For a British owner who lets a French property, a tax notice can look deceptively simple. The bill may show taxe foncière, the French local property tax, alongside taxe d’enlèvement des ordures ménagères (TEOM), the charge for household-waste collection. A tenant may then receive an invoice described as “property tax”, or an agent may deduct the amount from rent. The fact that the landlord lives in the United Kingdom, receives rent into a UK account or uses a French management agent does not, by itself, change the French rules governing the lease.

The answer depends first on the type of lease. Under an ordinary furnished or unfurnished residential lease governed by the French housing legislation, the landlord remains liable to the tax authority for taxe foncière. Only charges that the law treats as recoverable may normally be passed to the tenant, and TEOM is not the same thing as the property tax itself. A commercial lease is different: a carefully drafted and itemised clause can allocate taxe foncière to the business tenant, subject to statutory limits and an exact accounting.

This article separates those situations and gives a practical route for checking a demand. It covers the tax notice, the wording of the lease, evidence, annual charge regularisation, limitation periods and the correct forum for a dispute. It also flags the points that matter to a British landlord after Brexit: nationality is rarely the decisive factor, but cross-border addresses, agents and unfamiliar French documents make a disciplined audit particularly important.

The owner-side question is different where the property is genuinely uninhabitable or vacant. For that separate issue, see our guide to French property tax relief for a British owner of an uninhabitable rental property. The present article concerns allocation between landlord and tenant after a letting relationship exists.

I. Can a British landlord pass taxe foncière on to a residential tenant in France?

A. Who owes the French tax, and what does the bill actually contain?

The first distinction is between the person who owes a tax to the French public authority and the person who may reimburse a recoverable charge under a private lease. They are not automatically the same person.

The taxe foncière sur les propriétés bâties (TFPB) is the tax on built property. The starting rule is in Article 1400 of the French General Tax Code. Its operative wording states: “toute propriété, bâtie ou non bâtie, doit être imposée au nom du propriétaire actuel”. In English, the assessment is made in the name of the current owner, subject to specific statutory situations such as certain usufructs or long leases. A British citizen who owns a house, flat or other French building therefore remains the person identified by the tax administration, even if the property is rented and even if the owner is non-resident.

This is also why a tenant should not assume that a demand is valid merely because it reproduces the amount on the owner’s tax notice. The tax notice proves what the authority has assessed against the owner. It does not, on its own, prove that the same amount is a recoverable residential charge. Conversely, the fact that a British landlord is abroad does not make the notice unenforceable. A non-resident owner still has to deal with the French tax office for a French property. The official impots.gouv.fr guidance for non-residents and local taxes is useful for identifying the competent service, but it does not replace the lease analysis.

The annual notice commonly brings together several lines. TFPB is calculated by reference to the property’s tax base and local rates. TEOM is a separate line connected with the public household-waste collection service. There may also be other local taxes, levies or account adjustments depending on the property and the municipality. Read the headings and the amounts line by line. “Taxe foncière” is not a generic French word for every sum appearing on a local-tax statement.

The date of assessment can also cause confusion. Local property taxes are established for the year on the circumstances existing at the relevant statutory date. A change of tenant during the year does not rewrite the tax notice in the tenant’s name. It may affect a private calculation between landlord and tenant, but only if the charge is legally recoverable and the calculation is supported by the lease and the documents.

The distinction matters for a British owner who has appointed a French agent. An agent can send a demand on the landlord’s behalf, but the mandate does not enlarge the tenant’s statutory obligations. The tenant can request the legal basis, the relevant lease clause, the tax notice and the calculation. The agent should be able to identify whether the demand concerns TFPB, TEOM, a service charge or an administrative fee. A single line reading “reimbursement of property tax” is not a sufficient answer where residential charge rules require justification.

For context, the British government’s Living in France guidance directs British nationals to French authorities and professional advisers for individual French-law issues. That is important after Brexit: the UK guidance can explain the cross-border setting, but it does not decide whether a French residential tenant owes a particular charge. The controlling material is the French lease, the applicable French statute and the relevant local-tax documents.

