{"id":2106871,"date":"2026-08-25T13:03:43","date_gmt":"2026-08-25T11:03:43","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/"},"modified":"2026-08-25T13:05:31","modified_gmt":"2026-08-25T11:05:31","slug":"french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/","title":{"rendered":"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\/H2"},"content":{"rendered":"

A British owner who builds, reconstructs or substantially alters a French home can receive a surprisingly large taxe fonci\u00e8re<\/em> adjustment, but the relief is not created by the words \u201cnew\u201d or \u201crenovated\u201d in an estate agent\u2019s description. The French taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties<\/em> (TFPB) is the annual local property tax charged on built property in France. The result depends on the legal nature of the work, the date on which the building became capable of its intended use, the local authority\u2019s decision, and the declaration sent to the French property-tax office.\n<\/p>\n

For a UK owner, the practical risk is often administrative rather than conceptual. The 90-day deadline for a French d\u00e9claration fonci\u00e8re<\/em> is separate from the planning or building-compliance notice sent to the mairie. A house may be reported correctly to the planning authority and still lose part of its TFPB relief because the H1 or H2 property-tax form was late. Even where the two-year new-build relief applies, the taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res<\/em> (TEOM), the household-waste collection tax shown on the same notice, may remain payable.\n<\/p>\n

This article addresses the owner\u2019s position after the construction or renovation decision has been made. It does not explain how to purchase a French property. It focuses on the two questions that usually require legal work: whether the work creates a statutory or local exemption, and what a British owner should do when the declaration was late, the cadastral description is wrong, or the tax office refuses the claim. Brexit does not create a nationality-based exemption. The French property, the work and the evidence remain the centre of the analysis.<\/p>\n

I. Can a British owner obtain French taxe fonci\u00e8re relief after building or renovating?<\/h2>\n

A. When does a new house, reconstruction or extension qualify?<\/h3>\n

The starting point is the nature of the French tax itself. Article 1380 of the French General Tax Code (CGI) on L\u00e9gifrance<\/a> states: \u201cLa taxe fonci\u00e8re est \u00e9tablie annuellement sur les propri\u00e9t\u00e9s b\u00e2ties sises en France.\u201d In English, built property situated in France is assessed annually unless a provision of the Code creates an exemption. The owner\u2019s British nationality, UK address or post-Brexit status does not remove the property from that rule. A French holiday home owned by a person living in Kent is still French built property for TFPB purposes.<\/p>\n

The principal new-build relief is found in Article 1383 of the CGI<\/a>. Its residential rule covers \u201cLes constructions nouvelles, reconstructions et additions de construction \u00e0 usage d’habitation\u201d and provides an exemption during the two years following the year of completion. That does not mean that every invoice for a new kitchen starts a fresh two-year period. The legal categories are construction nouvelle, reconstruction and addition de construction. A repair or improvement which leaves the building\u2019s legal substance unchanged is normally a different question.<\/p>\n

The phrase \u201ctwo years\u201d must be read with the statutory calendar. If a qualifying home is completed in 2026, the ordinary relief concerns the two years following the year of completion, normally 2027 and 2028. The first year of completion is not simply erased because the owner receives keys late in the year. The exact tax result can also be affected by a local decision. Article 1383 allows the commune to limit its share of the residential exemption to 40%, 50%, 60%, 70%, 80% or 90% of the taxable base. An \u00e9tablissement public de coop\u00e9ration intercommunale<\/em> (EPCI), an intermunicipal public body, may also suppress or limit its own share under the conditions in the article.<\/p>\n

A British owner therefore needs two answers, not one. The first is whether the work falls within Article 1383. The second is what the commune and the EPCI have decided for the relevant share of TFPB. A tax notice showing a partial exemption is not necessarily an error. Conversely, a local limitation cannot transform a non-qualifying renovation into a qualifying new construction or justify a refusal where the statutory conditions and the local rules are satisfied.<\/p>\n

