{"id":2125982,"date":"2026-09-20T15:59:53","date_gmt":"2026-09-20T13:59:53","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/20\/british-second-home-france-taxe-habitation-bill-surtax-challenge-brexit\/"},"modified":"2026-09-20T15:59:53","modified_gmt":"2026-09-20T13:59:53","slug":"british-second-home-france-taxe-habitation-bill-surtax-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/20\/british-second-home-france-taxe-habitation-bill-surtax-challenge-brexit\/","title":{"rendered":"British Second-Home Owner in France After Brexit: Your November Taxe d’Habitation Bill, the 60% Surtax and How to Challenge It From the UK"},"content":{"rendered":"

Every November, HM Revenue & Customs sends nothing. The French tax office does. If you own a holiday flat in Nice, a stone cottage in the Dordogne or a new-build near Montpellier while living most of the year in Britain, an avis de taxe d’habitation<\/em> (the dwelling-tax bill) lands in your espace particulier<\/em> (personal account on impots.gouv.fr, the French tax website) in the last quarter of the year. Since 2023 the main home has paid nothing: the taxe d’habitation sur la r\u00e9sidence principale<\/em> is gone for every taxpayer. The taxe d’habitation sur les r\u00e9sidences secondaires<\/em>, universally shortened to THRS, survives \u2014 and in the communes where housing is tightest, the municipal council can load it with a surcharge of up to 60 per cent. For a British owner that surcharge can double the shock of a bill that arrives at a Kent or Yorkshire address, sometimes months after the house was sold, sometimes in the name of a former owner, sometimes on a g\u00eete that spent the whole summer let to paying guests. Brexit changed nothing about this tax: the connecting factor is the building, not your passport.<\/p>\n

This guide is written for the British second-home owner who has just opened that November bill and wants three practical answers: why French law treats you as the taxpayer even though you live in the United Kingdom, how the figure on the page is built (including the 60 per cent surcharge and the declaration that feeds it), and how to challenge a wrong name, a wrong valuation or a missed exemption from across the Channel without losing the payment deadline. The yearly tax on the building itself, the taxe fonci\u00e8re<\/em>, is covered in our companion guide for British owners facing the taxe fonci\u00e8re bill<\/a>; wealth tax, rental income and capital gains belong to their own articles. What follows is the occupation tax: who pays it, how it is computed, the paperwork that decides it, and the administrative claim that must come before any judge will listen. The official starting map is the English-language page of Service-Public on the taxe d’habitation sur les r\u00e9sidences secondaires<\/a>; the binding text sits in the code g\u00e9n\u00e9ral des imp\u00f4ts<\/em> (CGI, the French tax code) and in two recent rulings of the Conseil d’\u00c9tat<\/em> (the French supreme administrative court) that every owner who lets a furnished property should read.<\/p>\n

I. Your November taxe d’habitation bill on a French second home: who pays it and how the figure is built<\/h2>\n

A. Who pays taxe d’habitation on a second home when you live in the UK?<\/h3>\n

The short answer is that the tax follows the walls, not the owner. Article 1407 of the CGI, in the version in force on 20 September 2026, provides: “I. – La taxe d’habitation sur les r\u00e9sidences secondaires est due pour tous les locaux meubl\u00e9s conform\u00e9ment \u00e0 leur destination d’habitation autre qu’\u00e0 titre principal, y compris lorsqu’ils sont imposables \u00e0 la cotisation fonci\u00e8re des entreprises. Toutefois, les locaux mentionn\u00e9s au premier alin\u00e9a ne sont pas soumis \u00e0 cette taxe lorsqu’ils font l’objet d’un usage exclusivement professionnel.” In plain English: the tax is due on every furnished premises used as a dwelling other than as a main home, even where the premises also pay business rates, unless the use is exclusively professional. A furnished flat or house in France that is not your main residence is therefore inside the charge by definition. Living in London, Manchester or Edinburgh does not take it outside. Being non-resident for French income tax does not take it outside either: residence of the person and situation of the building are two different connecting factors, and THRS uses the second. The current wording is on L\u00e9gifrance, article 1407 CGI<\/a>.<\/p>\n