There are limited exceptions to the simple “owner” formulation. Article 1400 contains rules for an usufruct, meaning a legal right to use property and take its benefits while another person holds bare ownership, and for certain long-term real-property leases. A British owner should therefore identify the legal status shown in the land documents before giving a categorical answer. An ordinary landlord with an ordinary residential lease, however, normally remains the tax debtor.

The same caution applies where a property is held through a company or an SCI, a French société civile immobilière (civil property company). The company’s ownership may make it the named taxpayer, and the company’s internal arrangements may be relevant to its accounts, but they do not automatically make a residential tenant liable for TFPB. A tenant’s obligation comes from the lease and the statutory list of recoverable charges, not from the owner’s choice of holding structure.

B. Why TEOM may be recovered but taxe foncière usually cannot

For a standard residential lease, the central rule is Article 23 of Law no. 89-462 of 6 July 1989. It describes recoverable charges as “Les charges récupérables, sommes accessoires au loyer principal, sont exigibles sur justification en contrepartie”. The short phrase contains two practical requirements: the charge must fall within the legal framework, and the landlord must justify it.

The list is developed by Decree no. 87-713 of 26 August 1987 and its annex. The list covers services and maintenance linked to the tenant’s use of the premises, as well as certain taxes corresponding to a service from which the occupier benefits. It is not a general licence to transfer every cost of ownership.

TEOM is the familiar example. Service-Public explains in its page on TFPB that the owner pays the local property-tax notice, while TEOM can be requested from the tenant. Its page on recoverable tenant charges also identifies household-waste collection, sweeping and certain sanitation charges among the categories that may be recovered. The landlord may therefore seek reimbursement of the recoverable TEOM component, not automatically of the whole TFPB balance.

The distinction was confirmed by the Civil Division of the French Supreme Court in its decision of 26 January 2022, no. 20-18.553. The official decision treats the waste-collection charge as a service-linked charge that the tenant can reimburse to the landlord. The Court’s wording includes: “la redevance d’enlèvement des ordures ménagères … constitue une charge que le locataire doit rembourser au bailleur”. That is not a ruling that turns TFPB into a residential charge. It explains why the waste line must be isolated.

In practice, a proper TEOM demand should answer four questions. Which line on the notice is TEOM? What period and premises does it cover? How was the amount allocated to the tenant’s period of occupation? Which document allows the tenant to verify the figure? Management fees, a vague “tax administration” supplement and unrelated ownership costs should not be hidden inside the TEOM figure. A landlord may ask for reimbursement of a legally recoverable amount, but should not add a margin simply because an agent prepared the calculation.

The lease may refer to charges récupérables, meaning recoverable charges, provisions sur charges, meaning advance payments subject to later regularisation, or a forfait de charges, meaning a fixed charge package in a situation where that mechanism is permitted. These French terms should be read with the type of tenancy in mind. An advance payment does not make every later invoice valid. It means the parties must reconcile the advance with the charges that the law and the contract actually permit.

The tenant’s principal duties are set out in Article 7 of Law no. 89-462, including “De payer le loyer et les charges récupérables aux termes convenus”. The phrase refers to recoverable charges, not to every sum labelled as a charge by the landlord. Article 1728 of the Civil Code similarly refers to the tenant’s obligation “De payer le prix du bail aux termes convenus” in the ordinary performance of a lease. Those provisions do not displace the special list applicable to a residential tenancy.

The contract rules in the Civil Code explain why the wording still matters. Article 1103 provides: “Les contrats légalement formés tiennent lieu de loi à ceux qui les ont faits.” Article 1193 adds: “Les contrats ne peuvent être modifiés ou révoqués que du consentement mutuel des parties, ou pour les causes que la loi autorise.” Together, those rules support a clear contractual allocation where the law permits it. They do not validate a clause that contradicts mandatory residential charge rules.

That is why a residential clause stating “the tenant shall pay all taxes, duties and expenses of the owner” should be read critically. It may cover lawful recoverable charges, but it cannot necessarily transfer TFPB merely by using broad words. The court will look at the nature of the tenancy, the mandatory provisions, the list of recoverable charges and the evidence supplied. A clause drafted in English has the same problem as a clause drafted in French if its effect is to charge a non-recoverable ownership tax.

