Every November, HM Revenue & Customs sends nothing. The French tax office does. If you own a holiday flat in Nice, a stone cottage in the Dordogne or a new-build near Montpellier while living most of the year in Britain, an avis de taxe d’habitation (the dwelling-tax bill) lands in your espace particulier (personal account on impots.gouv.fr, the French tax website) in the last quarter of the year. Since 2023 the main home has paid nothing: the taxe d’habitation sur la résidence principale is gone for every taxpayer. The taxe d’habitation sur les résidences secondaires, universally shortened to THRS, survives — and in the communes where housing is tightest, the municipal council can load it with a surcharge of up to 60 per cent. For a British owner that surcharge can double the shock of a bill that arrives at a Kent or Yorkshire address, sometimes months after the house was sold, sometimes in the name of a former owner, sometimes on a gîte that spent the whole summer let to paying guests. Brexit changed nothing about this tax: the connecting factor is the building, not your passport.

This guide is written for the British second-home owner who has just opened that November bill and wants three practical answers: why French law treats you as the taxpayer even though you live in the United Kingdom, how the figure on the page is built (including the 60 per cent surcharge and the declaration that feeds it), and how to challenge a wrong name, a wrong valuation or a missed exemption from across the Channel without losing the payment deadline. The yearly tax on the building itself, the taxe foncière, is covered in our companion guide for British owners facing the taxe foncière bill; wealth tax, rental income and capital gains belong to their own articles. What follows is the occupation tax: who pays it, how it is computed, the paperwork that decides it, and the administrative claim that must come before any judge will listen. The official starting map is the English-language page of Service-Public on the taxe d’habitation sur les résidences secondaires; the binding text sits in the code général des impôts (CGI, the French tax code) and in two recent rulings of the Conseil d’État (the French supreme administrative court) that every owner who lets a furnished property should read.

I. Your November taxe d’habitation bill on a French second home: who pays it and how the figure is built

A. Who pays taxe d’habitation on a second home when you live in the UK?

The short answer is that the tax follows the walls, not the owner. Article 1407 of the CGI, in the version in force on 20 September 2026, provides: “I. – La taxe d’habitation sur les résidences secondaires est due pour tous les locaux meublés conformément à leur destination d’habitation autre qu’à titre principal, y compris lorsqu’ils sont imposables à la cotisation foncière des entreprises. Toutefois, les locaux mentionnés au premier alinéa ne sont pas soumis à cette taxe lorsqu’ils font l’objet d’un usage exclusivement professionnel.” In plain English: the tax is due on every furnished premises used as a dwelling other than as a main home, even where the premises also pay business rates, unless the use is exclusively professional. A furnished flat or house in France that is not your main residence is therefore inside the charge by definition. Living in London, Manchester or Edinburgh does not take it outside. Being non-resident for French income tax does not take it outside either: residence of the person and situation of the building are two different connecting factors, and THRS uses the second. The current wording is on Légifrance, article 1407 CGI.

Three carve-outs in the same article matter to British owners at the margins. Premises used exclusively for professional purposes escape the tax. Temporary accommodation for people in difficulty, run by public bodies or approved private organisations, is excluded. So is pupil and student housing run on social terms, and since recent reforms, classified tourist accommodation can be exempted by local deliberation in rural revitalisation zones — a point developed in Part II. Everything else that is furnished and habitable, including the garage or parking space that forms its immediate outbuilding, stays in. An empty shell with no furniture is a different tax story (the vacancy taxes), not THRS; a furnished house you visit four times a year is the textbook case of THRS.

The person whose name must appear on the bill is the redevable (the person legally liable). Article 1408 of the CGI states: “I. – La taxe est établie au nom des personnes qui ont, à quelque titre que ce soit, la disposition ou la jouissance des locaux imposables.” The tax is assessed in the name of whoever has, on any legal basis, the disposal or the enjoyment of the taxable premises. The text is at Légifrance, article 1408 CGI. Disposition here means the practical power to use the place — keeping the keys, being able to walk in, deciding who sleeps there. Jouissance means the legal or factual enjoyment of it. The owner who keeps a second home for family holidays plainly has both. The year-round tenant of that second home, by contrast, is the liable person instead of the owner: Service-Public confirms that where you rent a second home all year round, the THRS notice is issued in your name. British tenants on a twelve-month bail d’habitation (residential lease) should therefore expect the bill, and British landlords should not pay it on their behalf without checking whose name the law designates.