Three carve-outs in the same article matter to British owners at the margins. Premises used exclusively for professional purposes escape the tax. Temporary accommodation for people in difficulty, run by public bodies or approved private organisations, is excluded. So is pupil and student housing run on social terms, and since recent reforms, classified tourist accommodation can be exempted by local deliberation in rural revitalisation zones \u2014 a point developed in Part II. Everything else that is furnished and habitable, including the garage or parking space that forms its immediate outbuilding, stays in. An empty shell with no furniture is a different tax story (the vacancy taxes), not THRS; a furnished house you visit four times a year is the textbook case of THRS.<\/p>\n

The person whose name must appear on the bill is the redevable<\/em> (the person legally liable). Article 1408 of the CGI states: “I. \u2013 La taxe est \u00e9tablie au nom des personnes qui ont, \u00e0 quelque titre que ce soit, la disposition ou la jouissance des locaux imposables.” The tax is assessed in the name of whoever has, on any legal basis, the disposal or the enjoyment of the taxable premises. The text is at L\u00e9gifrance, article 1408 CGI<\/a>. Disposition<\/em> here means the practical power to use the place \u2014 keeping the keys, being able to walk in, deciding who sleeps there. Jouissance<\/em> means the legal or factual enjoyment of it. The owner who keeps a second home for family holidays plainly has both. The year-round tenant of that second home, by contrast, is the liable person instead of the owner: Service-Public confirms that where you rent a second home all year round, the THRS notice is issued in your name. British tenants on a twelve-month bail d’habitation<\/em> (residential lease) should therefore expect the bill, and British landlords should not pay it on their behalf without checking whose name the law designates.<\/p>\n

The decisive date is 1 January. Article 1415 of the CGI reads: “La 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.” All three local taxes \u2014 both taxes fonci\u00e8res<\/em> and THRS \u2014 are charged for the whole year by reference to the facts as they stand on 1 January of the year of taxation. The article is at L\u00e9gifrance, article 1415 CGI<\/a>. Sell in March and the buyer does not relieve you of that year’s THRS; buy in February and you owe nothing for that year, because on 1 January the seller still had disposal. Move into the French house as your main home in February and the year’s bill still treats it as a second home. Every challenge that turns on “but I sold”, “but I moved in” or “but the tenant arrived in April” lives or dies on this single sentence. Keep it pinned above your desk.<\/p>\n

One British reflex needs correcting at once. THRS is not council tax, and paying council tax in the United Kingdom does not reduce it. It is a French local tax with no mechanism for offsetting British domestic rates, and the GOV.UK Living in France guide for British nationals<\/a> treats French tax as a local matter on which you must inform yourself with the French authorities. Nor does the France\u2013United Kingdom double tax convention operate here the way it does for pensions or dividends: THRS is an occupation charge outside the treaty-credit machinery, so there is no British credit to claim against it. Budget for the gross figure.<\/p>\n

B. How the bill is calculated and why the 60 per cent surcharge appears<\/h3>\n

The arithmetic starts with the valeur locative cadastrale<\/em> (the cadastral rental value: the notional annual rent the land registry attributes to the dwelling and its outbuildings). Each year that value is revalued nationally, broadly in line with consumer prices, and the commune’s voted rate is applied to it. The result is the base THRS. Two British owners with identical houses in different communes therefore pay different amounts, and the same house costs more each year as the revaluation compounds. Service-Public is candid that no taxpayer can recompute the figure alone, because the inputs depend on the property’s assessed characteristics; the tax centre for the place where the property sits will provide an estimate on request. What you can verify on the notice itself is the description of the premises, the rate applied, and whether a surcharge line has been added \u2014 and that surcharge line is where most November shocks come from.<\/p>\n

The surcharge is the majoration<\/em> (the uplift of up to 60 per cent that certain communes may vote). Article 1407 ter I of the CGI provides: “Dans les communes mentionn\u00e9es au B du I de l’article 1406 bis, le conseil municipal peut, par une d\u00e9lib\u00e9ration prise dans les conditions pr\u00e9vues \u00e0 l’article 1639 A bis, majorer d’un pourcentage compris entre 5 % et 60 % la part lui revenant de la cotisation de taxe d’habitation sur les r\u00e9sidences secondaires due au titre des logements meubl\u00e9s.” In communes covered by the vacant-housing tax map, the municipal council may, by a formal deliberation, increase its share of the THRS on furnished dwellings by anything from 5 to 60 per cent. The full article is at L\u00e9gifrance, article 1407 ter CGI<\/a>. The surcharge is a local political choice, not an automatic national rate: Paris, Nice, Bordeaux, Biarritz and hundreds of coastal and mountain communes have voted it, many at the full 60 per cent, while the village next door may charge none. The finance ministry’s explainer confirms the mechanism in plain terms: the uplift applies only in communes where the taxe annuelle sur les logements vacants<\/em> (TLV, the annual tax on vacant dwellings) applies, it ranges from 5 to 60 per cent, and a simulator on Service-Public lets you check whether your commune is inside the zone. Before assuming the bill is wrong, check the commune’s deliberation: a 60 per cent line on a Nice or Paris flat is usually lawful local policy, not a clerical error.<\/p>\n

