{"id":2123445,"date":"2026-09-17T19:11:25","date_gmt":"2026-09-17T17:11:25","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/17\/british-uk-resident-french-rental-income-2042-minimum-rate-csg-challenge-brexit\/"},"modified":"2026-09-17T19:11:25","modified_gmt":"2026-09-17T17:11:25","slug":"british-uk-resident-french-rental-income-2042-minimum-rate-csg-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/17\/british-uk-resident-french-rental-income-2042-minimum-rate-csg-challenge-brexit\/","title":{"rendered":"British Owner Living in the UK: French Holiday Let or Rental Income After Brexit \u2014 Who Pays, the 20%\/30% Rate, CSG and How to Challenge"},"content":{"rendered":"

The avis d’imp\u00f4t (the French income-tax notice) arrives at a house in Surrey, Edinburgh or Cardiff. The property it taxes is not in Britain. It is a cottage in the Dordogne, a flat in Nice or a family house near Lyon that you let, empty or furnished, while you remain tax-resident in the United Kingdom. Two bills are often confused. One is the taxe fonci\u00e8re<\/em> (the annual property tax on the owner), which this firm has already covered. The other is income tax on the rent itself, plus social levies. Brexit did not repeal the 2008 France\u2013United Kingdom tax treaty. It did make a British owner a third-country national, so the non-resident unit of the Direction g\u00e9n\u00e9rale des finances publiques<\/em> (the French tax authority) reads every box more closely. This article is not a guide to buying the house, forming a company, or declaring United Kingdom rents once you have already moved to France. It answers the file that actually moves money for an owner who still lives in Britain: when France may tax the let under article 4 A<\/a> and article 164 B<\/a> of the code g\u00e9n\u00e9ral des imp\u00f4ts<\/em> (the French General Tax Code), how the 20 per cent and 30 per cent floors in article 197 A<\/a> work, why unfurnished rent is revenu foncier<\/em> (property income) and furnished rent is a commercial profit, how the pr\u00e9l\u00e8vement de solidarit\u00e9<\/em> (solidarity levy) of 7.5 per cent survives any CSG exemption, and how a claim under article R.* 196-1 of the tax-procedure book<\/a> challenges the computation before the 31 December deadline. Every decisive sentence below is taken from an official text or from a judgment read in full for this run.<\/p>\n

I. Does France tax my French rental if I live in the UK after Brexit?<\/h2>\n

A. When is French-source rent taxable in France, and what does the 2008 treaty actually say?<\/h3>\n

The starting point is not \u201cI am British\u201d and it is not \u201cI spend fewer than 183 days in France\u201d. It is domicile for French income tax. Article 4 A of the General Tax Code<\/a> draws a bright line: \u201cLes personnes qui ont en France leur domicile fiscal sont passibles de l’imp\u00f4t sur le revenu en raison de l’ensemble de leurs revenus. Celles dont le domicile fiscal est situ\u00e9 hors de France sont passibles de cet imp\u00f4t en raison de leurs seuls revenus de source fran\u00e7aise.\u201d A person whose tax home is outside France is therefore taxable in France only on French-source income. Article 4 B<\/a> then says who has that tax home. \u201cSont consid\u00e9r\u00e9es comme ayant leur domicile fiscal en France au sens de l’article 4 A : a. Les personnes qui ont en France leur foyer ou le lieu de leur s\u00e9jour principal ; b. Celles qui exercent en France une activit\u00e9 professionnelle, salari\u00e9e ou non, \u00e0 moins qu’elles ne justifient que cette activit\u00e9 y est exerc\u00e9e \u00e0 titre accessoire ; [\u2026] c. Celles qui ont en France le centre de leurs int\u00e9r\u00eats \u00e9conomiques.\u201d The same article adds that a person who meets one of those tests still cannot be treated as French-resident when a double-tax convention regards them as resident of the other State. If you genuinely live in the United Kingdom, with your household and your economic centre there, France should treat you as a non-resident. If both tax offices claim you, that is a different dispute, already mapped in the firm\u2019s note on the 183-day test and the treaty tie-breaker<\/a>. This article assumes the United Kingdom has won that residence fight, or that it was never in doubt.<\/p>\n