Completion is a factual and legal date. The official impots.gouv.fr guidance on declaring a new home<\/a> explains that a construction is treated as complete when it is habitable, even if minor works such as painting or floor coverings remain. That date is not automatically the date of the planning certificate, the date of the final invoice, or the date on which the British owner first sleeps in the property. The useful test is whether the property can be used in accordance with its intended purpose.<\/p>\n

The distinction was tested in Conseil d\u2019\u00c9tat, 8\/9 SSR, 7 December 1983, no. 32283<\/a>. In that case, the court held that the dwellings \u201cne pouvaient ainsi, en tout \u00e9tat de cause, \u00eatre regard\u00e9s comme ayant \u00e9t\u00e9 achev\u00e9s\u201d when the factual state of the premises did not support completion. The decision concerned an earlier version of the statutory scheme, but its reasoning remains useful: the completion date must be established from the building\u2019s actual condition, not from a convenient date chosen only to obtain a tax result. For a modern British owner, utility connection records, an architect\u2019s certificate, the contractor\u2019s completion statement, photographs and the relevant planning documents can all help establish the date.<\/p>\n

Reconstruction and addition require the same care. A newly created floor, an extension that increases the built surface, or a conversion which produces a genuinely new taxable building element may create a change in the property\u2019s consistance<\/em>, meaning its physical composition. A complete rebuilding after demolition may be a reconstruction. A roof repair, insulation, a replacement boiler, new windows or a redecoration project may improve the property without being a reconstruction. The word \u201cmajor\u201d in a building contract is not enough. The tax file should identify what existed before, what was removed, what was created, and when the resulting space became usable.<\/p>\n

The date on which the owner acquired the property is not the same as the completion date. A British owner who becomes the registered owner after the building is complete should not simply use the date of the deed as the date of the work. The property-tax office will look at the construction and at the person responsible for the declaration under the facts of the case. If a developer or former owner was still responsible for the 90-day declaration, keep evidence of that fact and of the date on which the UK owner learned that no declaration had been filed. This is a tax-declaration issue, not a general explanation of the purchase process.<\/p>\n

Brexit changes the paperwork that many British owners use to deal with French administrations, but it does not change Article 1380 or Article 1383. A Withdrawal Agreement residence card, a French tax number and a UK correspondence address can assist with administration. None of them, on its own, proves that a property is a new construction, that a declaration was timely, or that a local authority granted an additional exemption.<\/p>\n

A simple example shows the calculation. Assume a British couple completes a new house on 20 November 2026. The house is habitable on that date, and the declaration is submitted on time. The two-year Article 1383 relief will generally be examined for 2027 and 2028, subject to the commune and EPCI decisions. If the same couple waits until a later year to declare, the relief may be reduced to the period remaining under Article 1406. If the building is only an old house with new insulation and a replacement heating system, the two-year new-construction rule does not automatically apply. A separate energy-efficiency scheme and a local decision may need to be considered.<\/p>\n

If the immediate problem is a wrong correspondence address or an incorrect notice rather than the construction itself, see our related guide on challenging a French taxe fonci\u00e8re bill sent to the wrong address<\/a>. The present article deals with the separate new-build, reconstruction, renovation and H1\/H2 questions.<\/p>\n

B. Which renovations create a separate or local exemption?<\/h3>\n

The word renovation covers several tax situations. Some works merely maintain the property. Some increase its surface or change its use. Some qualify for a separate local environmental exemption. A good legal opinion starts by separating those categories rather than presenting every improvement as a \u201cnew build\u201d.<\/p>\n

Article 1406 of the CGI<\/a> requires new constructions and changes in the physical composition or use of built property to be brought to the administration\u2019s attention within 90 days of their final completion. The article also says that the benefit of a temporary exemption is subject to the declaration which gives rise to it. This is why a British owner can have a declaration obligation even when no two-year exemption is available. The tax office needs the information to update the property record and the valeur locative cadastrale<\/em>, the notional cadastral rental value used as a tax base.<\/p>\n