The same article builds in three escape routes from the surcharge, and British owners should test each of them before paying. Article 1407 ter II states: “Sur r\u00e9clamation pr\u00e9sent\u00e9e dans le d\u00e9lai pr\u00e9vu \u00e0 l’article R. * 196-2 du livre des proc\u00e9dures fiscales et dans les formes pr\u00e9vues par ce m\u00eame livre, b\u00e9n\u00e9ficient d’un d\u00e9gr\u00e8vement de la majoration : 1\u00b0 Pour le logement situ\u00e9 \u00e0 proximit\u00e9 du lieu o\u00f9 elles exercent leur activit\u00e9 professionnelle, les personnes contraintes de r\u00e9sider dans un lieu distinct de celui de leur habitation principale ; 2\u00b0 Pour le logement qui constituait leur r\u00e9sidence principale avant qu’elles soient h\u00e9berg\u00e9es durablement dans un \u00e9tablissement ou service mentionn\u00e9 au premier alin\u00e9a du I de l’article 1414 B du pr\u00e9sent code, les personnes qui b\u00e9n\u00e9ficient des dispositions du m\u00eame article ; 3\u00b0 Les personnes autres que celles mentionn\u00e9es aux 1\u00b0 et 2\u00b0 qui, pour une cause \u00e9trang\u00e8re \u00e0 leur volont\u00e9, ne peuvent affecter le logement \u00e0 un usage d’habitation principale. Les d\u00e9gr\u00e8vements r\u00e9sultant de l’application des 1\u00b0 \u00e0 3\u00b0 sont \u00e0 la charge de la commune ; ils s’imputent sur les attributions mentionn\u00e9es \u00e0 l’article L. 2332-2 du code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales.” The full paragraph II is at L\u00e9gifrance, article 1407 ter CGI<\/a>. On a claim filed in time, three groups obtain relief from the surcharge: people forced by their work to live away from the family home; people whose former main home is kept while they are durably housed in a care institution; and anyone who, for a reason beyond their control, cannot turn the dwelling into a main home \u2014 the classic example being premises so dilapidated that decent permanent occupation requires works. The first route can help the British executive posted to Paris whose family home stays in Kent, or the consultant kept in Lyon by a client contract: the French flat near the workplace, held only because the job demands it, is the textbook case, though you must prove the professional constraint with employment documents. The third route covers the uninhabitable ruin, the flat blocked by a genuine legal obstacle, or the dwelling caught in a planning prohibition \u2014 never mere personal convenience, and never a house you simply prefer to keep as a holiday base. Each route requires a r\u00e9clamation<\/em> (a formal administrative claim) within the statutory deadline, examined in Part II: the relief is never automatic.<\/p>\n

Two timing facts complete the picture. First, the bill arrives in the last quarter: for 2025 the notices went online from early November for non-monthly payers and the payment deadline fell in mid-December, with direct-debit collection at the end of the month \u2014 the finance ministry publishes the exact window each autumn, so read the dates printed on your own avis rather than relying on last year’s calendar. One notice is issued per commune, so an owner with houses in two communes receives two bills. Second, the surcharge follows the same 1 January snapshot as the base tax: it is the commune where the dwelling sits on 1 January, and its deliberation in force for that year, that decide whether the uplift applies. A commune that votes the 60 per cent in October for the following year catches every British-owned second home on its territory from the next 1 January, whether the owner in Kent has heard of the vote or not. Local press rarely reaches Yorkshire; the deliberation is published on the commune’s website and in the prefecture’s digest, and ignorance of it has never been a ground of challenge.<\/p>\n

