{"id":2106121,"date":"2026-08-24T19:01:08","date_gmt":"2026-08-24T17:01:08","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/08\/24\/french-taxe-fonciere-uk-owner-usufruct-bare-ownership-who-pays\/"},"modified":"2026-08-24T19:01:08","modified_gmt":"2026-08-24T17:01:08","slug":"french-taxe-fonciere-uk-owner-usufruct-bare-ownership-who-pays","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/08\/24\/french-taxe-fonciere-uk-owner-usufruct-bare-ownership-who-pays\/","title":{"rendered":"French Taxe Fonci\u00e8re for UK Owners: Who Pays When a Property Is Held in Usufruct or Bare Ownership?"},"content":{"rendered":"

A British citizen can own a French house while living in the United Kingdom, France or another country. Brexit does not create a special exemption from the French taxe fonci\u00e8re<\/em>, the annual French local property tax on buildings and land. The difficult question is often not nationality but the legal division of the property. A parent may have retained the usufruit<\/em>, meaning the right to use the property and receive its income, while a child holds the nue-propri\u00e9t\u00e9<\/em>, meaning bare ownership without present use of the property or its civil fruits. The tax notice may then be addressed to the usufructuary even though the bare owner appears in the notarial deed.<\/p>\n

The practical answer is usually this: when a French property is burdened by a usufruct, the usufructuary is the legal taxpayer for the taxe fonci\u00e8re<\/em> and normally bears the annual charge. A carefully drafted deed can change the financial burden between the parties, but it does not automatically change the person whom the French tax authority must record. The tax year is also assessed by reference to the facts existing on 1 January. A British owner who receives the wrong notice therefore needs to separate three questions: who is legally liable to the tax authority, who must ultimately bear the cost under the deed, and whether the amount or the assessment itself is wrong.<\/p>\n

This article deals with that separation, the evidence a UK-based owner should collect, and the procedure for seeking a reduction or repayment from the French authorities. It does not explain how to purchase a French property, which is a separate conveyancing subject.<\/p>\n

I. Who pays the French taxe fonci\u00e8re when a UK-owned property is split?<\/h2>\n

A. Is the usufruitier or the bare owner the legal taxpayer?<\/h3>\n

The first step is to identify the legal right recorded against the property. Under Article 578 of the French Civil Code on L\u00e9gifrance<\/a>, the statutory definition is: \u201cL’usufruit est le droit de jouir des choses dont un autre a la propri\u00e9t\u00e9, comme le propri\u00e9taire lui-m\u00eame, mais \u00e0 la charge d’en conserver la substance.\u201d In English, the usufructuary may enjoy the property almost as an owner would, but must preserve its substance. The person with the bare ownership holds the capital title and normally recovers full ownership when the usufruct ends.<\/p>\n

That distinction matters because Article 1400 II of the French General Tax Code (CGI)<\/a> provides in exact terms: \u201cLorsqu’un immeuble est grev\u00e9 d’usufruit ou lou\u00e9 soit par bail emphyt\u00e9otique, soit par bail \u00e0 construction, soit par bail r\u00e9el solidaire, soit par bail \u00e0 r\u00e9habilitation ou fait l’objet d’une autorisation d’occupation temporaire du domaine public constitutive d’un droit r\u00e9el, la taxe fonci\u00e8re est \u00e9tablie au nom de l’usufruitier, de l’emphyt\u00e9ote, du preneur \u00e0 bail \u00e0 construction ou \u00e0 r\u00e9habilitation, du preneur du bail r\u00e9el solidaire ou du titulaire de l’autorisation.\u201d The key words for a British family are \u201c\u00e9tablie au nom de l’usufruitier\u201d: the assessment is made in the usufructuary\u2019s name.<\/p>\n

That rule is not altered merely because the usufructuary lives in England or because the bare owner lives in France. The French tax authority looks at the French property and the legal title affecting it. The official Service-Public guide to taxe fonci\u00e8re on built property<\/a> also identifies the owner or usufructuary as the person concerned. For a non-resident, the French tax administration states that local property taxes are managed by the tax service for the place where the property is located and that the owner of the French property on 1 January is liable, whether resident in France or abroad. That information is set out in the official impots.gouv.fr guidance for non-residents<\/a>.<\/p>\n