French-source income is not a slogan. Article 164 B, I, a<\/a> lists it: \u201cSont consid\u00e9r\u00e9s comme revenus de source fran\u00e7aise : a. Les revenus d’immeubles sis en France ou de droits relatifs \u00e0 ces immeubles\u201d. Rent from a building standing on French soil, and income from rights in that building (undivided shares, usufruct, shares in some property companies), is French-source by statute. The Conseil d\u2019\u00c9tat, sitting in the 9th and 10th chambers together on 13 March 2026, n\u00b0 503496, read that sentence onto seasonal lets. After quoting article 164 B, I, a, the Court held: \u201cConstituent des revenus d’immeubles au sens de ces dispositions les loyers issus d’immeubles situ\u00e9s en France, quelle que soit la cat\u00e9gorie d’imposition dont ils rel\u00e8vent.\u201d The category of income tax \u2014 property income or commercial profits \u2014 does not take the rent outside article 164 B. If the bricks are in France, the rent is French-source.<\/p>\n

The 2008 convention between France and the United Kingdom, published by decree n\u00b0 2010-20 of 7 January 2010, points the same way. Article 6, headed \u201cRevenus immobiliers\u201d, provides: \u201cLes revenus provenant de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans un Etat contractant sont imposables dans cet Etat.\u201d Paragraph 3 extends that rule to \u201crevenus provenant de l’exploitation directe, de la location ou de l’affermage, ainsi que de toute autre forme d’exploitation des biens immobiliers.\u201d \u201cImposable dans cet Etat\u201d means France may tax. It does not mean the United Kingdom must exempt. Article 24 of the same convention, discussed in Part II, is the credit. Article 6(5) also reaches income from a right of enjoyment over French property held through a company, partnership or trust. That is not a licence to ignore the let because the legal owner is an SCI or a UK vehicle. The treaty lets France tax the use of the French building.<\/p>\n

The French tax authority\u2019s own page for non-residents, updated on 26 February 2026, states the same territorial rule in administrative language: as a non-resident you are taxable on French-source income, subject to the convention with your State of residence, and French-source income includes \u201cles revenus fonciers\u201d. Online filing is in principle compulsory. You may opt for the average-rate computation; failing that, the authority currently applies minimum rates of 20 per cent up to \u20ac29,579 of net taxable income for income received in 2025 and 30 per cent above that threshold. Those euro figures are the administration\u2019s reading of the second band of the income-tax scale for that year. They are not written into article 197 A itself, which refers only to \u201cla limite sup\u00e9rieure de la deuxi\u00e8me tranche du bar\u00e8me\u201d. If your notice uses a different ceiling, the first check is the scale of the year, not a forum post.<\/p>\n

Two further statutory points stop a common British mistake. Article 12<\/a> says: \u201cL’imp\u00f4t est d\u00fb chaque ann\u00e9e \u00e0 raison des b\u00e9n\u00e9fices ou revenus que le contribuable r\u00e9alise ou dont il dispose au cours de la m\u00eame ann\u00e9e.\u201d Rent is taxed in the year you receive it or are treated as receiving it, not in the year you \u201cmeant to declare once the works were finished\u201d. And article 15, II<\/a> is not a holiday-home exemption: \u201cLes revenus des logements dont le propri\u00e9taire se r\u00e9serve la jouissance ne sont pas soumis \u00e0 l’imp\u00f4t sur le revenu.\u201d That sentence covers the owner who occupies. It does not cover the owner who lets. If you keep the house for yourself, there is no income-tax charge on a notional rent. If a tenant, a platform guest or a seasonal occupier pays you, article 15 does not help.<\/p>\n

Service-Public, updated on 15 April 2026, reminds a foreign owner that French-source income can trigger French income tax even if you are not French. That page is a citizen summary, not the code. The code is articles 4 A, 4 B and 164 B. The treaty is article 6. If the tax office has treated you as French-resident because a foyer<\/em> (a household) remains in France, or because your economic centre is said to be the French let, you are no longer in this article\u2019s hypothesis. You are in a residence dispute, and you should read the firm\u2019s residence note<\/a> before you argue about rates.<\/p>\n

