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Income Tax in France

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Property tax

Taxe foncière French property tax: What rises on way as councils vote?

Local councils had until April 15 to set their rates; some have risen, some stayed the same, and a couple have dropped

1,500 undeclared pools traced in Dordogne, south-west France

The tax office uses artificial intelligence to find them by scanning aerial photos

Respite for gite owners in France as harsh tax change is put off

Old micro-Bic thresholds and allowances can still apply to 2023 income but situation remains confusing

practical

French tax officials to hunt out undeclared sheds and verandas

Scanning software has already detected 140,000 swimming pools from aerial photos

Tax differences between main and second homes in France

Recent changes in law have eliminated several taxes for homeowners

How homeowners successfully challenged French property tax rise

We explain how to spot incorrect assumptions on your taxe foncière bill

Three ways your taxes will be eased in France this year

Adjustments for inflation and extended reliefs should help many households

French property taxes set to rise: when will you know the amount?

Taxe d’habitation on second homes and taxe foncière on both second and main homes will increase in most areas

How do I contact tax officials when I move to France?

As resident some taxes will no longer be payable, depending on your situation

Rise in property wealth tax inspections on homeowners in France

Owners are advised to check if their property value exceeds the tax threshold on January 1, 2024

Explainer: who pays France’s CFE business tax and what exemptions?

We look at the rules around this tax, which also applies to self-employed workers

Are there age related exemptions for property taxes in France?

Age is a factor in obtaining an exemption but other conditions must also be met

Local tax bills sent in error to thousands of homes in France

Homeowners are urged to check they did not receive additional bill by mistake

Was your French taxe foncière bill high this year? Check for a refund

The French government has ringfenced €1.37billion to repay property owners for errors or special cases

Tips on completing mandatory French property form a week from deadline

All owners of residential property are concerned, even if they do not live in France

How to complete French property form if home is owned by UK company

Partner article: Tips on filing a déclaration d’occupation and the tax implications for property owned in this way

Wrong details on French property form may be due to missing paperwork

A change of use or building work form may not have been filed resulting in inaccurate descriptions on the new property declaration

Tradespeople shortages, buy an island: 6 French property stories

We also look at the auction of a €12m former royal home on the French Riviera, controversial property tax hikes and a ban on tourist homes in Paris

Lawyer raises legal questions over France’s mandatory property form

The form will allow authorities to know who is liable for taxe d’habitation, which is now only levied on second homeowners

French property owners: in-depth look at new mandatory declaration

All main and second-home owners in France must complete a ‘ Biens immobiliers ’ form or potentially face a fine. We explain how to do it

Declaring French property: exemptions, rents, joint owners, commercial

We explain how tax officials check main or second-home status and clear up recurring queries on the new ‘biens immobiliers’ form

Marches, mimosa, Molière: The week ahead in France

This week (February 13-19) is also set to include a controversial healthcare debate (and a strike about it), another day of pension protests, a wine show and more

French tax website now also shows properties owned: how to check

Information will be used to set your taxe foncière and any other property taxes owed

French Taxe foncière property owners’ tax bills going out this month

Look out for an email alert if you opted to receive your statements for this tax online only

Do non-residents pay more French tax on second homes than residents?

Since Brexit there can be an additional expense for Britons - the fees for a fiscal representative to calculate capital gains tax when you sell. This has been the case for other non-EU citizens for some time

French taxe foncière bills arriving, inflation means rises

Property owners who manage their bills online should be able to see them now. Statements sent by post will be posted soon

Can we annul usufruit before selling a house in France?

Usufruits split the ownership of property in France. We explain how it works

How to work out if you owe French property wealth tax in 2022

Impôt sur la fortune immobilière is payable by households which owned more than €1.3million in real estate assets on January 1

Should we pay ‘taxe d'habitation’ if not in French house on January 1?

Covid and Brexit rules meant many non-residents were not physically in France on January 1 but remain liable to pay

Tax considerations of owning property in France

It is always important to understand the tax implications when buying property, particularly where a foreign tax regime is involved and/or you have liabilities in more than one country.