There are two consequences. First, an English address, a British passport and a Withdrawal Agreement residence card do not determine who pays the French property tax. Secondly, the name printed on the notice is not always a complete answer to the private dispute between the family members. It is possible for the usufructuary to be the legal taxpayer while a deed requires the bare owner to reimburse the bill. Conversely, a bare owner who paid the tax voluntarily may have difficulty obtaining repayment if the deed and the Civil Code put the recurring charge on the usufructuary.<\/p>\n

The tax authority\u2019s position should also be distinguished from the United Kingdom tax position. The UK government\u2019s Living in France guidance<\/a> explains that the United Kingdom and France have a double taxation agreement and that UK and French tax questions may need to be considered separately. A French taxe fonci\u00e8re<\/em> is a local property tax, not a pension or salary item. A British taxpayer should not assume that a French property-tax bill can be dealt with as if it were foreign income tax under a Self Assessment return. If the property is rented or later sold, the income and capital-gains analysis is separate and should be checked with the relevant UK and French adviser.<\/p>\n

For a straightforward full-ownership case, the answer is simpler: the full owner on the relevant tax date is the person assessed. For a usufruct case, the starting position is the usufructuary. For a property held by several people without a single usufructuary, the notice and the private contribution between co-owners require a separate review of the deed, the cadastral record and any agreement. The label \u201cUK owner\u201d is therefore not precise enough to resolve the bill.<\/p>\n

B. What do the French deed, the usufruct end date and the annual tax rule change?<\/h3>\n

The second step is to read the notarial deed rather than relying on the tax notice. A French deed may describe a donation avec r\u00e9serve d’usufruit<\/em>, a gift in which the donor keeps the usufruct; a sale of the bare ownership; a life annuity transaction; or an inheritance arrangement. The deed may contain a section headed \u201ccharges et conditions\u201d, \u201cimp\u00f4ts et taxes\u201d, or \u201cd\u00e9membrement de propri\u00e9t\u00e9\u201d. The exact wording matters. A general reference to charges is not always enough to shift the taxe fonci\u00e8re<\/em>; the safest clause names the tax and identifies the person who must pay it or reimburse it.<\/p>\n

The default private rule is found in Article 608 of the Civil Code<\/a>: \u201cL’usufruitier est tenu, pendant sa jouissance, de toutes les charges annuelles de l’h\u00e9ritage, telles que les contributions et autres qui dans l’usage sont cens\u00e9es charges des fruits.\u201d The recurring nature of the property tax means that it is normally treated as a charge of the fruits of the property. The usufructuary receives the use, occupation or rent; the usufructuary therefore normally carries the annual local tax.<\/p>\n

This is different from major structural work. Article 605 of the Civil Code<\/a> states: \u201cL’usufruitier n’est tenu qu’aux r\u00e9parations d’entretien. Les grosses r\u00e9parations demeurent \u00e0 la charge du propri\u00e9taire, \u00e0 moins qu’elles n’aient \u00e9t\u00e9 occasionn\u00e9es par le d\u00e9faut de r\u00e9parations d’entretien, depuis l’ouverture de l’usufruit ; auquel cas l’usufruitier en est aussi tenu.\u201d Article 606<\/a> then defines the major repairs as those to the main walls and vaults, the replacement of beams and entire roofs, and certain complete retaining or boundary works. A defective roof and an annual tax are not the same category simply because both appear on a family statement of expenses.<\/p>\n

Article 609 deals with another category of charges imposed on the property. Its text provides: \u201cLe propri\u00e9taire est oblig\u00e9 de les payer, et l’usufruitier doit lui tenir compte des int\u00e9r\u00eats ; Si elles sont avanc\u00e9es par l’usufruitier, il a la r\u00e9p\u00e9tition du capital \u00e0 la fin de l’usufruit.\u201d It should not be used mechanically to reverse the ordinary rule for an annual taxe fonci\u00e8re<\/em>. The deed, the nature of the charge and the relevant tax statute must be read together.<\/p>\n