A change in physical composition can include an additional bedroom, an enclosed terrace, a converted attic, a new garage, a swimming pool or a change in the number and nature of rooms. A change of use can include a barn becoming a dwelling or a commercial space becoming a home. The exact form depends on the property and the work. The official Service-Public guide to works declarations<\/a> distinguishes the H1 form for a new individual house, the H2 form for a new flat and the IL form for a change in composition or use. A British owner should not select H1 or H2 solely because the contractor used the word \u201chouse\u201d in an English quotation.<\/p>\n

The declaration made to the tax office is separate from the d\u00e9claration attestant l\u2019ach\u00e8vement et la conformit\u00e9 des travaux<\/em> (DAACT), the planning declaration sent to the mairie. Filing a DAACT does not automatically file the property-tax declaration. Conversely, a property-tax declaration does not certify planning compliance. Keep both files and label them clearly. A refusal often arises because the owner sends a planning certificate to the tax office and assumes that it proves the tax declaration was made within 90 days.<\/p>\n

Some energy-efficient new dwellings can qualify for an additional local exemption. Article 1383-0 B bis of the CGI<\/a> allows communes and EPCI bodies, if they adopt the required deliberation, to exempt qualifying new homes from 50% to 100% of the part of TFPB that they receive. The provision says that the exemption can apply for five years from the year after completion and requires the owner to attach evidence of the energy and environmental criteria to the Article 1406 declaration. It is an optional local mechanism, not a nationwide automatic right.<\/p>\n

For an existing French home, an energy-renovation exemption may also depend on a local deliberation and on the statutory requirements applicable to the year of the work. The owner must check the commune and EPCI decisions, the age of the building, the qualifying expenditure, the invoices and the date by which the evidence must be lodged. Insulation or a heat pump may be commercially sensible without creating a property-tax exemption. An owner who promises a five-year saving without checking the local decision risks confusing a possible relief with a guaranteed one.<\/p>\n

The tax base itself is a separate issue. Article 1494 of the CGI<\/a> provides that the cadastral rental value is determined for each property or fraction of property normally intended for a distinct use. Article 1495<\/a> adds that each property is assessed by reference to its physical composition, use, location and condition at the date of assessment. The word \u201ccondition\u201d does not mean that every decorative improvement can be removed from the tax base. It means that a serious challenge should identify the precise physical or functional fact which the administration recorded incorrectly.<\/p>\n

For example, if the French record treats an attic as a finished bedroom when the space is structurally unfinished and cannot be used, the owner may have a factual argument supported by plans, photographs and an expert report. If the house has a new extension which is genuinely habitable, the owner should not hide it because the tax may increase. The correct objective is a lawful record and the relief that the law attaches to the qualifying work, not an incomplete declaration which creates a later reassessment.<\/p>\n

A barn conversion illustrates the boundary. If the work changes an agricultural building into a dwelling, it may be treated as a conversion or a change of use and Article 1383 expressly addresses conversion of an agricultural building in certain circumstances. The owner must still prove the date and the nature of the conversion, make the correct declaration and check the local share of the exemption. A mere internal redecoration of a farmhouse is not the same as a conversion into a separate taxable dwelling.<\/p>\n

The TEOM must be separated from TFPB. Article 1521 of the CGI states that the household-waste tax applies to properties subject to TFPB or temporarily exempt from it. In practice, the new-build relief may reduce the property-tax line while the TEOM remains on the notice. This is not a contradiction. A British owner who claims a complete cancellation of the notice because the house is within the two-year new-build period is likely to challenge the wrong amount. The claim should identify whether it concerns TFPB, TEOM, or both on a distinct legal ground.<\/p>\n

