Andy Sirkin is a lawyer who specialises in fractional property. He's just written an in depth paper covering all the tax issues relating to non-residents of France who buy a French fractional property.

If you're looking to buy in France this is an excellent read. The paper covers capital gains tax, income tax, inheritance tax, VAT, transfer tax and annual 3% tax.

The paper is available on his website at andysirkin.com

Renting out part of your French fractional property can trigger commercial characterisation under the French tax code - so you need to tread carefully if this is part of your plan.