French case law confirms that Article 608 is a default rule which can be adjusted by a sufficiently clear agreement. In First Civil Chamber, 3 June 1997, no. 95-16.484<\/a>, the Cour de cassation held, in a case involving a sale of bare ownership, that the parties\u2019 contractual arrangement was \u201cd\u00e9rogatoires \u00e0 l’article 608 du Code civil dont les dispositions ne sont pas d’ordre public.\u201d The decision is important for a British family that signed a French deed: the document can create a reimbursement obligation different from the statutory default.<\/p>\n

The wording must nevertheless be express enough to prove what the parties intended. In First Civil Chamber, 1 December 2011, no. 10-18.066<\/a>, the Cour de cassation criticised a decision that put the property taxes on the bare owner \u201cen l’absence d’une clause pr\u00e9voyant express\u00e9ment, par d\u00e9rogation \u00e0 la r\u00e8gle suppl\u00e9tive pos\u00e9e par l’article susvis\u00e9, que le nu-propri\u00e9taire aurait la charge des imp\u00f4ts fonciers\u201d. The practical lesson is not to rely on an implied family understanding. If the intended payer is the bare owner, the deed should say so plainly and should distinguish the tax from insurance, service charges, major repairs and the tax on a second home.<\/p>\n

The person liable to the French tax authority and the person who must reimburse a relative are not always the same. Conseil d’\u00c9tat, 27 October 2009, no. 319917<\/a>, explains in the context of a special long lease that a private clause about who bears an imposition does not, by itself, rewrite the statutory conditions for identifying the legal taxpayer. The decision quotes Article 1400 and required the court to identify the legal debtor after discharging a person who had been wrongly assessed. That distinction is essential when a British bare owner asks the tax office to remove a name from the notice: the request to correct the tax assessment is one matter; the family claim for reimbursement is another.<\/p>\n

The date of the relevant status is equally important. Article 1415 of the CGI<\/a> says: \u201cLa taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties, la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s non b\u00e2ties et la taxe d’habitation sur les r\u00e9sidences secondaires sont \u00e9tablies pour l’ann\u00e9e enti\u00e8re d’apr\u00e8s les faits existants au 1er janvier de l’ann\u00e9e de l’imposition.\u201d If the usufruit already existed on 1 January, it generally governs the name and annual liability for that year. If a deed is signed in March, the parties may agree a private apportionment from the completion date, but the tax authority does not normally split the annual assessment merely because the deed changed during the year.<\/p>\n

The same point arises when the usufructuary dies. Article 617 of the Civil Code<\/a> states that usufruct ends, among other events, \u201cPar la mort de l’usufruitier\u201d. If the death occurs in September, the family must update the title and settle any private account, but it should not assume that the annual tax notice will automatically be recalculated for three quarters of the year. The 1 January rule and the civil-law end of usufruct perform different functions.<\/p>\n

A further risk is a delay in the cadastral update. Article 1402 of the CGI<\/a> provides: \u201cLes mutations cadastrales cons\u00e9cutives aux mutations de propri\u00e9t\u00e9 sont faites \u00e0 la diligence des propri\u00e9taires int\u00e9ress\u00e9s.\u201d It also requires the deed or judgment recording the change to have been published in the property file before the legal situation is changed in the cadastral record. A British family should therefore ask the notary for confirmation of publication and should keep the completion statement, notarial reference and property identifier. A tax notice which still names a previous owner is not corrected by sending only a scan of an unsigned family agreement.<\/p>\n

Finally, Article 1403 of the CGI deals with the period before a cadastral mutation has been made: the former owner may continue to appear on the tax roll, subject to recourse against the new owner. This is another illustration of the difference between the administrative record and the private financial settlement. A purchaser or bare owner who receives a bill after a title change should check whether the transfer was published and whether the tax office has received the mutation before demanding a refund.<\/p>\n

II. How can a British owner correct or challenge the bill?<\/h2>\n

A. Which evidence and French procedure should be used to challenge the role or amount?<\/h3>\n

A useful challenge begins with a precise ground. \u201cI live in the UK\u201d is not a ground for cancelling a French property tax. The request should say whether the wrong person was assessed, whether the usufruct or bare ownership was recorded incorrectly, whether the property description or address is wrong, whether the same tax was paid twice, or whether the calculation contains an error. If the problem is purely that a bare owner paid a bill which the usufructuary should have paid, the primary remedy may be a private reimbursement claim rather than a tax reduction. If the notice is in the bare owner\u2019s name even though the property was burdened by a registered usufruct on 1 January, a tax claim may be appropriate.<\/p>\n

