What exactly does maison secondaire mean in France?
Property descriptions are related to where you live 'habitually' and have the most links
The taxe d’habitation can be increased for second homes in areas under housing pressure
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Reader Question: I own a holiday property in France, but when I filled out my tax declaration it is classified as maison secondaire. Is that right?
Yes, it is right. In French tax law a maison secondaire is any housing which is not your residence principale.
As it is a holiday home, it is not your main residence and so the maison secondaire classification seems to be correct. It applies whether the house is rented (long-term) or owned by you.
It can also apply to any property bought for investment purposes, whether it is rented out or not.
If a person is not a French tax resident, ie. they have their main home outside France, then any home in France, even if it is their only one in France, is considered a 'second' home.
Otherwise, if a person also has their main home in France, then the 'main' one is defined as the one where you live 'habitually' or have the most links - for example it could be where you live with your family and your children go to school, or it may be close to where you work.
The main disadvantage of the classification is that you pay more property taxes on a maison secondaire than you do on a residence principale.
In terms of classifications, owners of property in France are also required to notify their local tax office of the status of their home, whether main or second, which since last year is usually done via a declaration in the Biens Immobiliers section of the impots.gouv.fr website.
If the status changes, for example if you move to France to make a former holiday home your main home, then you should update this again.
Read more: What changes require you to make a new property declaration in France?
Communes impose tax on second homes
As well as the taxe foncière all property owners pay, you also pay the taxe d’habitation on a second home.
Some communes also impose a surcharge on the taxe d’habitation if they are located in areas deemed under housing pressure.
Importantly, sales of second homes are also subject to capital gains tax, unlike main homes, which are exempt.
For people with enough property wealth to be eligible for France's property wealth tax (IFI), then second homes do not benefit from any allowance to reduce liability, unlike main homes which benefit from a deduction of 30%.
Read more: Over 1,000 more French towns to levy higher tax on second homes