The Supreme Court decision of 23 May 2019, no. 18-14.917, shows the importance of not confusing residential and commercial situations. In the official decision, the Court refers to a commercial arrangement in which “la taxe foncière, dont le paiement incombe normalement au bailleur, avait été mise contractuellement à la charge du preneur”. The quotation makes the legal point precisely: the tax can remain owed to the authority by the landlord while a valid commercial clause creates a reimbursement obligation for the business tenant. The case is not a shortcut for imposing TFPB on a residential occupier.

If the lease is furnished, seasonal, a parking-only lease, a civil-law occupation agreement or a mixed professional arrangement, do not assume that the ordinary residential answer applies without checking the legal regime. The label “tenant” is not enough. The property’s use, the purpose of the lease and the statutory text governing it must be identified first.

II. What should a British landlord or tenant do when the bill is disputed?

A. How to audit the lease, demand evidence and challenge an incorrect recovery

The safest response to a disputed invoice is a document audit followed by a written, focused challenge. It is rarely helpful to argue only that the amount feels high or that the owner lives abroad. The useful question is: what exact sum is claimed, under what exact clause, for what exact statutory category?

Start with the lease and its annexes. Find the provisions headed charges, taxes, expenses, provisions, annual regularisation or inventory. Note whether the agreement is an unfurnished residential lease, a furnished residential lease, a short occupation agreement or a commercial lease. Record the date of signature, renewal and any amendment. If an agency took over during the term, keep both the original mandate-related correspondence and the current demand.

Next, request the source documents. For TFPB or TEOM, ask for a copy of the relevant tax notice, with personal data redacted if necessary, and for a calculation showing the line used. Ask the landlord to distinguish TFPB from TEOM and from any other tax or service. If the tenant occupied only part of the year, ask how the period was treated. If the demand concerns a building with several units, ask how the amount was allocated and whether the calculation includes common areas or a different property.

The evidence rule in Article 1353 of the Civil Code is a useful framework: “Celui qui réclame l’exécution d’une obligation doit la prouver. Réciproquement, celui qui se prétend libéré doit justifier le paiement ou le fait qui a produit l’extinction de son obligation.” In a charge dispute, the landlord seeking payment should identify the basis and the amount. The tenant should preserve proof of payments, prior statements and any reservation made in writing.

For a residential tenant, a sensible letter can say that the disputed sum is not admitted, request the contractual and statutory basis, and ask for the supporting documents within a reasonable time. It should state that undisputed rent and genuinely recoverable charges will continue to be paid when due. A tenant should obtain advice before withholding rent, because stopping the whole rent can create a separate arrears dispute even when the tax demand is defective.

An English-language letter is often useful for a British tenant or landlord, but it should identify the French legal terms exactly. For example, the parties can refer to “taxe foncière sur les propriétés bâties (TFPB)” and “taxe d’enlèvement des ordures ménagères (TEOM)” rather than using the single expression “property tax”. A clear bilingual subject line may prevent the agent from treating a challenge to TFPB as a refusal to reimburse TEOM.

The landlord should also check whether the request was already included in monthly provisions. Article 23 requires annual regularisation and supporting information in the relevant residential context. Service-Public’s charge guidance explains the difference between advance provisions and the later account. A landlord who has collected monthly advances cannot simply issue an unexplained second demand. The account must show what was paid, what was lawfully due and what balance remains.

The same review applies at the end of the tenancy. A deposit, known in French as the dépôt de garantie, is security for obligations under the lease; it is not a substitute for proving a charge. A landlord may retain a justified amount where the law allows it, but a vague deduction described as “taxes” should be challenged. Ask for the statement, the tax notice, the calculation and the date on which the balance became due.

The decision of the Civil Division dated 26 January 2017, no. 15-22.045, is a useful warning about proof. The official decision required the court to examine whether the sums demanded really constituted recoverable charges rather than accepting a label. That approach is practical for a British tenant: preserve the invoice and ask the court, if necessary, to test the category and evidence instead of debating the landlord’s nationality.