For a UK-based owner, the evidence pack should be assembled in this order:<\/p>\n

    \n
  1. The tax notice.<\/strong> Keep every page of the avis de taxe fonci\u00e8re<\/em>, including the property reference, the taxpayer name, the address for correspondence, the date of assessment and the payment reference. Do not rely on a bank statement alone.<\/li>\n
  2. The notarial deed.<\/strong> Include the pages that establish the usufruit, the nue-propri\u00e9t\u00e9, the date of the transaction, the identity of each holder and any clause dealing with taxes or reimbursement. If the deed is long, identify the page and paragraph in the claim.<\/li>\n
  3. Proof of publication.<\/strong> Ask the notary for the formalit\u00e9<\/em> or property-file reference showing that the change was sent for publication. The French tax authority needs a legally reliable basis for changing its record.<\/li>\n
  4. Evidence of the relevant date.<\/strong> For an inheritance or the death of a usufructuary, include the death certificate and the notarial statement. For a transfer, include the completion date and the deed date. Relate the evidence to 1 January of the tax year.<\/li>\n
  5. Payment and correspondence.<\/strong> Attach proof of payment, previous notices, secure messages, letters, and any response from the local tax office. A clear chronology is more useful than a large folder of unexplained documents.<\/li>\n
  6. Authority to act.<\/strong> If the person filing is not the person assessed, include a written mandate. A bare owner in the UK who wants to challenge a notice addressed to a usufructuary should not assume that ownership alone gives standing to make the tax claim.<\/li>\n<\/ol>\n

    The relevant French procedure is a r\u00e9clamation contentieuse<\/em>, meaning a formal administrative claim seeking discharge, reduction or repayment. The official impots.gouv.fr explanation of how to make a claim<\/a> describes the administrative claim as the first stage of a tax dispute. A claim can usually be sent through the secure messaging service on the taxpayer\u2019s French tax account, using the category for a tax claim or contestation, or by letter to the service identified on the notice. For local property taxes, the service connected with the location of the property is important; it is not necessarily the same office that handles a non-resident\u2019s income-tax return.<\/p>\n

    The claim should identify the property, tax year and notice number, state the exact remedy sought, set out the legal basis, and list the attachments. A short French sentence can prevent ambiguity: \u201cJe sollicite le d\u00e9gr\u00e8vement de la taxe fonci\u00e8re \u00e9tablie \u00e0 tort \u00e0 mon nom, l\u2019immeuble \u00e9tant grev\u00e9 d\u2019un usufruit r\u00e9guli\u00e8rement publi\u00e9 au fichier immobilier au 1er janvier [ann\u00e9e].\u201d In English, this asks for discharge because the property was burdened by a duly published usufruct on 1 January. The sentence should be adapted to the deed and should not be used if the underlying facts are different.<\/p>\n

    Article 1404 of the CGI is relevant where the assessment was made in the name of someone other than the legal taxpayer. Its first paragraph provides: \u201cLorsque au titre d’une ann\u00e9e une cotisation de taxe fonci\u00e8re a \u00e9t\u00e9 \u00e9tablie au nom d’une personne autre que le redevable l\u00e9gal, le d\u00e9gr\u00e8vement de cette cotisation est prononc\u00e9 \u00e0 condition que les obligations pr\u00e9vues \u00e0 l’article 1402 aient \u00e9t\u00e9 respect\u00e9es.\u201d This is why a claim should attach the published deed and explain the cadastral update, not merely argue that a family member feels the bill is unfair.<\/p>\n

    Standing also matters. The French tax administration\u2019s official BOFiP guidance on the quality and mandate needed to lodge a claim<\/a> states that a bare owner is not admissible to contest the property tax without a regular mandate from the usufructuary, unless the bare owner has personally been required to pay. This is a practical trap for a UK family using a bilingual adviser or a notary. The person with the legal tax relationship should normally sign the claim, or the representative should prove a mandate that covers the tax dispute.<\/p>\n

