{"id":2116206,"date":"2026-09-04T06:05:07","date_gmt":"2026-09-04T04:05:07","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/"},"modified":"2026-09-04T06:05:07","modified_gmt":"2026-09-04T04:05:07","slug":"uk-owner-france-second-home-tax-bill-challenge-taxe-habitation","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/","title":{"rendered":"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment"},"content":{"rendered":"

A British owner can receive a French council tax-style bill for a furnished property in France even when the owner lives in the United Kingdom, pays UK tax, and visits the property only occasionally. The bill is usually a taxe d\u2019habitation sur les r\u00e9sidences secondaires<\/em> (THRS), meaning French tax on a furnished dwelling kept as something other than the taxpayer\u2019s principal home. Brexit did not create a general exemption for UK nationals. It did, however, make the evidence more cross-border: the French administration may compare the occupancy declaration, the date of a sale, a tenancy, travel records and the owner\u2019s real home in both countries.<\/p>\n

An assessment can still be wrong. The property may have been sold before 1 January, become the owner\u2019s principal home, been exclusively and continuously let to a tenant, ceased to be furnished, or been attributed to the wrong person. A surcharge may also have been applied in a commune without the facts or deliberation required by law. The remedy is a precise French tax claim supported by a chronology, not a general statement that the owner is British or no longer lives in the property. This guide explains how to identify the error, assemble proof, ask for a reduction or cancellation, and protect the disputed payment while the tax office reviews the file.<\/p>\n

I. Why did I receive a French second-home tax bill after Brexit, and when is it wrong?<\/h2>\n

A. Does a British owner have to pay taxe d\u2019habitation on a French property?<\/h3>\n

The starting point is the property\u2019s French legal status, not the owner\u2019s passport. Taxe d\u2019habitation sur les r\u00e9sidences secondaires<\/em> means \u201cresidence-secondary housing tax\u201d. It is commonly abbreviated as THRS. The tax applies to a furnished dwelling used, or kept available for use, as something other than the taxpayer\u2019s main home. The French term r\u00e9sidence principale<\/em> means principal or main residence; r\u00e9sidence secondaire<\/em> means a second or other residence. These labels describe the factual use of the accommodation for the relevant tax year. They do not mean that every home outside a person\u2019s country of citizenship is automatically a second home.<\/p>\n

Article 1407 of the French General Tax Code is the first statutory check. It provides: \u201cLa taxe d’habitation sur les r\u00e9sidences secondaires est due pour tous les locaux meubl\u00e9s conform\u00e9ment \u00e0 leur destination d’habitation autre qu’\u00e0 titre principal\u201d. The complete current wording is available in Article 1407 of the General Tax Code on L\u00e9gifrance<\/a>. In English, the rule concerns furnished premises intended for residential use other than as a principal home. The same provision excludes premises used exclusively for professional purposes. A bill for a genuinely unfurnished building, or for premises that no longer had residential furniture and could not be occupied as a home, requires a factual review rather than automatic payment.<\/p>\n

The French administration\u2019s public explanation is set out in the official page on taxe d\u2019habitation on second homes<\/a>. It confirms the central distinction: the tax on a principal residence has been removed, while the tax on a second residence remains. That distinction is particularly important for a British family with a home in England, Scotland, Wales or Northern Ireland and a house in France. If the French house is available for family holidays, it will commonly be treated as a second residence even if no rent is earned. If the French house is the person\u2019s genuine principal home, the owner has a different case, but must prove that fact for the relevant 1 January.<\/p>\n

Article 1408 identifies the person assessed. Its opening rule is: \u201cLa taxe est \u00e9tablie au nom des personnes qui ont, \u00e0 quelque titre que ce soit, la disposition ou la jouissance des locaux imposables.\u201d See Article 1408 of the General Tax Code<\/a>. Disposition<\/em> means the practical legal availability of the premises; jouissance<\/em> means the right or effective enjoyment of them. Ownership is relevant, but ownership alone does not answer every case. A tenant with the relevant right of occupation may be the person who has the taxable enjoyment on 1 January. Conversely, an owner can remain liable where the arrangement leaves the owner free to use the furnished property for part of the year.<\/p>\n