The decisive date is 1 January. Article 1415 of the CGI reads: “La taxe foncière sur les propriétés bâties, la taxe foncière sur les propriétés non bâties et la taxe d’habitation sur les résidences secondaires sont établies pour l’année entière d’après les faits existants au 1er janvier de l’année de l’imposition.” All three local taxes — both taxes foncières and THRS — are charged for the whole year by reference to the facts as they stand on 1 January of the year of taxation. The article is at Légifrance, article 1415 CGI. Sell in March and the buyer does not relieve you of that year’s THRS; buy in February and you owe nothing for that year, because on 1 January the seller still had disposal. Move into the French house as your main home in February and the year’s bill still treats it as a second home. Every challenge that turns on “but I sold”, “but I moved in” or “but the tenant arrived in April” lives or dies on this single sentence. Keep it pinned above your desk.

One British reflex needs correcting at once. THRS is not council tax, and paying council tax in the United Kingdom does not reduce it. It is a French local tax with no mechanism for offsetting British domestic rates, and the GOV.UK Living in France guide for British nationals treats French tax as a local matter on which you must inform yourself with the French authorities. Nor does the France–United Kingdom double tax convention operate here the way it does for pensions or dividends: THRS is an occupation charge outside the treaty-credit machinery, so there is no British credit to claim against it. Budget for the gross figure.

B. How the bill is calculated and why the 60 per cent surcharge appears

The arithmetic starts with the valeur locative cadastrale (the cadastral rental value: the notional annual rent the land registry attributes to the dwelling and its outbuildings). Each year that value is revalued nationally, broadly in line with consumer prices, and the commune’s voted rate is applied to it. The result is the base THRS. Two British owners with identical houses in different communes therefore pay different amounts, and the same house costs more each year as the revaluation compounds. Service-Public is candid that no taxpayer can recompute the figure alone, because the inputs depend on the property’s assessed characteristics; the tax centre for the place where the property sits will provide an estimate on request. What you can verify on the notice itself is the description of the premises, the rate applied, and whether a surcharge line has been added — and that surcharge line is where most November shocks come from.

The surcharge is the majoration (the uplift of up to 60 per cent that certain communes may vote). Article 1407 ter I of the CGI provides: “Dans les communes mentionnées au B du I de l’article 1406 bis, le conseil municipal peut, par une délibération prise dans les conditions prévues à l’article 1639 A bis, majorer d’un pourcentage compris entre 5 % et 60 % la part lui revenant de la cotisation de taxe d’habitation sur les résidences secondaires due au titre des logements meublés.” In communes covered by the vacant-housing tax map, the municipal council may, by a formal deliberation, increase its share of the THRS on furnished dwellings by anything from 5 to 60 per cent. The full article is at Légifrance, article 1407 ter CGI. The surcharge is a local political choice, not an automatic national rate: Paris, Nice, Bordeaux, Biarritz and hundreds of coastal and mountain communes have voted it, many at the full 60 per cent, while the village next door may charge none. The finance ministry’s explainer confirms the mechanism in plain terms: the uplift applies only in communes where the taxe annuelle sur les logements vacants (TLV, the annual tax on vacant dwellings) applies, it ranges from 5 to 60 per cent, and a simulator on Service-Public lets you check whether your commune is inside the zone. Before assuming the bill is wrong, check the commune’s deliberation: a 60 per cent line on a Nice or Paris flat is usually lawful local policy, not a clerical error.