    Do not wait for the private reimbursement discussion to expire the tax deadline. Under the current Article R*196-2 of the French Book of Tax Procedures<\/a>, \u201cPour \u00eatre recevables, les r\u00e9clamations relatives aux imp\u00f4ts directs locaux et aux taxes annexes doivent \u00eatre pr\u00e9sent\u00e9es \u00e0 l’administration des imp\u00f4ts au plus tard le 31 d\u00e9cembre de l’ann\u00e9e suivant celle\u201d of the relevant event, including the assessment being put into collection. In ordinary terms, a property-tax assessment put into collection in 2026 will generally need to be challenged by 31 December 2027. Check the precise date on the notice and any special rule before relying on that example.<\/p>\n

    The same article lists situations involving a replacement notice, a later event or a payment made without a formal assessment. A UK owner who never received the paper notice because the correspondence address was wrong should preserve evidence of when the error was discovered, but should not treat non-receipt as an automatic extension. The safest approach is to make the claim as soon as the notice or the erroneous assessment is identified.<\/p>\n

    If the tax office rejects the claim, the rejection letter and the date of notification become central. A court challenge normally requires the prior administrative claim and must be filed in the appropriate tax court within the applicable time limit. The jurisdiction and procedural deadline depend on the nature of the dispute. A British owner who is outside France should obtain a written assessment of the route rather than sending the same letter to a local court, the notary and HMRC at the same time.<\/p>\n

    B. Can vacancy, age or hardship reduce the bill, and how should the appeal be built?<\/h3>\n

    A second-home owner often hears that an empty property should not attract property tax. That is not the general rule. The official impots.gouv.fr guidance on an unoccupied or vacant house<\/a> explains that the taxe fonci\u00e8re<\/em> is due even when the property is empty, subject to a specific relief for qualifying vacancy. A French holiday home that a British owner visits only in summer is not automatically exempt merely because it is unused for the rest of the year.<\/p>\n

    The special vacancy relief is governed by Article 1389 of the CGI<\/a>. The statutory rule says that taxpayers may obtain a reduction for \u201cvacance d’une maison normalement destin\u00e9e \u00e0 la location\u201d or for the non-operation of a building used commercially or industrially by the taxpayer. The vacancy must be independent of the taxpayer\u2019s wishes, last at least three months, and affect the whole property or a separately lettable or exploitable part. A property reserved for family use, a property between two seasonal stays, or a home awaiting a voluntary renovation will not necessarily meet those conditions.<\/p>\n

    Where Article 1389 applies, the claim must identify the months of qualifying vacancy and prove that the property was normally intended for letting. The evidence may include the lease, letting mandate, marketing records, inventory, photographs, termination notices, repair reports and proof that the vacancy was not simply a choice to keep a second home empty. The relief runs from the first day of the month after the vacancy began to the last day of the month in which it ended. The special claim deadline is connected to Article R*196-5 of the Book of Tax Procedures, so a claim should be filed promptly rather than added as an afterthought to a dispute about the name on the notice.<\/p>\n

    Personal exemptions based on age, income or social benefits are a different question. They are usually linked to the taxpayer\u2019s personal circumstances and, in the case of several reliefs for built property, to a principal residence. A British pensioner who owns an empty French second home should not assume that age or low UK income alone removes the tax. The status of the property, the taxpayer\u2019s French tax reference, household income rules and the exact exemption must be checked for the relevant year. If an exemption is claimed, the evidence should be attached to the claim and the request should say whether the owner is asking for an exemption, a statutory reduction or correction of the legal taxpayer.<\/p>\n

    Hardship is also not the same as legal error. A tax office may discuss a payment arrangement when a bill is difficult to pay, but a payment arrangement does not prove that the assessment is wrong. Conversely, a claim that the wrong person was assessed should not be weakened by turning it into a general request for leniency. Keep the two requests separate: first seek discharge or reduction on the legal ground; then, if a balance remains, ask the competent recovery service about payment arrangements.<\/p>\n

    Payment must be handled carefully while the claim is pending. A formal claim does not automatically mean that collection is suspended. The owner should read the notice, preserve proof of any payment, and ask the tax office in writing whether a suspension of payment is available or has been granted. Stopping payment without an agreed suspension can create enforcement costs even when the underlying claim is well founded. Paying under protest, with a clear written claim for repayment, may be safer than allowing an avoidable default, but the right strategy depends on the facts and the cash-flow position.<\/p>\n