B. Unfurnished or furnished: which schedule, which floor rate, which simplified regime?<\/h3>\n

Once France may tax the rent, the next question is the schedule. Unfurnished letting of a dwelling is, as a rule, revenu foncier<\/em>. Article 14<\/a> provides, subject to article 15, that there are included in that category, when they are not already inside the profits of a business, a farm or a non-commercial profession: \u201c1\u00b0 Les revenus des propri\u00e9t\u00e9s b\u00e2ties, telles que maisons et usines\u201d. A house or a flat let empty is a built property. Article 28<\/a> then states the arithmetic: \u201cLe revenu net foncier est \u00e9gal \u00e0 la diff\u00e9rence entre le montant du revenu brut et le total des charges de la propri\u00e9t\u00e9.\u201d Gross rent minus allowable property charges. Article 13, 1<\/a> supplies the general idea of net income: \u201cLe b\u00e9n\u00e9fice ou revenu imposable est constitu\u00e9 par l’exc\u00e9dent du produit brut, y compris la valeur des profits et avantages en nature, sur les d\u00e9penses effectu\u00e9es en vue de l’acquisition et de la conservation du revenu.\u201d<\/p>\n

The list of charges is in article 31, I<\/a>. For urban properties it includes, among other items, \u201ca) Les d\u00e9penses de r\u00e9paration et d’entretien effectivement support\u00e9es par le propri\u00e9taire ; a bis) Les primes d’assurance\u201d, improvements to dwellings excluding construction, reconstruction or enlargement, and taxes on the property other than those that normally fall on the occupier. The Cour administrative d\u2019appel of Lyon, 2nd chamber, 8 December 2021, n\u00b0 20LY00320, applied articles 28 and 31 in a sentence that still governs a British landlord\u2019s invoice file: \u201cIl r\u00e9sulte de ces dispositions que seules les d\u00e9penses incombant au propri\u00e9taire et effectivement support\u00e9es par celui-ci sont admises en d\u00e9duction des revenus fonciers \u00e0 l’exclusion des charges r\u00e9cup\u00e9rables aupr\u00e8s du locataire.\u201d A charge you can recover from the tenant is not your deduction. A bill without your name, or works that enlarge the building rather than repair it, will not pass. The Cour administrative d\u2019appel of Paris, 7th chamber, 6 November 2025, n\u00b0 24PA01311, quoted the same chain \u2014 articles 13, 14, 28 and 31 \u2014 in a case about loan interest and other property charges. The lesson for a United Kingdom owner is practical: keep French invoices in the owner\u2019s name, separate recoverable service charges from owner\u2019s costs, and do not invent a works deduction that article 31 does not list.<\/p>\n

There is a simplified regime. Article 32, 1<\/a> provides: \u201cPar d\u00e9rogation aux dispositions de l’article 31, lorsque le montant du revenu brut annuel d\u00e9fini aux articles 29 et 30 n’exc\u00e8de pas 15 000 \u20ac, le revenu imposable correspondant est fix\u00e9 \u00e0 une somme \u00e9gale au montant de ce revenu brut diminu\u00e9 d’un abattement de 30 %.\u201d Below \u20ac15,000 of annual gross rent, the statute itself substitutes a 30 per cent blanket deduction for the article 31 list, unless you elect the actual regime. The Lyon court, in the same 2021 judgment, refused a works deduction to a taxpayer who had stayed in the micro-foncier (the simplified property-income regime) because the rent was under \u20ac15,000 and he had not opted for the actual basis. If your French cottage yields less than that ceiling, the 30 per cent abatement is the legal default. If your roof repair exceeds that abatement, you need a valid election for the actual regime and a 2044-style computation, not a hybrid of both.<\/p>\n

Furnished letting is a different statute. Article 35, I, 5\u00b0 bis<\/a> treats as industrial and commercial profits, for income tax, the profits of \u201cPersonnes qui donnent en location directe ou indirecte des locaux d’habitation meubl\u00e9s\u201d. Direct or indirect letting of furnished dwellings is BIC \u2014 b\u00e9n\u00e9fices industriels et commerciaux<\/em> (industrial and commercial profits) \u2014 not revenu foncier<\/em>. The tax authority\u2019s non-resident page, updated on 26 February 2026, says the same and points to decree n\u00b0 2015-981 of 31 July 2015 for the furniture that makes a dwelling \u201cfurnished\u201d. A later non-resident page, updated on 1 April 2026, requires those receipts on complementary form 2042-C-PRO, in the professional or non-professional furnished-letting box. A lessor is professional, according to that page, only if two conditions are both met: annual receipts of the household above \u20ac23,000, and those receipts above the household\u2019s other income in the wages, pensions, other BIC, agricultural and non-commercial categories. If either condition fails, the lessor is non-professional (LMNP). For a British owner whose other income is a UK salary or pension, the second test is often failed, so the let is non-professional. That is a classification, not an exemption.<\/p>\n