II. Wrong name, sold house, empty flat or holiday g\u00eete: exemptions, the occupation declaration and how to challenge from the UK<\/h2>\n

A. Sold, let or empty on 1 January: the declaration d’occupation and the errors that fill British postbags<\/h3>\n

Most wrong bills are not wrong law but wrong facts, and the facts come from a declaration most British owners have never heard of. Since the removal of THRS on main homes, every owner must file a d\u00e9claration d’occupation<\/em> (a declaration of who occupies each property) with the tax office, through the G\u00e9rer mes biens immobiliers<\/em> (GMBI, “Manage my properties”) section of the personal account on impots.gouv.fr, before 1 July whenever a property is new, undeclared or its occupation has changed. You state for each dwelling whether it is your main residence, a second home, vacant, or occupied by a third party \u2014 and for a third party you give surname, first name, date and place of birth. Miss the declaration, or describe the occupation inaccurately, and Service-Public warns of a fine of 150 euros per premises. The deeper penalty is practical: the tax office assesses on the file as it stands, so a house sold in February but still showing you as occupant, or a flat let year-round but still coded as your second home, generates a bill in your name that a computer considers correct. British owners who bought through a notaire and then never opened an impots.gouv.fr account are the likeliest victims: the notaire registers the purchase for land purposes, but the occupation coding is the owner’s job, every year, in French, online.<\/p>\n

The general declaration duty has an old statutory root worth knowing. Article 1406 I of the CGI provides: “Les constructions nouvelles, ainsi que les changements de consistance ou d’affectation des propri\u00e9t\u00e9s b\u00e2ties et non b\u00e2ties, sont port\u00e9s par les propri\u00e9taires \u00e0 la connaissance de l’administration, dans les quatre-vingt-dix jours de leur r\u00e9alisation d\u00e9finitive et selon les modalit\u00e9s fix\u00e9es par d\u00e9cret.” New buildings and changes in the size or use of property must be notified to the administration within ninety days of completion. The article is at L\u00e9gifrance, article 1406 CGI<\/a>. An extension, a barn converted into a g\u00eete, a garage turned into a studio: each changes the assessed base, and each must be declared. The owner who extends in silence and later complains about the valuation starts the dispute on the back foot.<\/p>\n