The same distinction applies to a French second home. An exemption linked to new construction does not automatically cancel the separate taxe d\u2019habitation sur les r\u00e9sidences secondaires<\/em>, which is a tax on furnished second homes. Nor does it settle French rental income, capital gains or UK reporting. Each tax has its own base, taxpayer and procedure. A UK owner should keep a schedule separating TFPB, TEOM, second-home tax, rental income and any later disposal tax.<\/p>\n

The first part of the legal review can therefore be reduced to four questions. What physically happened to the building? When was the resulting property complete and usable? Which statutory or local exemption is being claimed? Which lines of the tax notice fall within that exemption? If the answers are not written down, the owner is not yet ready to contest a French tax assessment.<\/p>\n

II. How should a UK owner correct the declaration or challenge the bill?<\/h2>\n

A. What should you do when an H1 or H2 declaration was late?<\/h3>\n

The 90-day deadline is the central practical rule. The owner must inform the property-tax administration within 90 days of the final completion of the new construction or the relevant change. The official impots.gouv.fr page for a new dwelling<\/a> explains that the H1 form is used for an individual house and H2 for a flat in a collective building. It also confirms that the 90-day period affects the temporary TFPB exemption. A British owner living outside France should treat the date as a hard evidence point, not as an administrative suggestion.<\/p>\n

Article 1406 provides that a late declaration leaves the exemption only for the period remaining after the statutory cut-off following the year in which the declaration is filed. In plain terms, a late form does not preserve the whole original two-year relief. File the correct form immediately, ask the service to calculate the remaining period, and explain the reason for the delay. Do not wait for an informal telephone answer before filing. A telephone call may help identify the correct SDIF, the service d\u00e9partemental des imp\u00f4ts fonciers<\/em>, but it is not a secure substitute for the declaration and its proof of delivery.<\/p>\n

The Conseil d\u2019\u00c9tat applied this rule in 10th chamber, 26 November 2018, no. 419798<\/a>. The decision states that \u201cune d\u00e9claration tardive ne lui ouvre droit au b\u00e9n\u00e9fice de l’exon\u00e9ration que pour la p\u00e9riode restant \u00e0 courir\u201d. The judgment also rejected the idea that a reminder letter from the tax office restarted the 90-day period. The date remains linked to completion, so an owner should preserve the original completion evidence even if the administration later asks for the form again.<\/p>\n

A similar result appears in 8th chamber, 31 May 2017, no. 402141<\/a>. The court recorded that \u201cla circonstance que les contribuables ignoraient l’obligation de souscrire cette d\u00e9claration n’est pas de nature\u201d to justify the delay. The language is severe, but the practical point is clear for an English-speaking owner: not knowing that H1, H2 or the online property declaration was required will rarely restore the lost period. A British owner who entrusted the file to an estate agent, builder or non-tax adviser must still prove who was responsible for the declaration and what was actually sent.<\/p>\n

The safest response to a late declaration has five stages:<\/p>\n

    \n
  1. Establish the legally relevant completion date. Use the date on which the building became usable, not merely the date of the last decorative invoice. If the date is disputed, explain the competing dates and attach the evidence.<\/li>\n
  2. Submit the correct H1, H2 or IL declaration without further delay. If the online \u201cBiens immobiliers\u201d service does not show the property or cannot be used from the UK, contact the SDIF named on the tax notice and ask for a written filing route.<\/li>\n
  3. Ask for written confirmation of the date on which the declaration was received. Save the secure-message receipt, postal proof, scanned form, attachment list and any reference number.<\/li>\n
  4. Request the remaining Article 1383 or local relief separately and calculate the requested years. Do not assume that the tax office will identify the exemption automatically from a late form.<\/li>\n
  5. Check the next notice. Verify the taxpayer name, address, cadastral reference, surface, rooms, category, TFPB amount, TEOM amount and any local share. A corrected declaration may update the future bill without correcting an earlier bill automatically.<\/li>\n<\/ol>\n