Residential lease claims also have a time dimension. Article 7-1 of Law no. 89-462 states: “Toutes actions dérivant d’un contrat de bail sont prescrites par trois ans”. In English, the usual limitation period for actions arising from the residential tenancy is three years, subject to the way the claim is characterised and the applicable transitional or procedural rules. A British tenant who discovers several years of incorrectly recovered TFPB should not assume that every historic payment can be reclaimed indefinitely. A British landlord should not assume that an old unexplained demand is immune from challenge.

Separate the private dispute from a tax assessment dispute. If the owner believes the local tax office has the wrong owner, property classification, address, exemption or tax base, the remedy is directed to the tax administration through the appropriate claim process. Article L190 of the French Tax Procedure Book places claims seeking correction of an error in the tax base or calculation, or the benefit of a statutory right, in the contentious-tax framework. That is different from asking a landlord to refund a sum that the landlord was not entitled to recover from a tenant.

A written complaint to the tax service should therefore be used for an error in the owner’s assessment, not as a way to make the tenant the named taxpayer. The owner should check the contact details on the notice and the current filing deadline before acting. A tenant who receives the wrong bill can provide information to the landlord, but should not sign a tax admission merely to make an agency file easier.

The document pack for a challenge should normally contain:

• the signed lease and every amendment;
• the tax notice, with the TFPB and TEOM lines identified separately;
• monthly rent and charge statements;
• the annual regularisation and any supporting invoices;
• proof of occupation dates, handover and departure;
• correspondence with the landlord, agent and tax office;
• bank evidence of payments and the wording of any reservation; and
• photographs or inventory material only where it explains the property, its use or the period charged.

The pack is particularly important for a British owner who is not physically in France. An owner may receive the tax notice at a UK address, while the agent has a different French address and the tenant sees only a summary invoice. Keep one chronological file. Do not send an unredacted passport, bank statement or tax number when a redacted copy will prove the point. Cross-border administration is easier when the question, document and requested correction are each identifiable.

B. When a commercial lease changes the answer, and how cross-border owners should act

The answer can change substantially for a commercial lease. A business tenant may agree to reimburse TFPB even though the tax authority continues to assess it against the owner. This is not an informal exception based on custom; it depends on the commercial-lease provisions and the precision of the contract.

Article L145-40-2 of the Commercial Code requires a commercial lease to contain “un inventaire précis et limitatif des catégories de charges, impôts, taxes et redevances liés à ce bail”. The English meaning is an exact and exhaustive inventory of the categories allocated to the lease. The clause should say whether TFPB is included, how taxes on land or buildings are treated, how common areas are allocated and when the landlord must provide the annual account.

Article R145-35 of the Commercial Code sets a specific limit on taxes whose legal debtor is the landlord. It provides that such taxes are generally excluded from the tenant’s charges, while expressly allowing “la taxe foncière et les taxes additionnelles à la taxe foncière” to be charged in the circumstances covered by the commercial-lease rules, along with taxes and fees linked to use of the premises. That express treatment is why a commercial tenant cannot rely on the ordinary residential answer without reading the commercial code and the lease together.

The clause still needs to be operational. “All taxes and expenses” is a poor substitute for a precise inventory. A robust commercial schedule should identify TFPB by name, distinguish TEOM from TFPB, state whether taxes on common parts are included, describe the allocation key for a multi-unit building and explain the documents supplied with the annual statement. It should also identify whether the tenant pays directly, reimburses the landlord or pays monthly provisions subject to regularisation.

The exact wording matters because the commercial tenant may have priced the premises with the tax burden in mind. In the 23 May 2019 decision, no. 18-14.917, the Supreme Court connected the agreed transfer of TFPB with the economic value of the lease. The 26 January 2026 Civil Division decision, no. 24-17.227, also concerned a commercial lease and the treatment of TFPB in the relationship between a landlord and a business tenant. The official decision no. 24-17.227 is a recent reminder that a tax allocation clause must be analysed as part of the lease economics, not as a change to the public tax assessment.