Four recurring British scenarios follow, each governed by the 1 January rule. First, the sold house. If completion (acte authentique<\/em>, the notarial deed of sale) was signed before 1 January, you were not the person with disposal on the snapshot date and the bill should go to the buyer; produce the deed and the land-registry publication and claim. If completion fell after 1 January, the year’s THRS is yours even though you owned the house for a few weeks, and no apportionment with the buyer exists in tax law \u2014 any sharing is a private matter for the sale contract’s prorata<\/em> clause, which the tax office will not enforce. Second, the year-round let. A flat occupied all year by a tenant on 1 January is assessed on the tenant, not on you, provided the GMBI file identifies the tenant correctly. The furnished holiday let is the opposite case, and it is settled by the highest administrative court. In Conseil d’\u00c9tat, 8th chamber, 23 December 2024, no. 492174<\/em>, owners of three g\u00eetes classified as tourist furnished accommodation, marketed for short stays through online platforms, were assessed to THRS on two of them and obtained discharge from the administrative tribunal \u2014 only for the minister’s appeal to succeed. The court restated the principle: “Il r\u00e9sulte de ces dispositions qu’est en principe redevable de la taxe d’habitation le locataire d’un local imposable au 1er janvier de l’ann\u00e9e d’imposition. Toutefois, par d\u00e9rogation \u00e0 ce principe, lorsqu’un logement meubl\u00e9 fait l’objet de locations saisonni\u00e8res ou de courte dur\u00e9e, le propri\u00e9taire du bien est redevable de la taxe d’habitation d\u00e8s lors qu’au 1er janvier de l’ann\u00e9e de l’imposition, il peut \u00eatre regard\u00e9 comme entendant en conserver la disposition ou la jouissance une partie de l’ann\u00e9e.” The tenant is normally liable on 1 January; but where a furnished dwelling is let seasonally or for short periods, the owner is liable if, on 1 January, he can be regarded as intending to keep disposal or enjoyment for part of the year. The tribunal had reasoned that heavy letting volumes proved the owners kept nothing for themselves; the court held that reasoning was an error of law: “En statuant ainsi, alors que de telles circonstances, caract\u00e9ris\u00e9es notamment par la latitude dont disposent les propri\u00e9taires d’accepter ou de refuser \u00e0 leur gr\u00e9 au cours des diff\u00e9rentes parties de l’ann\u00e9e les propositions de courts s\u00e9jours qui leur sont faites en r\u00e9ponse \u00e0 leurs annonces, sont \u00e0 l’inverse de nature \u00e0 \u00e9tablir, ainsi qu’il est dit au point 2, qu’ils ont entendu d\u00e8s le d\u00e9but de l’ann\u00e9e conserver la disposition ou la jouissance de leurs biens, le tribunal administratif de Rennes a commis une erreur de droit.” \u2014 the very freedom to accept or refuse short-stay bookings through the year proves, on the contrary, that the owners intended from the start of the year to keep disposal of the property. The decision is published at Conseil d’\u00c9tat, 23 December 2024, no. 492174<\/a>. A second ruling the previous year points the same way: in Conseil d’\u00c9tat, 8th\u20133rd chambers combined, 15 June 2023, no. 468195<\/em>, concerning a furnished flat at Juan-les-Pins let short-term through several websites, the court approved the lower judge for holding that short-term letting on terms the owners were free to accept or refuse allowed them to be regarded as intending, on 1 January, to keep disposal or enjoyment \u2014 “Cette circonstance permettant de regarder les int\u00e9ress\u00e9s comme entendant, au 1er janvier de l’ann\u00e9e consid\u00e9r\u00e9e, conserver la disposition ou la jouissance de leur logement au cours de cette ann\u00e9e, le tribunal, qui a port\u00e9 sur les faits de l’esp\u00e8ce une appr\u00e9ciation souveraine exempte de d\u00e9naturation, n’a, en statuant ainsi, pas commis d’erreur de droit.” The decision is at Conseil d’\u00c9tat, 15 June 2023, no. 468195<\/a>. The lesson for British g\u00eete owners is blunt: letting all summer through Airbnb or a local agency does not move the THRS bill onto the guests. Unless the premises are set up and reserved exclusively for letting, with no retained power to occupy or to pick and choose bookings, the owner pays. Claiming otherwise after these two rulings is throwing good money at a lost argument; the winnable fights are elsewhere.<\/p>\n

Third, the genuinely empty flat. Vacancy alone does not cancel THRS the way it can, under conditions, soften other charges: a furnished flat you simply leave empty remains a second home in the tax sense. The vacancy taxes (TLV and its little sister THLV) are separate regimes on unfurnished unoccupied dwellings and must not be confused with THRS, though they share the same tense-zone map. If your furnished flat is uninhabitable for reasons beyond your control \u2014 structural works required before anyone can decently live there, a legal prohibition on occupation \u2014 that fact feeds the third surcharge-relief route of article 1407 ter, not an automatic exemption from the base tax, and it must be evidenced with work quotes, expert reports or administrative orders. Fourth, the name on the bill. Assessment follows the land-file and the GMBI coding: a purchase registered late, a divorce settlement not yet published, a deceased owner’s succession not yet sorted with the notaire, or a tenant wrongly coded as occupant all produce a notice in the wrong name. The cure is evidence of who truly had disposal on 1 January \u2014 deed, lease, death certificate and notarial attestation \u2014 attached to the claim described below, not an angry telephone call to the centre des finances publiques<\/em> (the local public-finance centre) in August when nothing can still be changed for that year.<\/p>\n

Two genuine exemptions deserve a check before any claim is drafted. Persons who leave their main home for durable care in a specialised establishment are exempt on the old home from the following year: article 1414 B I of the CGI opens with “Les personnes qui conservent la jouissance de l’habitation qui constituait leur r\u00e9sidence principale avant d’\u00eatre h\u00e9berg\u00e9es durablement dans un \u00e9tablissement ou un service mentionn\u00e9 au 6\u00b0 du I de l’article L. 312-1 du code de l’action sociale et des familles” \u2014 those who keep enjoyment of the dwelling that was their main home before durable admission to a listed care institution benefit from exemption on that dwelling. The article is at L\u00e9gifrance, article 1414 B CGI<\/a>. The British retiree who moves from the Dordogne farmhouse into an Ehpad<\/em> (a residential care home for dependent elderly persons) keeps the exemption on the farmhouse; a second property beyond the old main home stays taxable. Diplomats are exempt on the official residence on terms of reciprocity. And in rural revitalisation zones, communes may exempt classified tourist accommodation and guest rooms by deliberation, provided the owner files form 1205-GD with the tax centre before 1 March of the year concerned \u2014 a deadline British g\u00eete owners discover too late, in February, with painful regularity. None of these helps the standard case of a healthy owner with a habitable holiday home. That honesty matters: most British second homes simply owe the tax, and the paying fight is about the surcharge, the occupier coding and the arithmetic, not about escaping the charge altogether.<\/p>\n

