Fiscal Agents and Non-Residents

27th March 2023

Demands are growing to ease the rules on capital gains tax assessments.

In the sale of property in France, for those who are France or EEA resident, the notaire acts as the tax collector for capital gains tax. They determine whether there is a liability, and calculate the amount due, which is then deducted from the sale proceeds.

How to Disinherit a Child (Pt 1)

23rd March 2023

A recent case in the French courts illustrates the steps that can be taken to disinherit a child.

Taxe Foncière Relief for Older Persons

21st March 2023

The rules granting certain older persons relief from the taxe foncière have been eased.

With the final abolition this year of the taxe d'habitation on principal residences, the only local rates bill that such homeowners face is the taxe foncière.

Guide to Bringing Horses to France

18th March 2023

What are the rules and procedures for bringing horses to France?

Moving a horse to France is a more lengthy and complicated process than for pets, a subject we considered in our Guide to Bringing Pets to France.

French Income Tax Return Dates 2023

15th March 2023

The French government have announced the income tax return dates for 2023.

The dates by which you must submit your declaration are as follows:

Inheritance Fraud by Notaire

14th March 2023

A notaire found guilty of a €1 million inheritance fraud has been given a 10-year prison sentence.

The administration of a deceased person's estate in France is executed via a notaire.

Société Civile Immobilière (SCI)

11th March 2023

What is  a Société Civile Immobilière (SCI), and is it a useful legal vehicle to buying French property?  

It is possible to buy property in France using a French property company called a Société Civile Immobilière (SCI).

Inspiring Insights about France

9th March 2023

Inspiring Insights about France

We see we have yet to tempt you to become a premium subscriber to France Insider. In doing so you will have access to some of the best information and advice available about French property ownership and living in France. You will also have free access to our Q&A service.

Making Sense of French Property Prices

8th March 2023

Property price data available on-line illustrates the difficulties of understanding the rural housing market in France.

Whether you are a buyer or a seller, having a reasonable knowledge of housing market conditions is critical to determining your negotiating position and to being able to buy or sell at the best price.

Home Energy Efficiency Grants 2023

6th March 2023

The French government are making much of the grants system for home energy efficiency, but in practice they are reducing the number of eligible households and the works for which grants are available.

The main grants system, 'MaPrimeRénov', is claimed by the government to be 'universal' but following recent changes higher income households are no longer entitled to most grants.

The Month in View

1st March 2023

A snapshot of the articles we published last month.

Housing Market in the Paris Region

Freeze on New Planning Consents

28th February 2023

New planning consents have been suspended for 5 years in the Var, due to severe drought in the department.

The decision was made by the nine councils who make up the inter-communal municipality of Fayence.

Taxation of Holiday Rentals

27th February 2023

Tax breaks for landlords of furnished rental properties are under review.

The furnished rental market has long been popular with investors in France.

France Insider for €20 a Year

28th May 2023

Authoritative, independent and inspiring insights about France for €20 a year.

France Insider is a leading on-journal for objective intelligence about France, building on a track record of over 15 years of success in a previous incarnation through www.french-property.com.

We offer a specialist on-line journal with a reverence for facts, bringing readers valuable guidance on the ownership of French property and living in France. It is a publication that is written for both non-residents and residents.

Rural Small Business Development Grant

23rd February 2023

The government have launched a grants scheme to encourage the growth of commercial businesses in rural areas.

A first envelope of €12 million is planned for 2023/24.

Health Insurance for Visa to France

21st February 2023

What are the rules concerning health insurance for a long-stay visa to France?

We have recently updated our advice and information for obtaining health insurance for a visa to France, which you can find at Health Insurance for Visa to France.

We offer a comprehensive visa application service, which you can find at Visa Application.

Occupying Property Before Completion

20th Feb 2023

A recent court case highlights the pitfalls of allowing the buyer of a property to move in before the sale has been completed.

There is no legal obstacle to a buyer taking possession of a property before the completion date and it is a practice that is surprisingly common.

Declaration of Property Occupancy

16th Feb 2023

The French government now require all owners to declare the occupancy status of their property.

As a result of the abolition of the taxe d’habitation on principal homes from 2023, all property owners in France must complete a 'Déclaration d'occupation'.

Electricity Prices in France 2023

14th Feb 2023

The French government have once again acted to cap price increases for electricity.

Last year, in the face of the energy crisis, the government imposed a ceiling of +4% on the increase in electricity prices for 2022.

French Village - Manchester 3rd to 5th March 2023

13th Feb 2023

The ‘French Village’ will be at A Place in the Sun Live international property exhibition, Manchester Central, 3rd to 5th March.

Surtax on Second Homes

11th February 2023

The proposed increase in the taxe d’habitation on second homes has been delayed until 2024.

Micro-Entrepreneur Rates and Thresholds 2023

9th February 2023

The social insurance rates and turnover thresholds for micro-entrepreneurs have been revised for 2023.

Reform of Unemployment Benefits

6th February 2023

The rules on unemployment benefit have been toughened, although it remains one of the most protective schemes in Europe.

Housing Market in the Paris Region

3rd February 2023

Paris goes against the regional tide of the housing market in the Ile-de-France.

After a post-Covid resurgence in sales the housing market in the region has slowed, although sales in the capital continue to rise.

The Month in View

31st January 2023

A snapshot of the articles we published this month.