The micro-BIC (simplified commercial) ceilings for tourist furnished lets were rewritten for income from 2025, to be declared in 2026. The same official page states that for unclassified tourist furnished lets the micro turnover ceiling falls to \u20ac15,000 and the abatement to 30 per cent; for classified tourist furnished lets and chambres d\u2019h\u00f4tes<\/em> (bed and breakfast) the ceiling falls to \u20ac77,700 and the abatement to 50 per cent. Those figures match the structure of article 50-0<\/a>, which now sets a \u20ac15,000 ceiling and a 30 per cent abatement for the principal activity of letting tourist furnished accommodation within the meaning of article L. 324-1-1 of the tourism code (other than the dwellings listed in article 1414 bis, I, 1\u00b0 and 2\u00b0), and which excludes ordinary furnished dwelling-letting from the high \u20ac203,100 \u201csale of goods \/ provision of lodging\u201d band. A British holiday let that is an unclassified meuble de tourisme<\/em> is therefore not in the old 50 per cent micro world. If the tax office has still applied the old abatement, the claim is a year-of-income mistake, not a treaty argument.<\/p>\n

Over the top of both schedules sits article 197 A<\/a>, in force for income from 1 January 2018. For persons who do not have their tax domicile in France and who receive French-source income, \u201cl’imp\u00f4t ne peut, en ce cas, \u00eatre inf\u00e9rieur \u00e0 un montant calcul\u00e9 en appliquant un taux de 20 % \u00e0 la fraction du revenu net imposable inf\u00e9rieure ou \u00e9gale \u00e0 la limite sup\u00e9rieure de la deuxi\u00e8me tranche du bar\u00e8me de l’imp\u00f4t sur le revenu et un taux de 30 % \u00e0 la fraction sup\u00e9rieure \u00e0 cette limite\u201d. Those 20 per cent and 30 per cent rates are reduced to 14.4 per cent and 20 per cent for income sourced in the overseas departments. The same article then opens the average-rate door: \u201ctoutefois, lorsque le contribuable justifie que le taux de l’imp\u00f4t fran\u00e7ais sur l’ensemble de ses revenus de source fran\u00e7aise ou \u00e9trang\u00e8re serait inf\u00e9rieur \u00e0 ces minima, ce taux est applicable \u00e0 ses revenus de source fran\u00e7aise.\u201d If you prove that the French tax computed on your worldwide income would produce a lower rate, that lower rate applies to the French-source slice only. The United Kingdom is a State with which France has signed a convention on administrative assistance, so the statutory option to annex a statement of honour while you gather the supporting documents is open. The administration\u2019s 26 February 2026 page puts the 2025-income threshold at \u20ac29,579. The average-rate option is not automatic. If you do not claim it, the 20\/30 floors apply. A British owner with modest French rent and substantial UK income sometimes wins with the average rate; a British owner whose worldwide income is itself high will not. The file is a worldwide computation, not a hope.<\/p>\n

The unfurnished\/furnished line is also the line the tax office uses for social levies, which is why a mis-box on 2042-C-PRO is not a clerical trifle. It is the difference between property-income charges and commercial-profit charges, between article 31 invoices and article 50-0 abatements, and between a 2044 and a 2042-C-PRO. The Conseil d\u2019\u00c9tat in n\u00b0 503496 refused to treat that line as an escape from the solidarity levy. Classification changes the income-tax schedule. It does not take French bricks out of article 164 B.<\/p>\n