This is why a British owner should not challenge an assessment with the sentence \u201cI do not live in France.\u201d The administration may answer that the property was a furnished French second home available to the owner. The stronger question is: who had the right and practical ability to use the property on 1 January of the assessment year, and what happened before and after that date? A UK tax residence certificate may help explain the wider situation, but it does not by itself disprove French THRS. UK and French residence concepts operate under different statutes and different tax calendars.<\/p>\n

The United Kingdom\u2019s own guidance also separates UK residence from the fact that a person owns property abroad. GOV.UK guidance on UK income when living abroad<\/a> explains that UK tax may still apply to UK income for a person living overseas, while the country of residence may also tax income under its own rules. That is useful context for a cross-border file, but it is not a substitute for the French property facts. A British owner should keep the French THRS challenge separate from any UK self-assessment, rental-income return, or treaty analysis.<\/p>\n

There are several common situations in which the ordinary bill may be incorrect. The first is a sale. If the owner completed a sale and transferred possession before 1 January, the former owner should examine why the assessment remained in their name. The relevant date is not necessarily the date on which an estate agent accepted an offer or the date on which the parties first signed a preliminary contract. The deed, completion statement, handover terms and actual availability of the premises need to be aligned.<\/p>\n

The second situation is a change into a principal residence. A British person who moved permanently to France may still receive a bill because the tax database retained the old occupancy status. The person must show more than a short stay or a declaration made after the assessment date. Evidence can include the address used in tax returns, a residence permit or registration record, utility consumption, insurance, employment or pension records, school or family arrangements, correspondence, and the date on which the French home became the centre of ordinary life. The facts are assessed for the tax year in dispute, so a move in March does not normally rewrite the facts on 1 January.<\/p>\n

The third situation is a long-term letting. If a tenant held the premises under a lease giving the tenant the right to occupy on 1 January, the owner should place the lease, inventory, entry date, rent records and any key handover evidence before the tax office. A short-term holiday booking is different from a lease that transfers the practical use of the home. A seasonal arrangement can leave the owner with a right to reserve use for another period. The label used by a letting platform is less important than the contractual rights and the actual availability of the accommodation.<\/p>\n

The fourth situation is a property that is empty or unusable. A furnished home that is merely unoccupied on the day of inspection can still be treated as available. A building damaged by fire, water, structural defects or an administrative prohibition may require a different analysis. The file should identify the precise period of unavailability, the reason, the keys, the insurance report, any expert report, photographs, contractor invoices and the date on which the property could again be used. An owner cannot turn an ordinary holiday property into a non-taxable property simply by saying that nobody slept there during the year.<\/p>\n

The fifth situation is a wrong taxpayer. This can arise after an inheritance, a divorce, a separation, a transfer into an indivision<\/em> (co-ownership pending division), or a change in a company or civil property structure. The notice should be read alongside the deed and the occupancy rights. A British couple who own the property jointly should also consider whether one spouse lives there as a principal residence while the other has another home. The law assesses the factual position of each taxpayer; a shared income-tax return does not automatically prove that both people have the same principal residence.<\/p>\n

B. Which facts on 1 January decide whether the assessment is wrong?<\/h3>\n

Article 1415 fixes the time reference. It states: \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 The official rule appears in Article 1415 of the General Tax Code<\/a>. The French tax is established for the whole year according to the facts existing on 1 January. That makes a dated chronology essential. An event on 2 January may be commercially significant but may not change the person liable for that year. An event on 31 December can be decisive if the transfer, occupation or loss of availability was complete before the reference day.<\/p>\n