Best Places to Live in Brittany

30th January 2023

The small town of Pont-l'Abbé in the Finistère tops a review of the best places to live in Brittany.

Located on an estuary 30 kilometres south of the department's capital Quimper, Pont-l'Abbé is a bustling historic centre of nearly 8,000 inhabitants.

How to Transfer French Property to Children

26th January 2023

Creating distinct legal interests in property is a common inheritance planning strategy in France, so how does it work?

French law recognises two different ownership rights in property:

French Health Card Goes Digital

24th January 2023

A digital health card is being introduced, but plastic card holders need not panic.

To use the health system in France patients use a photo identity card, called a Carte Vitale.

Vehicle Registration Taxes 2023

22nd January 2023

The taxes payable on registering a vehicle in France.

The cost of the certificat d'immatriculation (also known as the carte grise) varies according to different criteria, notably by the region in which the owner lives and, for new vehicles, by the pollution level of the vehicle.

Since January 1st, 2023, there have been increases in both the regional and, most significantly, in the pollution taxes, which are set out in our updated Guide to Vehicle Registration Taxes in France.

Pesticides Near Homes

France’s highest administrative court has ordered the government to do more to prevent the use of pesticides near homes.

The decision is the latest chapter in a long-running saga about the use of insecticides, pesticides and weedkillers in France and across the EU.

This is now the third time in 5 years that Conseil d’Etat has ordered the government to take stronger action to protect the population against the dangers of pesticides.

Tax Free Bank Savings Rate Increases

18th January 2023

Rate rises on tax-free savings accounts now make them 'best buy' products.

Largely dormant for several years due to their lean interest rates, the regulated tax-free savings accounts in France have once again sprung into life with recently announced increases in the rates.

French Bank Charges 2023

xxx January 2023

Increases in bank charges in France have been capped this year, but banks are changing their offers.

Guide to Postal Services in France

13th January 2023

In a digital world, La Poste is having to reinvent itself.

French Income Tax Exemption Thresholds 2023

11th January 2023

The maximum income thresholds that apply before you pay French income tax in 2023 on 2022 income.

Income tax in France is structured around five income bands, with different rates that apply on fractional income within each band.

Best Mediterranean Seaside Towns

9th January 2023

The department of Pyrénées-Orientales dominates in a review of the best Mediterranean seaside towns to live for retirees.

Although the fishing town of Lavandou in the Var department of Provence-Alpes-Côte d'Azur tops the list, 6 of the top 10 places go to resorts in the Pyrénées-Orientales.

French Public Holidays 2023

6th Jan 2023

The 11 public holidays in France for 2023 to put in your diary, as well as school dates.

This year 9 public holidays fall during the working week, against 7 in 2022.

Social Charges Pension Income Thresholds 2023

5th January 2023

The pension income thresholds for social charges have been increased this year.

Most readers are likely to be familiar with the social charges (prélèvements sociaux) in France, often also referred to by expatriates as 'the second French income tax'.

How Much Income to Live in France?

2nd January 2023

A new study has calculated the income needed to live a 'decent' life in France.

Social scientists are fond of telling us that once basic essentials are fulfilled, more money does not add greatly to the sum total of human happiness, the time and stress of earning it outweighing the gain.

The Month in View

23rd Dec 2022

A snapshot of the articles we published this month.

Gift Tax in France

21st Dec 2022

Although you are unlikely to be liable for gift tax at Christmas, there are a myriad of rules around making substantial gifts.

A gift tax has existed in France since Napoleon, primarily to bolster the entrenched inheritance rights of children and to minimise the leakage of revenues from inheritance tax.

Tax Credit for Gardening Services

19th Dec 2022

Tax relief is available for those who need assistance with garden maintenance.

The tax credit is called 'crédit d’impôt emploi domicile' or more generically as 'crédit d’impôt services à la personne'.

Investing in a Ski Property in France

16th Dec 2022

Investing in a ski property in France can be very profitable, but where to invest?

The Return of Mandatory Mask Wearing?

13th Dec 2022

Fees for Assurance Vie

11th Dec 2022

Fees for assurance vie policies are under fire from the French banking and insurance regulator.

Luxury Homes Market in France

8th Dec 2022

After having stalled during the health crisis, estate agents in France are reporting the return of international buyers to the luxury homes market.

Property Sale Contract Declared Invalid

6th Dec 2022

A French property buyer wins damages against an estate agent for a sale contract improperly drawn up.

Living Standards in France

3rd Dec 2022

The measures taken to preserve living standards over the past two years have borne fruit, says a new study.

A combination of tax reductions and temporary exceptional grants totalling nearly €13 billion meant that households were better off on average by €280 per person a year in 2020/21, according to the national statistical office, Insee.

The Month in View

1st Dec 2022

A snapshot of the articles we published last month.

House Prices in Pyrénées-Orientales

29th Nov 2022

The notaires in the Pyrénées-Orientales, Occitanie have published a review of the housing market in the department.

The period of the study covers the year to 31st August, during which time the notaires report that "the market continued to surf on the euphoria that has carried it since the end of the first Covid confinement."

Tax Levels in France

27th Nov 2022

A new study compares the level of taxation in France with other countries in Europe.

At first glance it is not an entirely flattering portrait, for it shows France having one of the highest tax takes in Europe.