II. CSG, the 7.5 per cent solidarity levy, the UK credit and how to challenge the bill<\/h2>\n

A. Must a British resident pay CSG and CRDS on French rent, or only the 7.5 per cent solidarity levy?<\/h3>\n

Social levies are the second half of the British landlord\u2019s shock. The income-tax floor in article 197 A is not the end of the notice. Article L. 136-6 of the social-security code<\/a>, in the version in force since 16 February 2025, first charges CSG \u2014 the contribution sociale g\u00e9n\u00e9ralis\u00e9e<\/em> (generalised social contribution) \u2014 on the property income of persons who are tax-domiciled in France. That is paragraph I, which opens: \u201cLes personnes physiques fiscalement domicili\u00e9es en France au sens de l’article 4 B du code g\u00e9n\u00e9ral des imp\u00f4ts sont assujetties \u00e0 une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l’\u00e9tablissement de l’imp\u00f4t sur le revenu\u201d, including \u201ca) Des revenus fonciers\u201d and, at f), industrial and commercial profits that have not already borne CSG as earned income. Paragraph I bis then reaches the non-resident: \u201cSont \u00e9galement assujetties \u00e0 la contribution les personnes physiques qui ne sont pas fiscalement domicili\u00e9es en France au sens de l’article 4 B du code g\u00e9n\u00e9ral des imp\u00f4ts \u00e0 raison du montant net des revenus, vis\u00e9s au a du I de l’article 164 B du m\u00eame code, retenu pour l’\u00e9tablissement de l’imp\u00f4t sur le revenu.\u201d That is the same article 164 B, I, a already quoted: income from buildings in France. A United Kingdom resident who lets a French house is inside I bis unless an exemption applies.<\/p>\n

The Conseil d\u2019\u00c9tat, 9th chamber, 22 April 2024, n\u00b0 462502, recalled when that non-resident charge began. After quoting the resident-only wording of L. 136-6 I as it stood in 2007, the Court recorded that I bis was \u201cintroduit par l’article 29 de la loi du 16 ao\u00fbt 2012 de finances rectificative pour 2012, applicable aux revenus per\u00e7us \u00e0 compter du 1er ao\u00fbt 2012\u201d, and that under I bis non-residents are also charged \u201c\u00e0 raison du montant net des revenus d’immeubles situ\u00e9s en France et retenus pour l’\u00e9tablissement de l’imp\u00f4t sur le revenu\u201d. A Swiss resident who argued that 2007 rents could not bear the non-resident CSG was met with that start date. For a British owner in 2025 or 2026, the start date is not the issue. I bis is in force. The issue is I ter and the solidarity levy.<\/p>\n

Paragraph I ter of the same article L. 136-6 is the CSG exemption: \u201cPar d\u00e9rogation aux I et I bis, ne sont pas redevables de la contribution les personnes qui, par application des dispositions du r\u00e8glement (CE) n\u00b0 883\/2004 du Parlement europ\u00e9en et du Conseil du 29 avril 2004 sur la coordination des syst\u00e8mes de s\u00e9curit\u00e9 sociale, rel\u00e8vent en mati\u00e8re d’assurance maladie d’une l\u00e9gislation soumise \u00e0 ces dispositions et qui ne sont pas \u00e0 la charge d’un r\u00e9gime obligatoire de s\u00e9curit\u00e9 sociale fran\u00e7ais.\u201d On its face, I ter is a Regulation 883\/2004 test. The United Kingdom is no longer a member of the European Union. The tax authority\u2019s pages, however, currently state an administrative position that British residents still receive the CSG and CRDS exemption. The contributions page, last modified on 19 July 2023, says: \u201cBien que le Royaume-Uni soit sorti de l’Union Europ\u00e9enne le 1er janvier 2021, les r\u00e9sidents britanniques continuent de b\u00e9n\u00e9ficier de cette exon\u00e9ration de CSG et CRDS.\u201d The property-income page for non-residents, updated on 26 February 2026, repeats: \u201cBien que le Royaume-Uni soit sorti de l’Union europ\u00e9enne, les r\u00e9sidents britanniques continuent de b\u00e9n\u00e9ficier de cette exon\u00e9ration de CSG et CRDS.\u201d Those are not the words of I ter. They are the words of the administration that computes the notice. A British owner who is affiliated to a compulsory United Kingdom sickness scheme and is not covered by a French compulsory scheme should therefore tick boxes 8SH (declarant 1) and, if needed, 8SI (declarant 2) in part 8 of form 2042 C, as those same pages instruct, and, for unfurnished rent in a couple where only one spouse qualifies, complete box 8RF. If the office refuses the boxes, the claim is against that refusal, with the administrative pages and the affiliation evidence attached. It is not an argument that I bis does not exist.<\/p>\n