The Conseil d\u2019\u00c9tat, France\u2019s highest administrative court, applied this type of reasoning in its decision of 7 July 2026, no. 506653. The official decision is published at CE, 7 July 2026, no. 506653<\/a>. It states: \u201cLa r\u00e9sidence principale, au sens de ces dispositions, s’appr\u00e9cie au regard de la situation de chaque contribuable\u201d. In that case, the court also warned that the address placed on an income-tax return is one element, but \u201cil ne saurait \u00eatre pr\u00e9sum\u00e9\u201d that it is the principal residence for housing tax. The lesson for a British couple is direct: one joint tax return, one French address, or one UK address will not end the inquiry. The whole factual pattern matters.<\/p>\n

The recent decision is useful because it identifies the kind of evidence that can matter. The court considered documents such as a passport, a vehicle registration, a cheque book, payslips and insurance documents when assessing a taxpayer\u2019s real principal residence. None of those documents is automatically decisive. Together, they can show where a person ordinarily lives and uses daily services. For a British owner, analogous evidence may include council tax records for the UK home, GP or health records, employment or pension correspondence, utility use in both countries, travel dates, insurance, vehicle registration, and the occupancy of family members. These records should be dated and tied to the 1 January under challenge.<\/p>\n

A second recent decision helps with the owner-versus-occupier question. In CE, 17 April 2026, no. 504694, the Conseil d\u2019\u00c9tat held that the administration must identify the person with effective enjoyment and only then use the person with legal availability as a fallback. The official decision is CE, 17 April 2026, no. 504694<\/a>. The court wrote: \u201cl’administration doit \u00e9tablir la taxe aff\u00e9rente \u00e0 chaque habitation au nom de la personne qui en a la jouissance effective\u201d. It added that where a furnished dwelling is in fact unoccupied, the tenant or holder of an occupation right, and only then the owner if the owner has effective enjoyment, may be assessed. A challenge should therefore explain the rights held on the reference date, not merely state that the house was empty on a particular weekend.<\/p>\n

The case law also distinguishes a tenant\u2019s exclusive occupation from an owner\u2019s retained use. In CE, 2 July 2014, no. 369073, available on L\u00e9gifrance<\/a>, the court considered whether the owner of a furnished property retained the availability of the home for part of the year. A seasonal letting or occasional use by the owner or relatives can matter because the owner may have kept the practical right to use it. By contrast, a lease that gives the tenant the premises and does not reserve owner use can move the focus to the tenant. The result depends on the contract and facts, so a holiday calendar alone is not enough.<\/p>\n

That principle has been repeated in CE, 15 June 2023, no. 468195, whose official text is at CE, 15 June 2023, no. 468195<\/a>. The court examined the person who had the disposal of the furnished premises on 1 January and the exception where a seasonal owner retained availability. A British owner should read the lease for clauses on owner access, blocked dates, key control, cleaning, furniture, and the right to terminate or reclaim the property. Those clauses can be more persuasive than an assertion about how often the owner visited.<\/p>\n

A property that was unavailable after a tenancy ended can raise a further issue. In CE, 30 December 2025, no. 497932, published at L\u00e9gifrance<\/a>, the Conseil d\u2019\u00c9tat addressed effective enjoyment where an owner did not have the keys after a lease ended. The court\u2019s reasoning shows that the absence of immediate physical possession is not automatically enough: the owner\u2019s ability and diligence to recover effective enjoyment can be relevant. If a British owner was prevented from recovering the home by an occupant, a court order, an insurance event or another external obstacle, the file should prove the obstacle and the steps taken. If the owner simply left the property in a condition that could have been corrected, the argument is weaker.<\/p>\n

The amount of the bill is calculated by reference to the property\u2019s cadastral rental value. Valeur locative cadastrale<\/em> means the notional annual rental value used for local taxation, not the actual rent received by the owner. Article 1409 provides that THRS is calculated from the rental value of the dwelling and its dependencies, such as garages, gardens and recreational land; see the official Article 1409 text<\/a>. A complaint can therefore concern either the person liable or the amount assessed. A British owner should identify which of those is disputed. A request to cancel a bill because the home was sold is a different case from a request to correct an excessive rental-value basis.<\/p>\n