B. How to challenge the bill from the UK: r\u00e9clamation, deadlines and the administrative court<\/h3>\n

French tax litigation is a two-storey building and the ground floor is compulsory. Article R*190-1 of the livre des proc\u00e9dures fiscales<\/em> (LPF, the tax procedure code) provides: “Le contribuable qui d\u00e9sire contester tout ou partie d’un imp\u00f4t qui le concerne doit d’abord adresser une r\u00e9clamation au service territorial, selon le cas, de la direction g\u00e9n\u00e9rale des finances publiques ou de la direction g\u00e9n\u00e9rale des douanes et droits indirects dont d\u00e9pend le lieu de l’imposition.” A taxpayer who wishes to challenge all or part of a tax must first send a claim to the territorial department \u2014 for THRS, the tax office for the place where the property sits. The article is at L\u00e9gifrance, article R*190-1 LPF<\/a>. No administrative court will hear you before that claim has been filed and answered or left unanswered: skip the r\u00e9clamation pr\u00e9alable<\/em> (the prior administrative claim) and the later court application is inadmissible. From the United Kingdom the claim is filed online through the secure messaging of the personal account on impots.gouv.fr, in the section for the property’s tax centre, or by recorded post to that centre. Service-Public’s page on challenging a tax assessment<\/a> describes the same route. Write in French \u2014 a short, dated, signed letter beats a long English email \u2014 identify the tax, the year, the reference on the notice, and state precisely what you ask: discharge of the whole assessment, reduction of the surcharge, or correction of the occupier’s name.<\/p>\n

The deadline is the one most British owners miss. Article R*196-2 of the LPF states: “Pour \u00eatre recevables, les r\u00e9clamations relatives aux imp\u00f4ts directs locaux et aux taxes annexes doivent \u00eatre pr\u00e9sent\u00e9es \u00e0 l’administration des imp\u00f4ts au plus tard le 31 d\u00e9cembre de l’ann\u00e9e suivant celle, selon le cas : a) De la mise en recouvrement du r\u00f4le, de la notification d’un avis de mise en recouvrement ou de l’\u00e9mission d’un titre de perception ; b) De la r\u00e9alisation de l’\u00e9v\u00e9nement qui motive la r\u00e9clamation ; ne constitue pas un tel \u00e9v\u00e9nement une d\u00e9cision juridictionnelle ou un avis mentionn\u00e9 aux troisi\u00e8me et cinqui\u00e8me alin\u00e9as de l’article L. 190 ; c) (Abrog\u00e9) ; d) (Abrog\u00e9) ; e) 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, \u00e0 la notification d’un avis de mise en recouvrement ou \u00e0 l’\u00e9mission d’un titre de perception.” Claims about local direct taxes must reach the administration by 31 December of the year following the year the assessment was issued. The article is at L\u00e9gifrance, article R*196-2 LPF<\/a>. For a THRS notice issued in November 2026, the claim must therefore be filed by 31 December 2027. That sounds generous until you realise the payment deadline sits in December 2026: the claim does not suspend collection, and the surcharge for late payment (10 per cent) accrues while you argue unless you obtain a stay. The working method is to pay first, claim in parallel, and keep the proof of payment with the file. Owners who discover the bill in a pile of forwarded post in February still have months; owners who wait for “next time I am over” in May are gambling with evidence, not with time \u2014 but time runs out all the same on 31 December.<\/p>\n