The same article builds in three escape routes from the surcharge, and British owners should test each of them before paying. Article 1407 ter II states: “Sur réclamation présentée dans le délai prévu à l’article R. * 196-2 du livre des procédures fiscales et dans les formes prévues par ce même livre, bénéficient d’un dégrèvement de la majoration : 1° Pour le logement situé à proximité du lieu où elles exercent leur activité professionnelle, les personnes contraintes de résider dans un lieu distinct de celui de leur habitation principale ; 2° Pour le logement qui constituait leur résidence principale avant qu’elles soient hébergées durablement dans un établissement ou service mentionné au premier alinéa du I de l’article 1414 B du présent code, les personnes qui bénéficient des dispositions du même article ; 3° Les personnes autres que celles mentionnées aux 1° et 2° qui, pour une cause étrangère à leur volonté, ne peuvent affecter le logement à un usage d’habitation principale. Les dégrèvements résultant de l’application des 1° à 3° sont à la charge de la commune ; ils s’imputent sur les attributions mentionnées à l’article L. 2332-2 du code général des collectivités territoriales.” The full paragraph II is at Légifrance, article 1407 ter CGI. On a claim filed in time, three groups obtain relief from the surcharge: people forced by their work to live away from the family home; people whose former main home is kept while they are durably housed in a care institution; and anyone who, for a reason beyond their control, cannot turn the dwelling into a main home — the classic example being premises so dilapidated that decent permanent occupation requires works. The first route can help the British executive posted to Paris whose family home stays in Kent, or the consultant kept in Lyon by a client contract: the French flat near the workplace, held only because the job demands it, is the textbook case, though you must prove the professional constraint with employment documents. The third route covers the uninhabitable ruin, the flat blocked by a genuine legal obstacle, or the dwelling caught in a planning prohibition — never mere personal convenience, and never a house you simply prefer to keep as a holiday base. Each route requires a réclamation (a formal administrative claim) within the statutory deadline, examined in Part II: the relief is never automatic.

Two timing facts complete the picture. First, the bill arrives in the last quarter: for 2025 the notices went online from early November for non-monthly payers and the payment deadline fell in mid-December, with direct-debit collection at the end of the month — the finance ministry publishes the exact window each autumn, so read the dates printed on your own avis rather than relying on last year’s calendar. One notice is issued per commune, so an owner with houses in two communes receives two bills. Second, the surcharge follows the same 1 January snapshot as the base tax: it is the commune where the dwelling sits on 1 January, and its deliberation in force for that year, that decide whether the uplift applies. A commune that votes the 60 per cent in October for the following year catches every British-owned second home on its territory from the next 1 January, whether the owner in Kent has heard of the vote or not. Local press rarely reaches Yorkshire; the deliberation is published on the commune’s website and in the prefecture’s digest, and ignorance of it has never been a ground of challenge.

II. Wrong name, sold house, empty flat or holiday gîte: exemptions, the occupation declaration and how to challenge from the UK

A. Sold, let or empty on 1 January: the declaration d’occupation and the errors that fill British postbags

Most wrong bills are not wrong law but wrong facts, and the facts come from a declaration most British owners have never heard of. Since the removal of THRS on main homes, every owner must file a déclaration d’occupation (a declaration of who occupies each property) with the tax office, through the Gérer mes biens immobiliers (GMBI, “Manage my properties”) section of the personal account on impots.gouv.fr, before 1 July whenever a property is new, undeclared or its occupation has changed. You state for each dwelling whether it is your main residence, a second home, vacant, or occupied by a third party — and for a third party you give surname, first name, date and place of birth. Miss the declaration, or describe the occupation inaccurately, and Service-Public warns of a fine of 150 euros per premises. The deeper penalty is practical: the tax office assesses on the file as it stands, so a house sold in February but still showing you as occupant, or a flat let year-round but still coded as your second home, generates a bill in your name that a computer considers correct. British owners who bought through a notaire and then never opened an impots.gouv.fr account are the likeliest victims: the notaire registers the purchase for land purposes, but the occupation coding is the owner’s job, every year, in French, online.

The general declaration duty has an old statutory root worth knowing. Article 1406 I of the CGI provides: “Les constructions nouvelles, ainsi que les changements de consistance ou d’affectation des propriétés bâties et non bâties, sont portés par les propriétaires à la connaissance de l’administration, dans les quatre-vingt-dix jours de leur réalisation définitive et selon les modalités fixées par décret.” New buildings and changes in the size or use of property must be notified to the administration within ninety days of completion. The article is at Légifrance, article 1406 CGI. An extension, a barn converted into a gîte, a garage turned into a studio: each changes the assessed base, and each must be declared. The owner who extends in silence and later complains about the valuation starts the dispute on the back foot.