The declaration database is another source of error. Article 1418 requires owners of residential premises to report the nature of the occupation, whether they reserve enjoyment, whether a third party occupies the premises, and related information. The statutory text says: \u201cles propri\u00e9taires de locaux affect\u00e9s \u00e0 l’habitation sont tenus de d\u00e9clarer \u00e0 l’administration fiscale, avant le 1er juillet de chaque ann\u00e9e, les informations relatives \u00e0 la nature de l’occupation de ces locaux\u201d. See Article 1418 on L\u00e9gifrance<\/a>. The online service is commonly called G\u00e9rer mes biens immobiliers<\/em>, meaning \u201cManage my property\u201d. Correcting the declaration is sensible, but a future correction does not itself cancel a bill already issued. The claim must connect the corrected data to the assessment year and attach proof.<\/p>\n

A British owner should preserve both the original declaration and the corrected version, including the date and acknowledgement. If an agent, tenant or family member submitted information, obtain the submission history and ask what source data was used. In a cross-border situation, translation can also create mistakes: \u201cvacant\u201d, \u201cavailable\u201d, \u201cseasonally let\u201d, \u201cmain residence\u201d and \u201csecond residence\u201d do not have identical legal consequences. Use the French legal term in the claim, then explain the actual facts in plain English or in a carefully translated French statement.<\/p>\n

The notice may also contain a second-home surcharge. Article 1407 ter allows a qualifying commune to increase its share within a statutory range by local deliberation. The current Article 1407 ter record<\/a> provides for a possible increase from 5% to 60% in the situations covered by the text and lists limited claim-based relief situations. The precise assessment year matters because legislative amendments can apply to later assessments. The Conseil d\u2019\u00c9tat confirmed the importance of the municipal decision in CE, 6 October 2023, no. 488602, at L\u00e9gifrance<\/a>: \u201cle conseil municipal peut, par une d\u00e9lib\u00e9ration, majorer\u201d. A bill should be checked against the commune\u2019s applicable deliberation and the assessment year, not challenged solely because the owner considers the surcharge unfair.<\/p>\n

A challenge based on the rate or surcharge needs a measurable error. CE, 21 December 2023, no. 488601, available at CE, 21 December 2023, no. 488601<\/a>, illustrates that a general complaint about the burden of a local tax is not the same as proof that the statutory conditions or objective criteria were mishandled. For a British owner, the strongest file identifies the commune, the council deliberation, the line on the notice, the base amount, the percentage applied and the calculation that should replace it. If the issue is personal hardship, examine the statutory relief route and the evidence required for that route instead of relying on nationality.<\/p>\n

II. How can a UK owner challenge an incorrect French taxe d\u2019habitation assessment?<\/h2>\n

A. What evidence proves that the French tax bill is wrong?<\/h3>\n

Begin by creating a one-page statement of the requested result. State whether you seek full cancellation, a change of taxpayer, removal of the surcharge, correction of the tax base, or a partial reduction. Then identify the assessment year, the commune, the address, the notice number, the date of issue, the amount of principal tax, the surcharge and any penalties. A tax office can process a focused request more reliably than a long narrative that combines a sale, a move, a letting dispute and a disagreement with the amount without separating them.<\/p>\n

Next, prepare the 1 January chronology. Write one dated sentence for each relevant event: when the property was furnished, when the owner last used it, when a tenant entered, when keys were delivered, when a sale completed, when the property was damaged, when insurance or a public authority restricted access, and when a declaration was submitted. Mark every fact as \u201cbefore 1 January\u201d, \u201con 1 January\u201d or \u201cafter 1 January\u201d. This avoids a common mistake in cross-border cases: using a true event from June to disprove a tax position fixed in January.<\/p>\n