What the exemption never removes is the solidarity levy. Article 235 ter of the General Tax Code<\/a> institutes \u201c1\u00b0 Un pr\u00e9l\u00e8vement de solidarit\u00e9 sur les revenus du patrimoine mentionn\u00e9s \u00e0 l’ article L. 136-6 du code de la s\u00e9curit\u00e9 sociale\u201d. Paragraph II then says that this levy is assessed like the CSG of L. 136-6 \u201csans qu’il soit fait application du I ter du m\u00eame article L. 136-6\u201d. The I ter CSG exemption is expressly switched off for the solidarity levy. Paragraph III fixes the rate: \u201cLe taux des pr\u00e9l\u00e8vements de solidarit\u00e9 mentionn\u00e9s au I est fix\u00e9 \u00e0 7,5 %.\u201d The administration\u2019s pages match the statute: after the CSG\/CRDS exemption, \u201cCes revenus demeurent soumis \u00e0 un pr\u00e9l\u00e8vement de solidarit\u00e9 au taux de 7,5%.\u201d The Conseil d\u2019\u00c9tat, n\u00b0 503496 of 13 March 2026, applied that levy to Swiss non-residents who had let a furnished villa seasonally in France. After quoting article 235 ter, 1\u00b0, L. 136-6 I bis and article 164 B, I, a, the Court held that \u201csont assujetties au pr\u00e9l\u00e8vement de solidarit\u00e9 pr\u00e9vu au 1\u00b0 de l’article 235 ter du code g\u00e9n\u00e9ral des imp\u00f4ts les personnes physiques non-r\u00e9sidentes, \u00e0 raison des loyers qu’elles per\u00e7oivent, issus de la location d’immeubles situ\u00e9s en France.\u201d It added that the president of the Paris administrative court of appeal had not erred in law by holding them liable \u201csans qu’ait d’incidence le fait ces loyers relevaient, pour l’application de l’imp\u00f4t sur le revenu et en application des dispositions de l’article 35 du m\u00eame code, de la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux et non de celle des revenus fonciers\u201d. Furnished or unfurnished, the 7.5 per cent levy attaches to the French rent of a non-resident. A notice that still charges the full 17.2 per cent (the unfurnished default stated on the same official page) or 18.6 per cent (the furnished default stated on that page for income from 2025) against a British resident who ticked 8SH is therefore a computation dispute: CSG and CRDS should have been stripped, the 7.5 per cent should remain. A notice that has stripped CSG and CRDS and left 7.5 per cent is applying article 235 ter as written. That second notice is much harder to attack.<\/p>\n

Do not confuse these levies with the taxe fonci\u00e8re<\/em> on the building, or with IFI (the real-estate wealth tax) if the net French property exceeds the statutory threshold. Those are different taxes, with different notices and different claims. The firm\u2019s notes on the property-tax bill<\/a> and on IFI<\/a> deal with them. A British owner can receive all three in the same autumn. Each has its own legal basis. Mixing them in one letter to the tax office is how a good 8SH argument is lost inside a valuation argument.<\/p>\n

B. How do you declare, claim the UK credit, and challenge a 20 per cent, 30 per cent or 17.2 per cent bill?<\/h3>\n

Declaration is annual. Article 12 already quoted taxes the income of the year. The non-resident pages of impots.gouv.fr, updated on 26 February 2026, say that French-source income must still be entered on the yearly income-tax return even if a withholding has already been taken on a salary or a French pension, that online filing is the rule, and that the form to use is form 2042, with the complementary forms that the category requires. Unfurnished rent goes through the property-income boxes and, on the actual basis, the 2044 computation. Furnished rent goes through 2042-C-PRO. The same pages tell you to tick 8SH or 8SI if you claim the CSG\/CRDS exemption. They also recall that every owner must, before 1 July each year, state for each premises whether it is a main home or a second home and, if the owner does not occupy it, the identity of the occupiers and the nature and period of occupation, through the \u201cG\u00e9rer Mes Biens Immobiliers\u201d service, unless nothing has changed since the last declaration. A British landlord who has never opened a French online tax account will not see that service. Opening the account, or filing on paper where the administration still allows it, is a precondition of the 8SH boxes, not an optional extra.<\/p>\n