French holiday homes face extra ‘empty’ tax

Moves to combat Airbnb-type tourist rentals of second homes have seen some communes agree to impose a surtaxe de la taxe d’habitation which can amount to an extra 60% on part of the tax.

Reminder: Key October dates for French property and income tax

Here is a guide to keep track of deadlines this month, including payment dates and when to expect direct debit instalments

Taxe foncière property tax in France: What exemptions exist?

This tax is payable by property owners but individuals can benefit from an exemption or reduction depending on their situation and the nature of the building or land

Residents shocked by 200% property tax rate rise in east France town

The mairie says the money will go towards making improvements in the spa town

Must French court appoint will executor as per English Law?

John Kitching, a director of French Law Consultancy Limited, answers a reader query on English inheritance laws when living in France

Tax on French homes: Where has it risen the most?

The taxe foncière has risen by over a third in the past decade. We explain why, and where in France is the worst affected.

Calculate your property value online with these websites

Prople need accurate property valuations for many reasons – and not only for high value homes and wealth tax liabilities – so the government has set up online tools to make the job easier.

Capital gains tax deductions for French property?

My wife and I bought a holiday property in France in 2001. We are resident in the UK.

I have found a buyer for my French home - what's next?

We are selling up in France to return to the UK and have found a buyer. At what stage do we receive the money? What fees and taxes are due? Should we involve an English solicitor?

Compromis is not always final step in France

When selling or buying a house the compromis de vente is often seen as a contract that binds both parties, with penalties for any breach. In reality, a compromis has get-out clauses.

Tax shock as residents see bill rise by 24.56%

Most departments decided against large rises in taxe foncière for property owners this year but four stood out, with Hautes-Alpes raising its bill by 24.56%, Lot-et-Garonne 20.8%, Lozère 16% and Deux-Sèvres by 11%.

Manage your new life in France and reap the benefits

If you are new to living in France or in the process of organising your move here, you probably have a list of jobs to get through. This needs to include reviewing your tax, financial and estate planning. Do not let this stagnate far down the list. It is important to adjust your wealth management for your new life here and spending a little time on it now should reap dividends and give you peace of mind. If you have been living here for a while, then think about the last time that you reviewed your financial planning? Are you sure it is up-to-date and specifically designed for your life in France?

Court orders refund over non-resident social charges

People who have had social charges levied on income from property and investments despite not being affiliated to the French social security system (notably, because they do not live in France) are again being advised to apply for refunds after a new court ruling.

Buying French house share and CGT

We are both divorced and not remarried and live and pay tax in the UK. We bought a second home in France in 1997, ‘en indivision’. I have two children and my partner a son from the previous marriages. She wants to help her son buy UK property so I plan to buy her half share of the French house. Should I do this after 2019 to avoid CGT and the 22-year rule? As outright owner, should I add a codicil to my UK will to ensure only my children inherit? What French or UK taxes do I face and are there other drawbacks? J.G.

Excessive tax on new-build flat in France

I am a co-owner of a new-build flat. We received demands for excessive payments of taxe foncière despite the fact that the apartments are uninhabitable (certified by the police) and no completion certificates had been sent to the mairie. What are the rules relating to a first payment on a new property of this tax and what factors are taken into account in assessing the tax’s base level? M.S.

Options for costly rental plan for SCI studio

We own a flat and a studio under an SCI. They are empty most of the year but we use the flat for holiday visits. We plan to rent the studio on a yearly basis but are told the SCI might make it costly, despite earning less than €6,000/year. Should we split the studio from the SCI and what is involved? Alternatively, would renting under the SCI make taxes on the rental prohibitive? We are retired with no French income and pay property taxes on both the flat and studio. N.M.

Local tax bills on the way

The avis d’imposition for the taxe foncière local property tax for homeowners will be going out this month, unless you have been making monthly payments ( mensualisation ), in which case it is sent at the end of October.

Brexit impact on owning a UK property

I am British and live in France and am considering investing in property in the UK. One favourable element is that, based on the existing UK France tax treaty, UK rental income is taxed in the UK (including a UK tax free allowance) rather than in France. I understand that the UK France double tax treaty is outside of the Europe and Brexit scope. However I was wondering based on recent events, if you thought there is an increased risk of losing this benefit at some point in the future? A.C.