For a sale challenge, attach the executed sale deed, completion statement, proof of the transfer date, handover or key-delivery record, and evidence of who could use the property on 1 January. If completion took place after 1 January, explain why the bill may still be correct for that year and ask the notary or tax adviser to separate the years. An estate agent\u2019s listing, a preliminary agreement, or a planned sale is rarely a complete answer to the tax office\u2019s question about actual availability.<\/p>\n

For a principal-residence challenge, attach evidence of ordinary life rather than a single document. The file may include the French income-tax return, a residence permit, French health or employment records, utility use, insurance, correspondence, school or family records, bank statements showing regular local expenditure, and travel information. If the owner has a UK home, disclose it and explain its use. A British taxpayer who spends significant time in both countries should state precisely where the family lived and where the taxpayer\u2019s personal and practical centre was on 1 January. The decision in no. 506653 shows why an address entered on a tax return is relevant but not conclusive.<\/p>\n

For a tenancy challenge, attach the signed lease and its annexes, the inventory of furniture, the tenant\u2019s entry date, rent evidence, meter readings, insurance, keys, and a statement of whether the owner reserved any days or rooms. If a property manager controlled access, request a certificate identifying the period during which the owner could not use the property. If the letting was short-term, supply the booking calendar and the contractual terms that show whether the owner could recover the property between bookings. Calling a property \u201crented\u201d without proving the tenant\u2019s legal enjoyment can leave the central point unresolved.<\/p>\n

For an uninhabitable-property challenge, obtain objective evidence. An insurer\u2019s loss report, an expert\u2019s conclusion, an electricity or water disconnection, a municipal safety order, dated photographs, contractor estimates and invoices can establish that the property was not a usable furnished residence. The evidence should specify the start and end of the obstruction. A property that was merely cold, dusty or awaiting decoration is not automatically equivalent to premises that could not be occupied. If the owner kept furniture and keys and could have arranged repairs, the administration may regard the home as available.<\/p>\n

For a wrong-person challenge, map the legal and practical rights. Include the ownership deed, inheritance or divorce order, co-ownership agreement, usufruct or bare-ownership documents, company or civil-property documents, and the occupancy agreement. Usufruit<\/em> is a French usufruct, meaning a right to use property and receive its benefits while another person holds bare ownership. The identity of the person with practical enjoyment may differ from the person listed in a land register. Explain that difference explicitly and request correction of the notice in the name of the correct person where the law requires it.<\/p>\n

For a calculation or surcharge challenge, obtain the notice pages showing the cadastral rental value, municipal and inter-municipal rates, surcharge and any relief. Compare them with the preceding year only as a diagnostic; a prior notice is not proof that the new assessment must be identical. Ask the tax office to explain the base and rate, identify the council deliberation relied upon for a surcharge, and show the calculation of any relief. Article 1407 ter can matter for a surcharge, while Article 1409 governs the rental-value basis. Keep those legal grounds separate.<\/p>\n

Article 1413 provides a further statutory safeguard where the tax was established in the name of a person who is not the legal debtor and sets out the conditions for a claim. See the official Article 1413 of the General Tax Code<\/a>. The administration may therefore ask not only whether the owner disputes the bill, but also whether the correct debtor can be identified within the statutory procedure. A claim should answer that question with the deed, lease or occupancy evidence instead of leaving the tax office to infer the legal relationship.<\/p>\n

Use official online records carefully. The French service impots.gouv.fr<\/em> explains how to respond when a person receives an assessment for a property they no longer occupy in its guidance on an incorrect second-home tax notice<\/a>. Its official page on how THRS is calculated<\/a> is useful for checking the base and local components. Its page on challenging a housing-tax notice<\/a> should be read alongside the legislation. Public guidance explains the administrative route; it does not replace the evidence for the particular year.<\/p>\n

A previous article on French second-home taxe d\u2019habitation, IFI and rental-tax exposure for British owners<\/a> addresses the wider tax picture. The present article deals with a narrower remedy: what to do when the notice itself is wrong. Keeping the two questions separate reduces the risk of confusing THRS with property tax, wealth tax, income tax on rent, or the tax consequences of selling the property.<\/p>\n