Late filing is not free. Article 1728, 1<\/a> applies, on the duties charged to the taxpayer or resulting from a late return, a surcharge of \u201ca. 10 % en l’absence de mise en demeure ou en cas de d\u00e9p\u00f4t de la d\u00e9claration ou de l’acte dans les trente jours suivant la r\u00e9ception d’une mise en demeure d’avoir \u00e0 le produire dans ce d\u00e9lai ; b. 40 % lorsque la d\u00e9claration ou l’acte n’a pas \u00e9t\u00e9 d\u00e9pos\u00e9 dans les trente jours suivant la r\u00e9ception d’une mise en demeure d’avoir \u00e0 le produire dans ce d\u00e9lai ; c. 80 % en cas de d\u00e9couverte d’une activit\u00e9 occulte\u201d. A forgotten French let is usually a 10 per cent file if you file before or promptly after a formal notice, and a 40 per cent file if you ignore the notice. It is an 80 per cent file only if the administration can characterise an occult activity. Do not concede that word. Do not ignore the notice either. Article L. 136-6, III, also applies the 10 per cent surcharge of article 1730 to unpaid CSG that is not settled within forty-five days of collection, and it waives collection of that contribution when the amount per roll item, before certain prepayments, is under \u20ac61.<\/p>\n

The United Kingdom side is a credit, not a silence. GOV.UK\u2019s guide \u201cTax on foreign income\u201d, in the version scraped for this run, states that foreign income includes \u201crental income on overseas property\u201d, that a UK resident will \u201cnormally pay tax on your foreign income\u201d, and that some taxpayers may be eligible for Foreign Income and Gains relief. It also states that you usually report foreign income on a Self Assessment return. The 2008 convention, article 24, paragraph 1, a, is the legal credit against that UK tax: \u201cl’imp\u00f4t fran\u00e7ais exigible, en vertu de la l\u00e9gislation fran\u00e7aise et conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, directement ou par voie de retenue, sur les revenus, b\u00e9n\u00e9fices ou gains imposables de source fran\u00e7aise [\u2026] est consid\u00e9r\u00e9 comme un cr\u00e9dit d\u00e9ductible de tout imp\u00f4t du Royaume-Uni calcul\u00e9 sur les m\u00eames b\u00e9n\u00e9fices, revenus ou gains imposables que ceux sur lesquels l’imp\u00f4t fran\u00e7ais est calcul\u00e9.\u201d Paragraph 2, a, treats income of a UK resident that is taxable in France under the convention as having its source in France. French income tax paid on the French let is therefore, in principle, creditable against the UK tax on the same profits. Whether a particular social levy is creditable is a UK computational question under HMRC\u2019s rules and article 24; it is not answered by ticking 8SH. Keep the French notice, the payment proof and the treaty article with the Self Assessment papers. Double tax is attacked with a credit, not by omitting the rent in one of the two countries.<\/p>\n

The French claim against the notice has a hard stop. Article R.* 196-1 of the tax-procedure book<\/a>, in force, provides: \u201cPour \u00eatre recevables, les r\u00e9clamations relatives aux imp\u00f4ts autres que les imp\u00f4ts directs locaux et les taxes annexes \u00e0 ces imp\u00f4ts, doivent \u00eatre pr\u00e9sent\u00e9es \u00e0 l’administration au plus tard le 31 d\u00e9cembre de la deuxi\u00e8me ann\u00e9e suivant celle, selon le cas : a) De la mise en recouvrement du r\u00f4le ou de la notification d’un avis de mise en recouvrement ; b) Du versement de l’imp\u00f4t contest\u00e9 lorsque cet imp\u00f4t n’a pas donn\u00e9 lieu \u00e0 l’\u00e9tablissement d’un r\u00f4le ou \u00e0 la notification d’un avis de mise en recouvrement ; c) De la r\u00e9alisation de l’\u00e9v\u00e9nement qui motive la r\u00e9clamation.\u201d Income tax and the solidarity levy on rent are not local direct taxes. The claim must reach the administration by 31 December of the second year after the roll, the collection notice, or the payment if there was no roll. A decision of a court is not, under the last sentence of that article, an \u201c\u00e9v\u00e9nement\u201d of the kind in c). Waiting for a friend\u2019s case to finish is how the deadline dies. The claim itself must ask for the correction of an error in the assessment or the benefit of a statutory right: the 8SH exemption, the average rate under article 197 A, the 30 per cent micro-foncier abatement, the correct 50-0 ceiling, the article 31 charges actually borne, or the striking out of a 40 per cent surcharge where no proper notice was served.<\/p>\n