There is a further safeguard in Article 1193 of the Civil Code: a landlord or agent cannot quietly add TFPB after signature by changing an annual statement. A new burden normally requires the contractual basis that already exists or the consent and legal mechanism required to amend the agreement. A business tenant who has paid for years should still check the limitation and waiver issues, but past payment is not a substitute for examining the clause.

A British owner letting a shop, office, warehouse or professional premises should therefore use a different checklist from the residential one. Confirm the lease’s legal classification, its signature or renewal date, the inventory required by Article L145-40-2, the TFPB clause, the allocation of common areas and the annual accounting. Confirm whether the lease has been assigned, renewed or amended. An agent’s standard template may not accurately reflect the negotiated allocation.

The British side of the arrangement also needs discipline. UK residence, UK company involvement and a UK bank account may affect tax reporting or the movement of funds, but they do not answer the French question of whether a charge is recoverable under a French lease. TFPB reimbursement under the lease should not be confused with UK income-tax treatment, the France–UK double-tax convention, VAT, accounting treatment or the tax treatment of rental income. Each issue has its own rules and adviser.

For a residential property, a foreign-language contract should be translated carefully rather than summarised by an agent. Identify the words bailleur (landlord), preneur or locataire (tenant), charges récupérables (recoverable charges), taxe foncière (property tax) and TEOM (waste-collection charge). For a commercial property, add inventaire précis et limitatif and the allocation of taxes to the glossary. A one-page schedule in English can help, but it should mirror rather than silently rewrite the signed French contract.

If the dispute cannot be resolved, select the route that matches the issue. A residential tenant challenging a landlord’s recovery is dealing with a lease claim. A business tenant may have a commercial-lease claim involving the rent balance, accounting or contractual allocation. An owner challenging the tax base or the named taxpayer is dealing with the tax administration. A tenant challenging the condition of a building or a service charge may need a separate housing or contract analysis. Sending one generic complaint to the local tax office, the agent and the landlord often obscures those distinct questions.

Before litigation, a concise formal notice should identify the property, lease, tax year, amount, disputed line and remedy requested. Attach the relevant page rather than a large unindexed file. If the other party proposes a settlement, record whether it is a one-off payment, an admission of the principle, a correction of future statements or a full and final settlement. A British landlord should not treat a tenant’s request for evidence as a refusal to pay; a British tenant should not sign a broad admission to obtain a corrected invoice.

The practical decision tree is straightforward:

• if the demand is TFPB under a normal residential lease, ask for the statutory and contractual basis and challenge recovery unless a specific legal regime changes the analysis;
• if it is TEOM, check the line, the period, the allocation and the supporting calculation;
• if it is a commercial lease, inspect the precise inventory and the tax-allocation clause under the Commercial Code;
• if the owner’s tax notice itself is wrong, use the tax-claim route against the relevant tax service; and
• if the amount has been paid or deducted, preserve the evidence and check the applicable limitation period promptly.

This approach protects both sides. The landlord can recover a lawful TEOM amount or a properly allocated commercial charge without weakening the demand through imprecise wording. The tenant can contest an ownership tax without accidentally creating rent arrears. The fact that one party is British and the other is French may make the correspondence bilingual and the evidence cross-border, but it does not remove the need to apply the correct French legal category.

Conclusion

For an ordinary French residential lease, a British landlord generally remains liable to the French authority for taxe foncière. The landlord may usually recover the legally permitted TEOM component, provided it is identified, justified and correctly regularised. A broad clause or an agent’s invoice does not automatically convert the whole property-tax bill into a residential charge. The tenant should request the notice, separate TFPB from TEOM, check the lease and preserve payment evidence rather than withholding all rent without advice.

For a commercial lease, the result may be different. A precise and limited tax inventory can allocate TFPB to the business tenant, while the owner remains the public tax debtor. The wording, lease classification, common-area allocation and annual accounts are decisive. For both sides, the quickest reliable route is to separate the tax assessment from the private reimbursement claim and direct each issue to the right document, party and procedure.

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