should wealth be assessed?

Verified 20 February 2025 - Directorate for Legal and Administrative Information (Prime Minister)

The IFI takes into account the composition and net worth of the real estate heritage to 1er January of the taxation year.

For the IFI paid in 2025, this is the assets held at 1er January 2025.

If you sold a property under suspensive condition before 1er january 2025, you are still the owner until the condition is met.

Changes in real estate assets occurring between 1er January and the date of the IFI declaration are not taken into account.

However, if an event occurred after 1er january retroactively changes your assets, you must take them into account and, if necessary, file a supplementary or amending declaration.

For example, a division of inheritance signed in 2025 with a retroactive effective date before 1er January 2025.

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