    The evidence should be arranged so that a French officer can answer three questions without reconstructing the project from dozens of emails. What was completed? When was it completed? What was declared and when? Include the building permit or prior declaration, the DAACT if one exists, the contractor\u2019s completion certificate, a utility connection record, an architect or surveyor\u2019s report where relevant, photographs showing the condition, and the H1\/H2\/IL filing receipt. For a British owner, provide a short English explanation only as an aid; identify the French legal term and the date in the French documents.<\/p>\n

    A late declaration can also expose a mismatch between the construction file and the tax record. If an extension was declared as a new house, or if a flat was declared on H1 rather than H2, correct the classification before arguing about the exemption. If the work was only an alteration which does not qualify for Article 1383, ask the administration to update the property description and apply any separate local scheme that is actually available. A tax claim built on the wrong form may fail even where the owner has spent substantial money on the property.<\/p>\n

    Do not confuse a late declaration with a wrong assessment. A late H1 or H2 generally concerns the period of the relief. A wrong cadastral area, wrong category, wrong address or wrong taxpayer concerns the legality or calculation of the assessment itself. Those grounds can be raised together, but they should be stated separately in the request. Separating them makes it possible for the administration to grant a partial correction even if it refuses one part of the claim.<\/p>\n

    The timing of a change in ownership or occupancy also needs a written chronology. A UK owner may have bought a completed house in one year, added a garage in a later year and submitted the tax declaration after returning to England. The acquisition date, the addition\u2019s completion date and the filing date are three different facts. The tax office should not be asked to use the acquisition date as a substitute for the extension\u2019s completion date merely because the deed is easier to locate.<\/p>\n

    Where a local energy exemption is claimed, attach the documents that prove the qualifying performance or expenditure and identify the local deliberation. Article 1383-0 B bis requires supporting material to accompany the Article 1406 declaration for the new-build scheme. A schedule should state the invoice date, supplier, nature of the work, amount excluding and including tax where relevant, and the rule said to be satisfied. Do not attach a general contractor brochure and call it proof of the statutory performance criteria.<\/p>\n

    B. How do you challenge the assessment, TEOM or a refusal?<\/h3>\n

    When the tax office has issued a bill or refused an exemption, the formal remedy is a r\u00e9clamation contentieuse<\/em>, meaning an administrative tax claim seeking discharge, reduction or repayment. The informal message \u201cI am a British owner and the tax is unfair\u201d does not identify a legal ground. A useful claim states the tax year, notice number, property reference, amount challenged, exact relief sought and documents relied upon.<\/p>\n

    The claim should be sent through the secure messaging service of the French tax account where available, or by a traceable letter to the service named on the notice. For a non-resident British owner, the French office responsible for local property tax is usually connected to the location of the building. Keep proof of the filing date. If an accountant, notary or lawyer files the claim, obtain a copy of the signed mandate and the complete version sent to the administration.<\/p>\n

    The grounds can include a failure to apply a qualifying new-build relief, an incorrect completion date, a late declaration wrongly treated as if no declaration existed, an incorrect physical description, a wrong taxpayer or a calculation which includes a local share that the authority was not entitled to collect. The request should distinguish the statutory two-year relief from an optional energy-performance relief. It should also distinguish TFPB from TEOM. A claim asking for \u201ccancellation of the property tax\u201d without identifying the tax line is too broad.<\/p>\n

    The tax base challenge should be evidence-led. Article 1494 of the CGI<\/a> links the cadastral rental value to each property or distinct fraction. Article 1495<\/a> says that the property is assessed by its composition, use, situation and condition at the date of evaluation. A British owner should therefore attach measured plans, photographs, room schedules and evidence of actual use. A simple statement that the French house is worth less than a similar house in Britain does not challenge the statutory method.<\/p>\n

    If a new room was mistakenly included twice, show the two entries and the correct surface. If an outbuilding was treated as habitable space when it is not, show its construction, access, utilities and actual use. If a French second home is still described as the owner\u2019s principal residence, explain the factual position and identify the tax consequence separately. If the issue is only the postal address, ask for the correspondence address to be corrected but do not assume that an address error changes the taxable property or the tax year.<\/p>\n