B. What deadline and payment request apply to a French tax complaint?<\/h3>\n

The formal remedy is a r\u00e9clamation contentieuse<\/em>, meaning a written tax claim disputing the establishment or amount of the tax. It should identify the notice and set out the legal and factual grounds. For a British owner, the claim can be submitted through the secure messaging service attached to the French tax account when access is available, or by a signed written submission to the tax service identified on the notice. Keep the sent message, attachments, timestamp, acknowledgement and any reference number. If an adviser files it, retain the signed authority and the final version actually sent.<\/p>\n

Deadline control comes first. LPF Article R*196-2 governs the admissibility period for claims concerning direct local taxes and related taxes. The official text is published at Article R*196-2 of the Book of Tax Procedures<\/a>. It requires claims to be presented no later than 31 December of the year following the relevant year or event, depending on the trigger described in the article. For a notice issued in 2026, 31 December 2027 will commonly be the outer date, but the owner should calculate the deadline from the precise notice, event and statutory version rather than rely on a general rule. Submit promptly, especially if the dispute concerns a sale or a change that may affect several years.<\/p>\n

If more than one property or commune is involved, do not send one undifferentiated complaint. LPF Article R*197-2 states: \u201cEn mati\u00e8re d’imp\u00f4ts directs locaux, une r\u00e9clamation distincte doit \u00eatre pr\u00e9sent\u00e9e par commune.\u201d The official Article R*197-2 section<\/a> contains the rule. One file may refer to several notices for the same commune if it clearly identifies each one, but a second home in another commune should have its own claim. This is particularly important for British owners who hold several properties through a family or investment arrangement.<\/p>\n

LPF Article R*197-3 states the basic formal requirements. The complaint must identify the tax, contain a short statement of the grounds and conclusions, and be signed; it must also be accompanied by the notice, a copy or the document showing the tax. The official Article R*197-3 text<\/a> should be checked when finalising the filing. A claim that merely says \u201cplease cancel this bill\u201d risks a request for regularisation. State the amount disputed, the amount accepted, the correction sought and the documents attached.<\/p>\n

The claim should use the French terms that make the requested remedy unmistakable. For example, request a d\u00e9gr\u00e8vement<\/em> (reduction or cancellation of the assessment) of the specified amount because the property was not available to the claimant on 1 January, or because the property was the claimant\u2019s r\u00e9sidence principale<\/em>. If the notice was addressed to the wrong person, ask for the assessment to be discharged in that person\u2019s name and explain the correct taxpayer. If the base or surcharge is wrong, identify the correct calculation rather than asking for a complete cancellation without justification.<\/p>\n

Payment requires a separate decision. Filing a claim does not automatically suspend collection of the disputed tax. Article L277 of the Book of Tax Procedures allows a taxpayer who contests the basis or amount to request a sursis de paiement<\/em>, meaning a suspension or deferral of payment of the disputed part. The official current text states: \u201cLe contribuable qui conteste le bien-fond\u00e9 ou le montant des impositions mises \u00e0 sa charge est autoris\u00e9, s’il en a express\u00e9ment formul\u00e9 la demande dans sa r\u00e9clamation\u201d. See the official Article L277 section on L\u00e9gifrance<\/a>.<\/p>\n

In the same paragraph, Article L277 requires the claimant to specify the amount or bases of the reduction sought. A British owner should therefore write an express sentence requesting suspension of collection for the disputed amount and identify that amount in euros. Pay the undisputed part or explain the calculation. The tax authority may require a guarantee when the disputed amount exceeds the applicable regulatory threshold. The suspension can protect the disputed portion while the claim is considered, but it is not permission to ignore the notice or to stop all payments without a written request.<\/p>\n