    For a UK-based family, a practical appeal should contain a one-page chronology. For example:<\/p>\n\n\n\n\n\n\n\n\n
    Date<\/th>\nEvent<\/th>\nEvidence<\/th>\nLegal consequence to explain<\/th>\n<\/tr>\n<\/thead>\n
    Before 1 January 2026<\/td>\nMother retains the usufruit and child receives the nue-propri\u00e9t\u00e9<\/td>\nPublished French deed<\/td>\nIdentify the usufructuary for the annual tax and the private clause on reimbursement<\/td>\n<\/tr>\n
    1 January 2026<\/td>\nUsufruct is still registered<\/td>\nTax notice and property record<\/td>\nApply the annual assessment rule in Article 1415 CGI<\/td>\n<\/tr>\n
    September 2026<\/td>\nUsufructuary dies<\/td>\nDeath certificate and notarial statement<\/td>\nUpdate the title; settle private accounts without assuming an automatic half-year tax split<\/td>\n<\/tr>\n
    December 2026<\/td>\nNotice is paid by the bare owner<\/td>\nBank confirmation and correspondence<\/td>\nAsk whether the payment is a tax claim, a private reimbursement claim, or both<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    This format helps the French tax office see the difference between a title problem, a timing problem and a contribution problem. It also helps a lawyer or notary avoid giving a generic answer based only on the fact that the notice carries one family member\u2019s name.<\/p>\n

    The competitors reviewed for this subject mostly answer the broad question \u201cwho pays the taxe fonci\u00e8re?\u201d Their headings cover the usufructuary, the bare owner, the appearance of both names on a notice, and the difference between ordinary and major repairs. The useful additional work for a British reader is to connect that rule to a cross-border evidence file. The article should therefore leave the reader with four concrete tests: is there a registered usufruct, who held it on 1 January, does the deed contain an express allocation of the tax, and who has authority to lodge the administrative claim? That is the point at which an apparently simple bill becomes a legal file.<\/p>\n

    A British owner should also avoid sending the wrong documents to the wrong authority. HMRC may be relevant to UK income, rental receipts or a later disposal, but HMRC cannot correct a French cadastral record. The French notary may be able to confirm publication of the deed, but does not automatically represent the taxpayer in a contested tax claim. The French service handling local property tax can assess the notice, but cannot decide a private family reimbursement dispute under an informal English-language agreement. Each document and request should be directed to the authority with power to act.<\/p>\n

    Conclusion<\/h2>\n

    For a French property held in usufruit and nue-propri\u00e9t\u00e9, the normal answer is that the usufructuary is named for the taxe fonci\u00e8re<\/em> and bears the recurring annual charge. The bare owner does not become the legal taxpayer simply because the bare owner holds the capital title or lives in France. A clear clause in the French deed can shift the financial burden between the parties, as the Cour de cassation has recognised, but the clause should be express and should not be confused with the tax authority\u2019s statutory identification of the debtor.<\/p>\n

    The decisive checks are the deed, the publication of the title, the facts existing on 1 January, the exact name and property reference on the notice, and the authority of the person filing the claim. If the assessment is wrong, file a documented r\u00e9clamation contentieuse<\/em> within the applicable deadline and ask for the precise remedy: discharge, reduction or repayment. If the assessment is correct but a relative paid on behalf of another, pursue the private reimbursement question separately. Brexit changes the administrative context for British citizens, but it does not turn the French property tax into a UK tax or remove the need to follow French procedure.<\/p>\n

    Need a quick opinion on your case<\/h2>\n

    Telephone consultation within 48 hours with a lawyer from the firm.<\/p>\n

    We review your French deed, tax notice and correspondence and set out the next procedural step.<\/p>\n

    Call +33 6 46 60 58 22<\/a> to discuss your situation.<\/p>\n

    You can also contact the firm through the online contact page<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

    A practical guide for British owners of French property held in usufruct and bare ownership: legal taxpayer, deed clauses, 1 January rule, evidence and tax appeals.<\/p>\n","protected":false},"author":251031309,"featured_media":16300,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80312,80314],"tags":[],"class_list":["post-2106121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nFrench Taxe Fonci\u00e8re for UK Owners: Who Pays When a Property Is Held in Usufruct or Bare Ownership? 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