    TEOM needs its own calculation. Article 1521 of the CGI<\/a> provides that the tax applies to properties subject to TFPB or temporarily exempt from it. The article therefore explains why a new house can receive TFPB relief while still showing TEOM. A challenge to TEOM may involve the legal scope of the charge, the property\u2019s status, the local service or a calculation issue. It should not be presented as a request to extend the Article 1383 exemption to a tax which the statute treats separately.<\/p>\n

    Vacancy is another distinct ground. A British owner who has spent months carrying out work may ask whether the empty property qualifies for a d\u00e9gr\u00e8vement<\/em>, a tax reduction. Article 1389 of the CGI<\/a> permits relief for a house normally intended for letting when the vacancy is independent of the taxpayer\u2019s wishes, lasts at least three months and affects the whole property or a separately lettable part. A voluntary decision to keep a French holiday home empty does not automatically satisfy that test.<\/p>\n

    The vacancy ground is particularly sensitive after renovation. A home cannot be described as \u201cnormally intended for letting\u201d only because the owner might rent it one day. The file should show an actual letting intention: an existing lease, a letting mandate, marketing at a realistic rent, an inventory, a repair report, a forced termination or another event outside the owner\u2019s control. If the property was vacant because the owner chose not to spend the money on repairs, the statutory condition of independence from the taxpayer\u2019s wishes may be difficult to prove.<\/p>\n

    For a vacancy claim, Article R*196-5 of the Book of Tax Procedures<\/a> sets a specific deadline for the property-tax relief: the application must be made no later than 31 December of the year following the year in which the vacancy reaches the required minimum duration. This deadline is not the same as the deadline for a late H1 or H2 declaration. Put both dates in the chronology and file the relevant claim as soon as the conditions are met.<\/p>\n

    For a general challenge to a local tax assessment, the current Article R*196-2 of the Book of Tax Procedures<\/a> states that claims concerning local direct taxes and related taxes must be filed by 31 December of the year following the relevant year, event or collection circumstance specified by the article. The opening words are: \u201cPour \u00eatre recevables, les r\u00e9clamations relatives aux imp\u00f4ts directs locaux et aux taxes annexes doivent \u00eatre pr\u00e9sent\u00e9es\u201d. Use the date printed on the notice and check the version in force if the tax year or the filing event falls near a legislative change.<\/p>\n

    If the administration refuses the claim, read the reasons rather than filing the same documents again. A refusal may say that the form was late, the work was not a qualifying construction, the local authority limited its share, the claimant lacked standing, the wrong tax was challenged, or the evidence did not prove completion. Each reason needs a different response. A new contractor invoice may address completion evidence but does not answer a refusal based on an EPCI limitation. A notarial deed may identify the owner but does not prove that the H2 form was filed within 90 days.<\/p>\n

    Once the administration has taken a position, the next route may be a challenge before the competent administrative court. The prior claim, the refusal, the filing proof and the complete evidence pack become the core record. A UK resident should obtain advice on the court, language, representation and time limit before allowing the response period to run. The existence of a French tax number does not, by itself, mean that HMRC, a British tribunal or a French notary can decide the dispute.<\/p>\n

    Payment should be addressed while the claim is pending. A claim does not automatically suspend collection. If the notice is payable and no suspension has been granted, the owner should obtain written advice on whether to pay, pay while reserving the right to repayment, or request a payment arrangement. A payment arrangement deals with collection and cash flow; it does not establish that the assessment is lawful. Keep the payment reference and include it in any request for repayment or discharge.<\/p>\n

    The UK side should also be kept in its proper place. GOV.UK explains that a UK resident may have to report foreign income such as rental income from overseas property and may need relief where the same income is taxed in more than one country. That guidance concerns foreign income, not the French local property tax itself. A British owner who lets the French property should review the French rental-income rules and the UK Self Assessment position separately. The fact that the owner has no UK rental income does not cancel TFPB on the French building, and a TFPB exemption does not answer a UK income-tax question.<\/p>\n

