Second Homes

 Taxe d’habitation and taxe foncière are based on a property’s 'valeur locative cadastrale', a theoretical rental value set by the tax authorities, which can depend on many factors

Tax considerations for this move include local tax bills on properties that are main homes verses secondary as well as ‘taxe d’habitation’ and capital gains tax

The regulations of the '90/180 day' rule are that at any one time when you are in the area, you must not have spent more than 90 days there in the last 180-day period

Our pick of stories for property owners in France from the last month

Electrical anomalies are not always serious but it is best to be transparent with the buyer

John Kitching, a director of French Law Consultancy Limited, answers a reader query on options for those with property in France but living and building a will in the UK

The Foreign Office says second-home owners should be able to prove they own or rent accommodation with evidence such as a tax or utility bill

Signing up for a free police ‘drive by and check’ scheme are among simple steps recommended to protect your empty property from burglars

A new councillor for the Brittany regional council has demanded a resident-only rule for house sales saying rising prices for holiday homes are preventing locals from getting on the property ladder

Depending on whether you are moving from outside France or within, your main residence will be such once you have established yourself there with the intention to stay