How do over-75s apply for taxe foncière exemption in France?
There are income rules which must be met to benefit from this
The French authorities will require certain declarations as to the use of a second home
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Reader Question: I understand that people over 75 can be exempt from taxe foncière, even if it is a second home. Does this apply to non-residents?
It can, under certain circumstances, but there are restrictive criteria for this.
There is the requirement to be both aged 75 or more, to keep the property for your own use, and also to have overall income below a certain ‘modest’ level, judged according to your French revenu fiscal de référence (RFR), a net taxable income figure shown on French income tax statements.
If you do not have any French-declarable income you will not have a RFR. You may have one, for example, if you have some French-declarable income, such as from rentals in France, and tax avocat (lawyer) David Hinkel from Nice said that it would be possible to qualify using this, assuming it is not above the relevant threshold.
Read more: Running costs of a second home in France, and how to save
The Conseil d’Etat in 2000 confirmed that it is possible for people to obtain this exemption for a second home, as long as it is kept for the taxpayer’s use as opposed to, for example, letting it or giving it free of charge for someone else to live in. However in this case people should request the exemption from the tax office of the place where the property is situated. It will not be accorded automatically.
For an exemption in 2024, the levels relate to RFR for 2023 income.
There is nothing in the official rules to say it cannot apply to non-residents or that a RFR that is low because it does not represent the person’s overall worldwide income cannot be used.
Note as said that letting your second home when you do not use it could call into question your eligibility.
Read more: Taxe foncière explainer: Who pays and the exemptions