Four recurring British scenarios follow, each governed by the 1 January rule. First, the sold house. If completion (acte authentique, the notarial deed of sale) was signed before 1 January, you were not the person with disposal on the snapshot date and the bill should go to the buyer; produce the deed and the land-registry publication and claim. If completion fell after 1 January, the year’s THRS is yours even though you owned the house for a few weeks, and no apportionment with the buyer exists in tax law — any sharing is a private matter for the sale contract’s prorata clause, which the tax office will not enforce. Second, the year-round let. A flat occupied all year by a tenant on 1 January is assessed on the tenant, not on you, provided the GMBI file identifies the tenant correctly. The furnished holiday let is the opposite case, and it is settled by the highest administrative court. In Conseil d’État, 8th chamber, 23 December 2024, no. 492174, owners of three gîtes classified as tourist furnished accommodation, marketed for short stays through online platforms, were assessed to THRS on two of them and obtained discharge from the administrative tribunal — only for the minister’s appeal to succeed. The court restated the principle: “Il résulte de ces dispositions qu’est en principe redevable de la taxe d’habitation le locataire d’un local imposable au 1er janvier de l’année d’imposition. Toutefois, par dérogation à ce principe, lorsqu’un logement meublé fait l’objet de locations saisonnières ou de courte durée, le propriétaire du bien est redevable de la taxe d’habitation dès lors qu’au 1er janvier de l’année de l’imposition, il peut être regardé comme entendant en conserver la disposition ou la jouissance une partie de l’année.” The tenant is normally liable on 1 January; but where a furnished dwelling is let seasonally or for short periods, the owner is liable if, on 1 January, he can be regarded as intending to keep disposal or enjoyment for part of the year. The tribunal had reasoned that heavy letting volumes proved the owners kept nothing for themselves; the court held that reasoning was an error of law: “En statuant ainsi, alors que de telles circonstances, caractérisées notamment par la latitude dont disposent les propriétaires d’accepter ou de refuser à leur gré au cours des différentes parties de l’année les propositions de courts séjours qui leur sont faites en réponse à leurs annonces, sont à l’inverse de nature à établir, ainsi qu’il est dit au point 2, qu’ils ont entendu dès le début de l’année conserver la disposition ou la jouissance de leurs biens, le tribunal administratif de Rennes a commis une erreur de droit.” — the very freedom to accept or refuse short-stay bookings through the year proves, on the contrary, that the owners intended from the start of the year to keep disposal of the property. The decision is published at Conseil d’État, 23 December 2024, no. 492174. A second ruling the previous year points the same way: in Conseil d’État, 8th–3rd chambers combined, 15 June 2023, no. 468195, concerning a furnished flat at Juan-les-Pins let short-term through several websites, the court approved the lower judge for holding that short-term letting on terms the owners were free to accept or refuse allowed them to be regarded as intending, on 1 January, to keep disposal or enjoyment — “Cette circonstance permettant de regarder les intéressés comme entendant, au 1er janvier de l’année considérée, conserver la disposition ou la jouissance de leur logement au cours de cette année, le tribunal, qui a porté sur les faits de l’espèce une appréciation souveraine exempte de dénaturation, n’a, en statuant ainsi, pas commis d’erreur de droit.” The decision is at Conseil d’État, 15 June 2023, no. 468195. The lesson for British gîte owners is blunt: letting all summer through Airbnb or a local agency does not move the THRS bill onto the guests. Unless the premises are set up and reserved exclusively for letting, with no retained power to occupy or to pick and choose bookings, the owner pays. Claiming otherwise after these two rulings is throwing good money at a lost argument; the winnable fights are elsewhere.

Third, the genuinely empty flat. Vacancy alone does not cancel THRS the way it can, under conditions, soften other charges: a furnished flat you simply leave empty remains a second home in the tax sense. The vacancy taxes (TLV and its little sister THLV) are separate regimes on unfurnished unoccupied dwellings and must not be confused with THRS, though they share the same tense-zone map. If your furnished flat is uninhabitable for reasons beyond your control — structural works required before anyone can decently live there, a legal prohibition on occupation — that fact feeds the third surcharge-relief route of article 1407 ter, not an automatic exemption from the base tax, and it must be evidenced with work quotes, expert reports or administrative orders. Fourth, the name on the bill. Assessment follows the land-file and the GMBI coding: a purchase registered late, a divorce settlement not yet published, a deceased owner’s succession not yet sorted with the notaire, or a tenant wrongly coded as occupant all produce a notice in the wrong name. The cure is evidence of who truly had disposal on 1 January — deed, lease, death certificate and notarial attestation — attached to the claim described below, not an angry telephone call to the centre des finances publiques (the local public-finance centre) in August when nothing can still be changed for that year.