    For a UK owner, the final appeal file should contain a clear request in one sentence. For example: \u201cI request discharge of the TFPB assessed for 2027 because the new dwelling was completed on 20 November 2026, the Article 1406 declaration was filed on 15 January 2027, and the notice omits the applicable statutory and local exemption.\u201d That wording would need to be adapted to the actual dates and rules. It is useful because it identifies the amount, the tax year, the construction date, the declaration date and the legal ground without asking the administration to guess the case.<\/p>\n

    A second example would be: \u201cI challenge the cadastral description because the tax notice includes a 38-square-metre attic as habitable accommodation, although the space was not usable on 1 January 2027; I enclose the plans, photographs and surveyor\u2019s report.\u201d This is stronger than saying that the bill is too high. It connects the requested correction to the physical facts relevant to Articles 1494 and 1495.<\/p>\n

    The distinction between statutory relief, local relief, cadastral correction and payment difficulty is the difference between an appeal which can be processed and a general complaint which may be closed without a useful answer. A British owner who prepares those four routes separately gives the French administration, a lawyer and a court a coherent record. It also makes it possible to preserve a private claim against a builder, agent or adviser if the H1\/H2 deadline was missed because someone else promised to file it.<\/p>\n

    Conclusion<\/h2>\n

    A British owner can obtain French taxe fonci\u00e8re<\/em> relief after building, reconstructing or extending a home, but the outcome depends on the legal category of the work, the completion date, the commune and EPCI decisions, and the filing of the correct property-tax declaration. The two-year new-build rule is not a general renovation allowance. Energy-performance relief may be separate and local. TEOM may remain payable even when TFPB is exempt.<\/p>\n

    If H1, H2 or IL was filed late, file the correct declaration immediately, ask for the remaining relief and preserve proof of the completion and filing dates. If the notice is wrong, use a documented r\u00e9clamation contentieuse<\/em> and separate the tax lines and legal grounds. Challenge the cadastral description with plans and evidence, treat vacancy as a distinct statutory route, and check the local-tax deadlines before the right to claim expires. The fact that the owner lives in the UK does not remove the French procedure, and the fact that a UK tax return may be required for rental income does not replace it.<\/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 completion date, H1 or H2 filing, tax notice and supporting documents 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":"