Ask the tax office to confirm whether the request is accepted, whether a guarantee is required and whether enforcement has been suspended. Keep proof of any direct debit cancellation, payment of the undisputed amount, bank transfer, or agreed instalment. A UK bank account, exchange-rate movement or difficulty receiving French post does not normally extend the legal deadline. Arrange a reliable address, online access and an adviser or representative who can receive French correspondence. If the owner lives outside France, the notice and the procedural rules should be reviewed for any address or representation requirement applicable to that file.<\/p>\n

If the administration rejects the claim, grants only a partial reduction, or fails to answer within the applicable framework, the next route is an application to the competent administrative court. The court is not a first substitute for the tax claim. Article R421-1 of the Code of Administrative Justice provides: \u201cLa juridiction ne peut \u00eatre saisie que par voie de recours form\u00e9 contre une d\u00e9cision\u201d. The official Article R421-1 text<\/a> also refers to the two-month period from notification or publication of the challenged decision. The rejection letter must be preserved because it fixes the litigation timetable and identifies the administration\u2019s reasoning.<\/p>\n

An administrative court case should be built around the same factual question as the claim, while answering the tax office\u2019s reasons for refusal. If the refusal says the owner retained availability, produce the lease and key evidence. If it says the UK address is not enough, produce the broader principal-residence file. If it says a sale completed after 1 January, focus on the statutory reference date. If it says the surcharge followed a valid deliberation, check the assessment year, commune, rate and any claim-based exemption. A new argument introduced for the first time in court can create procedural difficulty, so the original claim should be complete.<\/p>\n

There is also a practical distinction between correcting the future and correcting the past. Update G\u00e9rer mes biens immobiliers<\/em> when the occupation changes, and save the confirmation. Then file the claim for the notice already issued. The two actions address different records. A corrected declaration can prevent repetition but may not produce a refund without a valid claim. Conversely, a successful claim for one year does not automatically correct every later year if the administration still holds different occupancy information.<\/p>\n

For a British owner, the most efficient file is usually bilingual in substance even when the formal submission is made in French: a concise French request followed by a dated evidence schedule and copies of the key documents, with an English working translation for the family. The legal terms should remain accurate. Explain \u201cavailable for use\u201d, \u201cexclusive tenant occupation\u201d, \u201cprincipal residence\u201d, \u201csale completed\u201d and \u201cuninhabitable\u201d through facts and dates. Avoid emotional arguments about Brexit, unfairness or the owner\u2019s nationality unless they support a legal ground. The administration decides the assessment by applying the statute to the property and the person\u2019s situation.<\/p>\n

Finally, check whether the notice concerns THRS or another local charge. French taxe fonci\u00e8re<\/em> is property tax; cotisation fonci\u00e8re des entreprises<\/em> is a business premises tax; taxe sur les logements vacants<\/em> concerns certain vacant homes; and income tax on French rent is a separate matter. A demand with the wrong label, a duplicate notice or a debt linked to a previous owner should be challenged on the correct legal basis. Attach the notice itself, because its heading, assessment year and reference number determine which route and deadline apply.<\/p>\n

Conclusion<\/h2>\n

A British owner who receives a French second-home tax bill after Brexit should treat the notice as a dated legal assessment, not as an unavoidable charge linked simply to ownership. The key questions are who had the effective enjoyment or availability of the furnished premises on 1 January, whether the property was genuinely a principal home, whether a tenant or another rights-holder occupied it, and whether the taxable base or local surcharge was calculated correctly.<\/p>\n

The strongest challenge is precise. It identifies the notice, the commune and the amount; reconstructs the 1 January facts; attaches the deed, lease, keys, utility, insurance and occupancy evidence; cites the relevant General Tax Code and Book of Tax Procedures provisions; and asks expressly for the appropriate d\u00e9gr\u00e8vement<\/em> and, where necessary, a sursis de paiement<\/em>. A British address, a UK tax residence certificate or a declaration that the property was rarely visited may be relevant, but none replaces the full evidence file. Submit the claim within the applicable deadline, keep proof of delivery, correct the property declaration for future years, and obtain advice promptly if the administration refuses or collection continues.<\/p>\n