Two genuine exemptions deserve a check before any claim is drafted. Persons who leave their main home for durable care in a specialised establishment are exempt on the old home from the following year: article 1414 B I of the CGI opens with “Les personnes qui conservent la jouissance de l’habitation qui constituait leur résidence principale avant d’être hébergées durablement dans un établissement ou un service mentionné au 6° du I de l’article L. 312-1 du code de l’action sociale et des familles” — those who keep enjoyment of the dwelling that was their main home before durable admission to a listed care institution benefit from exemption on that dwelling. The article is at Légifrance, article 1414 B CGI. The British retiree who moves from the Dordogne farmhouse into an Ehpad (a residential care home for dependent elderly persons) keeps the exemption on the farmhouse; a second property beyond the old main home stays taxable. Diplomats are exempt on the official residence on terms of reciprocity. And in rural revitalisation zones, communes may exempt classified tourist accommodation and guest rooms by deliberation, provided the owner files form 1205-GD with the tax centre before 1 March of the year concerned — a deadline British gîte owners discover too late, in February, with painful regularity. None of these helps the standard case of a healthy owner with a habitable holiday home. That honesty matters: most British second homes simply owe the tax, and the paying fight is about the surcharge, the occupier coding and the arithmetic, not about escaping the charge altogether.

B. How to challenge the bill from the UK: réclamation, deadlines and the administrative court

French tax litigation is a two-storey building and the ground floor is compulsory. Article R*190-1 of the livre des procédures fiscales (LPF, the tax procedure code) provides: “Le contribuable qui désire contester tout ou partie d’un impôt qui le concerne doit d’abord adresser une réclamation au service territorial, selon le cas, de la direction générale des finances publiques ou de la direction générale des douanes et droits indirects dont dépend le lieu de l’imposition.” A taxpayer who wishes to challenge all or part of a tax must first send a claim to the territorial department — for THRS, the tax office for the place where the property sits. The article is at Légifrance, article R*190-1 LPF. No administrative court will hear you before that claim has been filed and answered or left unanswered: skip the réclamation préalable (the prior administrative claim) and the later court application is inadmissible. From the United Kingdom the claim is filed online through the secure messaging of the personal account on impots.gouv.fr, in the section for the property’s tax centre, or by recorded post to that centre. Service-Public’s page on challenging a tax assessment describes the same route. Write in French — a short, dated, signed letter beats a long English email — identify the tax, the year, the reference on the notice, and state precisely what you ask: discharge of the whole assessment, reduction of the surcharge, or correction of the occupier’s name.

The deadline is the one most British owners miss. Article R*196-2 of the LPF states: “Pour être recevables, les réclamations relatives aux impôts directs locaux et aux taxes annexes doivent être présentées à l’administration des impôts au plus tard le 31 décembre de l’année suivant celle, selon le cas : a) De la mise en recouvrement du rôle, de la notification d’un avis de mise en recouvrement ou de l’émission d’un titre de perception ; b) De la réalisation de l’événement qui motive la réclamation ; ne constitue pas un tel événement une décision juridictionnelle ou un avis mentionné aux troisième et cinquième alinéas de l’article L. 190 ; c) (Abrogé) ; d) (Abrogé) ; e) Du versement de l’impôt contesté lorsque cet impôt n’a pas donné lieu à l’établissement d’un rôle, à la notification d’un avis de mise en recouvrement ou à l’émission d’un titre de perception.” Claims about local direct taxes must reach the administration by 31 December of the year following the year the assessment was issued. The article is at Légifrance, article R*196-2 LPF. For a THRS notice issued in November 2026, the claim must therefore be filed by 31 December 2027. That sounds generous until you realise the payment deadline sits in December 2026: the claim does not suspend collection, and the surcharge for late payment (10 per cent) accrues while you argue unless you obtain a stay. The working method is to pay first, claim in parallel, and keep the proof of payment with the file. Owners who discover the bill in a pile of forwarded post in February still have months; owners who wait for “next time I am over” in May are gambling with evidence, not with time — but time runs out all the same on 31 December.