    Built, extended or renovated a French home? Learn how a British owner claims taxe fonci\u00e8re relief, files H1\/H2, and challenges a late or incorrect bill.<\/p>\n","protected":false},"author":251031309,"featured_media":4189,"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-2106871","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nFrench Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\/H2 - Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\/H2\" \/>\n<meta property=\"og:description\" content=\"Built, extended or renovated a French home? Learn how a British owner claims taxe fonci\u00e8re relief, files H1\/H2, and challenges a late or incorrect bill.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-25T11:03:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-25T11:05:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/08\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"5065\" \/>\n\t<meta property=\"og:image:height\" content=\"3377\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Kohen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kohen\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"25 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/person\\\/6254a643e6239d803134a01c800381bd\"},\"headline\":\"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\\\/H2\",\"datePublished\":\"2026-08-25T11:03:43+00:00\",\"dateModified\":\"2026-08-25T11:05:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/\"},\"wordCount\":5077,\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp\",\"articleSection\":[\"British Desk\",\"D\u00e9cryptage\"],\"inLanguage\":\"en-US\",\"citation\":\"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\\\/H2\",\"about\":[{\"@type\":\"Thing\",\"name\":\"British Desk\"},{\"@type\":\"Thing\",\"name\":\"D\u00e9cryptage\"}],\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".article-content > p:first-of-type\"]}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/\",\"name\":\"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\\\/H2 - Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp\",\"datePublished\":\"2026-08-25T11:03:43+00:00\",\"dateModified\":\"2026-08-25T11:05:31+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp\",\"width\":5065,\"height\":3377},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/08\\\/25\\\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\\\/H2\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Reda Kohen, attorney specialized in real estate and business law in Paris, advises and assists companies and individuals in their real estate, commercial and contractual transactions. He also handles real estate litigation and the resolution of complex commercial disputes.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/person\\\/6254a643e6239d803134a01c800381bd\",\"name\":\"Kohen\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"caption\":\"Kohen\"},\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/author\\\/kohenmlk\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\/H2 - Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/","og_locale":"en_US","og_type":"article","og_title":"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\/H2","og_description":"Built, extended or renovated a French home? Learn how a British owner claims taxe fonci\u00e8re relief, files H1\/H2, and challenges a late or incorrect bill.","og_url":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/","og_site_name":"Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris","article_published_time":"2026-08-25T11:03:43+00:00","article_modified_time":"2026-08-25T11:05:31+00:00","og_image":[{"width":5065,"height":3377,"url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/08\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp","type":"image\/webp"}],"author":"Kohen","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kohen","Est. reading time":"25 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/#article","isPartOf":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/"},"author":{"name":"Kohen","@id":"https:\/\/kohenavocats.fr\/en\/#\/schema\/person\/6254a643e6239d803134a01c800381bd"},"headline":"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\/H2","datePublished":"2026-08-25T11:03:43+00:00","dateModified":"2026-08-25T11:05:31+00:00","mainEntityOfPage":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/"},"wordCount":5077,"publisher":{"@id":"https:\/\/kohenavocats.fr\/en\/#organization"},"image":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/08\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp","articleSection":["British Desk","D\u00e9cryptage"],"inLanguage":"en-US","citation":"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\/H2","about":[{"@type":"Thing","name":"British Desk"},{"@type":"Thing","name":"D\u00e9cryptage"}],"speakable":{"@type":"SpeakableSpecification","cssSelector":[".article-content > p:first-of-type"]}},{"@type":"WebPage","@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/","url":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/","name":"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\/H2 - Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris","isPartOf":{"@id":"https:\/\/kohenavocats.fr\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/#primaryimage"},"image":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/08\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp","datePublished":"2026-08-25T11:03:43+00:00","dateModified":"2026-08-25T11:05:31+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/#primaryimage","url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/08\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp","contentUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/08\/gabriel-ghnassia-VmS8VQ0n39Q-unsplash.webp","width":5065,"height":3377},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.fr\/en\/2026\/08\/25\/french-taxe-fonciere-new-build-renovation-exemption-uk-owner-h1-h2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.fr\/en\/"},{"@type":"ListItem","position":2,"name":"French Taxe Fonci\u00e8re After Building or Renovating a Home: How a UK Owner Claims the Exemption and Corrects H1\/H2"}]},{"@type":"WebSite","@id":"https:\/\/kohenavocats.fr\/en\/#website","url":"https:\/\/kohenavocats.fr\/en\/","name":"Kohen Avocats","description":"Ma\u00eetre Reda Kohen, attorney specialized in real estate and business law in Paris, advises and assists companies and individuals in their real estate, commercial and contractual transactions. He also handles real estate litigation and the resolution of complex commercial disputes.","publisher":{"@id":"https:\/\/kohenavocats.fr\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/kohenavocats.fr\/en\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.fr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/kohenavocats.fr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/05\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/05\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.fr\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/kohenavocats.fr\/en\/#\/schema\/person\/6254a643e6239d803134a01c800381bd","name":"Kohen","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","caption":"Kohen"},"url":"https:\/\/kohenavocats.fr\/en\/author\/kohenmlk\/"}]}},"_links":{"self":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/posts\/2106871","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/users\/251031309"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=2106871"}],"version-history":[{"count":1,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/posts\/2106871\/revisions"}],"predecessor-version":[{"id":2106873,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/posts\/2106871\/revisions\/2106873"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/media\/4189"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=2106871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=2106871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=2106871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}