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

Our lawyers can offer a telephone consultation within 48 hours to review your French tax notice, the 1 January facts and the evidence supporting your challenge.<\/p>\n

We can help a British owner living in France or managing a French property from the UK identify the correct remedy, deadline and payment strategy.<\/p>\n

+33 6 46 60 58 22<\/a>
Contact the firm through the online form<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

A British owner who receives the wrong French second-home tax bill needs the right evidence, deadline and payment strategy. This guide explains the remedy.<\/p>\n","protected":false},"author":251031309,"featured_media":16380,"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-2116206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nReceived a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment - 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\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment\" \/>\n<meta property=\"og:description\" content=\"A British owner who receives the wrong French second-home tax bill needs the right evidence, deadline and payment strategy. This guide explains the remedy.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/\" \/>\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=\"2026-09-04T04:05:07+00:00\" \/>\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=\"26 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/person\\\/6254a643e6239d803134a01c800381bd\"},\"headline\":\"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment\",\"datePublished\":\"2026-09-04T04:05:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/\"},\"wordCount\":5302,\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp\",\"articleSection\":[\"British Desk\",\"D\u00e9cryptage\"],\"inLanguage\":\"en-US\",\"citation\":\"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment\",\"about\":[{\"@type\":\"Thing\",\"name\":\"British Desk\"},{\"@type\":\"Thing\",\"name\":\"D\u00e9cryptage\"}],\"dateModified\":\"2026-09-04T04:05:07+00:00\",\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".article-content > p:first-of-type\"]}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/\",\"name\":\"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment - 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\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp\",\"datePublished\":\"2026-09-04T04:05:07+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp\",\"width\":5554,\"height\":7506},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/2026\\\/09\\\/04\\\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment\"}]},{\"@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":"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment - 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\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/","og_locale":"en_US","og_type":"article","og_title":"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment","og_description":"A British owner who receives the wrong French second-home tax bill needs the right evidence, deadline and payment strategy. This guide explains the remedy.","og_url":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/","og_site_name":"Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris","article_published_time":"2026-09-04T04:05:07+00:00","author":"Kohen","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kohen","Est. reading time":"26 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/#article","isPartOf":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/"},"author":{"name":"Kohen","@id":"https:\/\/kohenavocats.fr\/en\/#\/schema\/person\/6254a643e6239d803134a01c800381bd"},"headline":"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment","datePublished":"2026-09-04T04:05:07+00:00","mainEntityOfPage":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/"},"wordCount":5302,"publisher":{"@id":"https:\/\/kohenavocats.fr\/en\/#organization"},"image":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp","articleSection":["British Desk","D\u00e9cryptage"],"inLanguage":"en-US","citation":"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment","about":[{"@type":"Thing","name":"British Desk"},{"@type":"Thing","name":"D\u00e9cryptage"}],"dateModified":"2026-09-04T04:05:07+00:00","speakable":{"@type":"SpeakableSpecification","cssSelector":[".article-content > p:first-of-type"]}},{"@type":"WebPage","@id":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/","url":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/","name":"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment - 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\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/#primaryimage"},"image":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp","datePublished":"2026-09-04T04:05:07+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/#primaryimage","url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp","contentUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp","width":5554,"height":7506},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.fr\/en\/2026\/09\/04\/uk-owner-france-second-home-tax-bill-challenge-taxe-habitation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.fr\/en\/"},{"@type":"ListItem","position":2,"name":"Received a French Second-Home Tax Bill After Brexit? How a UK Owner Can Challenge an Incorrect Taxe d\u2019Habitation Assessment"}]},{"@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\/2116206","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=2116206"}],"version-history":[{"count":0,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/posts\/2116206\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/media\/16380"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=2116206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=2116206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=2116206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}