Build the file as a French tax inspector expects to read it, not as a British complaint. State the legal basis in one line each: article 1415 for a post-1-January sale or change of use; article 1408 with the lease for a year-round tenant; the GMBI correction receipt for a coding error; article 1407 ter II with employment or works evidence for surcharge relief; article 1414 B with the care-home admission certificate for the exemption. Attach copies, never originals: notarial deed of sale with its publication stamp, full lease running over 1 January, tenant’s own THRS notice if one was issued, the diagnostic or builder’s report proving uninhabitability, the employer’s posting letter proving the professional constraint, the commune’s deliberation if you dispute that the surcharge was even voted. Ask explicitly for the outcome the text allows — décharge (full discharge), réduction or dégrèvement (reduction or relief), plus statutory late-payment interest on any refund. Keep the online submission receipt or the postal tracking slip: the date of filing decides receivability under article R*196-2, and an unprovable claim is a lost claim.

If the administration rejects the claim expressly, or lets it lie, the dispute moves upstairs to the tribunal administratif (the first-instance administrative court) for the place where the property sits. Article R421-1 of the code de justice administrative (CJA, the administrative justice code) provides: “La juridiction ne peut être saisie que par voie de recours formé contre une décision, et ce, dans les deux mois à partir de la notification ou de la publication de la décision attaquée.” Proceedings open only against a decision, within two months of its notification. The article is at Légifrance, article R421-1 CJA. The two-month clock runs from the express rejection letter; where the office stays silent, French procedure treats prolonged silence as an implied rejection that also opens the court door, but computing that moment from abroad is delicate — take advice before filing rather than guessing. The application goes to the tribunal for the property’s location (Nice for a Côte d’Azur flat, Bordeaux for a Dordogne cottage), increasingly through the Télérecours online filing system, and the judge reviews the assessment’s legality on the evidence as it stood on 1 January. The two Conseil d’État rulings quoted above show how that review works: the court checks the legal test first, then reviews the facts without mercy for approximations. An owner who argues that a gîte let all summer cannot be a second home now loses on the law; an owner who proves with the deed that completion predated 1 January wins on the facts. Choose the ground the text supports.

A final word on paying from Britain, because the mechanics defeat more owners than the law does. The notice can be paid by monthly or end-of-year direct debit from a SEPA-reachable account — most British high-street accounts qualify — or by online card payment in the personal account, or by transfer using the references printed on the avis. Set up the direct debit (prélèvement) once and the December scramble disappears; change the bank details in the online account when you switch banks, because a failed debit triggers the 10 per cent surcharge plus reminder costs even though the money sat ready in London. Keep the French property’s tax number (numéro fiscal) and the property reference (numéro d’invariant or références du local) with your deeds: every later claim, correction or phone call starts with those two numbers, and owners who cannot quote them wait longest.

Conclusion

The November THRS bill is not a Brexit penalty and not a mistake in most cases: it is the ordinary consequence of owning a furnished dwelling in France that is not your main home, assessed for the whole year on the situation as it stands on 1 January. The base charge follows articles 1407, 1408 and 1415; the surcharge of up to 60 per cent follows the commune’s deliberation under article 1407 ter; the two Conseil d’État rulings of 2023 and 2024 close the door on the short-let defence for gîte owners who keep the power to choose their bookings. The openings that remain are concrete and winnable: a sale completed before 1 January, a year-round tenant wrongly uncoded, a GMBI declaration never corrected, a professional posting that forces a second address, a dwelling genuinely unfit for permanent living, a care-home admission, or a surcharge voted without a valid deliberation. Each of them is won with documents, not with indignation — deed, lease, declaration receipt, employer’s letter, works report — filed first as a réclamation to the property’s tax centre by 31 December of the following year, and only afterwards, if needed, before the administrative court within its two-month window. Check the occupier coding in GMBI before each 1 July, read the November notice line by line, pay on time to stop penalties accumulating, and challenge in French, in writing, with the article number at the top. The system rewards the owner who proves the facts of 1 January; it has no sympathy for the one who discovers them in December.

Need a quick opinion on your case

If you have just received a French avis de taxe d’habitation on a second home, cannot tell whether the 60 per cent surcharge was lawfully voted, are being billed after a sale or for a let property, or have been refused surcharge relief, our firm offers a telephone consultation within 48 hours with a lawyer of the firm. Call +33 6 46 60 58 22 or write via our contact page. The firm advises clients in Paris and Île-de-France as well as British owners throughout France.