What a claim is not. It is not a letter that says \u201cI live in England so France cannot tax me\u201d: article 6 of the treaty and article 164 B say the opposite. It is not a letter that treats a furnished holiday let as revenu foncier<\/em> because \u201cit is still a house\u201d: article 35, I, 5\u00b0 bis says the opposite. It is not a letter that demands a full CSG\/CRDS and solidarity wipe-out because of Brexit: article 235 ter, II, keeps the 7.5 per cent even when I ter applies, and n\u00b0 503496 has already closed the furnished-let escape. It is not a letter about the 90\/180-day Schengen clock, which is an immigration file, already covered in the firm\u2019s second-home overstay note<\/a>. And it is not a letter about the capital-gains withholding of article 244 bis A, which is a sale file, already covered in the capital-gains note<\/a>. A British resident in France who receives UK rental income is the opposite fact pattern, already covered in the UK-rental note<\/a>. The winning claim quotes the head of article 197 A or L. 136-6 that actually applies, attaches the UK affiliation evidence for 8SH, attaches the worldwide computation for the average rate, and is in the building before 31 December of year N+2.<\/p>\n

If the administration rejects the claim, the next step is the administrative court, not a second informal email. The judgments cited above \u2014 Lyon 20LY00320 on charges and micro-foncier, Paris 24PA01311 on articles 13, 14, 28 and 31, the Conseil d\u2019\u00c9tat n\u00b0 462502 on the 2012 start of I bis, and the Conseil d\u2019\u00c9tat n\u00b0 503496 on article 235 ter and furnished seasonal rents \u2014 are the grid against which a French lawyer reads your notice. A British owner who also has a Paris or \u00cele-de-France flat must still file with the non-resident services of the tax authority; the location of the bricks does not move the income-tax claim to the local centre des finances publiques<\/em> as if you were a French resident. What the location of the bricks does change is planning and registration of short-term lets, which is not this tax computation. Keep the two files apart.<\/p>\n

Conclusion<\/h2>\n

A British owner who lives in the United Kingdom and lets a house in France is not outside the French income tax. Article 4 A<\/a> taxes the non-resident on French-source income. Article 164 B, I, a<\/a> makes rent from a building in France French-source, and the Conseil d\u2019\u00c9tat has said that this is so \u201cquelle que soit la cat\u00e9gorie d’imposition dont ils rel\u00e8vent\u201d. Article 6 of the 2008 convention allows France to tax that rent. Unfurnished letting is revenu foncier<\/em> under articles 14, 28 and 31, with a 30 per cent micro-foncier abatement under article 32 below \u20ac15,000 of gross rent. Furnished letting of a dwelling is a commercial profit under article 35, I, 5\u00b0 bis, with the rewritten article 50-0 ceilings for tourist furnished accommodation from 2025 income. Non-resident income tax cannot, under article 197 A, fall below 20 per cent then 30 per cent of net taxable income, unless you prove a lower average rate on worldwide income. CSG on that rent is charged to non-residents by L. 136-6 I bis from 1 August 2012. The administration currently still grants British residents the CSG\/CRDS exemption through boxes 8SH and 8SI. The solidarity levy of 7.5 per cent in article 235 ter remains, because paragraph II of that article switches I ter off, as n\u00b0 503496 confirmed for a furnished seasonal villa. The United Kingdom then credits French tax on the same profits under article 24 of the convention, if the Self Assessment is actually made. A claim under article R.* 196-1 must arrive by 31 December of the second year after the roll or the payment. Brexit changed the immigration status of the British landlord. It did not repeal those articles, and it did not repeal the 2008 convention. The file that wins is the file that quotes the schedule that matches the furniture, the floor rate or average rate that matches the worldwide income, and the 8SH box that matches the United Kingdom sickness affiliation.<\/p>\n

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

If you have just received a French income-tax notice on a holiday let or a long let in France, have been charged 17.2 per cent or 18.6 per cent social levies though you live in the United Kingdom, face the 20 per cent or 30 per cent floor without an average-rate computation, or need to file a claim before the R.* 196-1 deadline, our firm offers a telephone consultation within 48 hours with a lawyer of the firm. Call +33 6 46 60 58 22<\/a> or write via our contact page<\/a>. The firm advises clients in Paris and \u00cele-de-France as well as British owners of French property throughout France.<\/p>\n","protected":false},"excerpt":{"rendered":"

A British owner who still lives in the UK and lets a house in France is taxed on that rent under articles 4 A, 164 B and 197 A, with a 7.5 per cent solidarity levy. 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