Build the file as a French tax inspector expects to read it, not as a British complaint. State the legal basis in one line each: article 1415 for a post-1-January sale or change of use; article 1408 with the lease for a year-round tenant; the GMBI correction receipt for a coding error; article 1407 ter II with employment or works evidence for surcharge relief; article 1414 B with the care-home admission certificate for the exemption. Attach copies, never originals: notarial deed of sale with its publication stamp, full lease running over 1 January, tenant’s own THRS notice if one was issued, the diagnostic<\/em> or builder’s report proving uninhabitability, the employer’s posting letter proving the professional constraint, the commune’s deliberation if you dispute that the surcharge was even voted. Ask explicitly for the outcome the text allows \u2014 d\u00e9charge<\/em> (full discharge), r\u00e9duction<\/em> or d\u00e9gr\u00e8vement<\/em> (reduction or relief), plus statutory late-payment interest on any refund. Keep the online submission receipt or the postal tracking slip: the date of filing decides receivability under article R*196-2, and an unprovable claim is a lost claim.<\/p>\n

If the administration rejects the claim expressly, or lets it lie, the dispute moves upstairs to the tribunal administratif<\/em> (the first-instance administrative court) for the place where the property sits. Article R421-1 of the code de justice administrative<\/em> (CJA, the administrative justice code) provides: “La juridiction ne peut \u00eatre saisie que par voie de recours form\u00e9 contre une d\u00e9cision, et ce, dans les deux mois \u00e0 partir de la notification ou de la publication de la d\u00e9cision attaqu\u00e9e.” Proceedings open only against a decision, within two months of its notification. The article is at L\u00e9gifrance, article R421-1 CJA<\/a>. The two-month clock runs from the express rejection letter; where the office stays silent, French procedure treats prolonged silence as an implied rejection that also opens the court door, but computing that moment from abroad is delicate \u2014 take advice before filing rather than guessing. The application goes to the tribunal for the property’s location (Nice for a C\u00f4te d’Azur flat, Bordeaux for a Dordogne cottage), increasingly through the T\u00e9l\u00e9recours<\/em> online filing system, and the judge reviews the assessment’s legality on the evidence as it stood on 1 January. The two Conseil d’\u00c9tat rulings quoted above show how that review works: the court checks the legal test first, then reviews the facts without mercy for approximations. An owner who argues that a g\u00eete let all summer cannot be a second home now loses on the law; an owner who proves with the deed that completion predated 1 January wins on the facts. Choose the ground the text supports.<\/p>\n

A final word on paying from Britain, because the mechanics defeat more owners than the law does. The notice can be paid by monthly or end-of-year direct debit from a SEPA-reachable account \u2014 most British high-street accounts qualify \u2014 or by online card payment in the personal account, or by transfer using the references printed on the avis. Set up the direct debit (pr\u00e9l\u00e8vement<\/em>) once and the December scramble disappears; change the bank details in the online account when you switch banks, because a failed debit triggers the 10 per cent surcharge plus reminder costs even though the money sat ready in London. Keep the French property’s tax number (num\u00e9ro fiscal<\/em>) and the property reference (num\u00e9ro d’invariant<\/em> or r\u00e9f\u00e9rences du local<\/em>) with your deeds: every later claim, correction or phone call starts with those two numbers, and owners who cannot quote them wait longest.<\/p>\n

Conclusion<\/h2>\n

The November THRS bill is not a Brexit penalty and not a mistake in most cases: it is the ordinary consequence of owning a furnished dwelling in France that is not your main home, assessed for the whole year on the situation as it stands on 1 January. The base charge follows articles 1407, 1408 and 1415; the surcharge of up to 60 per cent follows the commune’s deliberation under article 1407 ter; the two Conseil d’\u00c9tat rulings of 2023 and 2024 close the door on the short-let defence for g\u00eete owners who keep the power to choose their bookings. The openings that remain are concrete and winnable: a sale completed before 1 January, a year-round tenant wrongly uncoded, a GMBI declaration never corrected, a professional posting that forces a second address, a dwelling genuinely unfit for permanent living, a care-home admission, or a surcharge voted without a valid deliberation. Each of them is won with documents, not with indignation \u2014 deed, lease, declaration receipt, employer’s letter, works report \u2014 filed first as a r\u00e9clamation to the property’s tax centre by 31 December of the following year, and only afterwards, if needed, before the administrative court within its two-month window. Check the occupier coding in GMBI before each 1 July, read the November notice line by line, pay on time to stop penalties accumulating, and challenge in French, in writing, with the article number at the top. The system rewards the owner who proves the facts of 1 January; it has no sympathy for the one who discovers them in December.<\/p>\n

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

If you have just received a French avis de taxe d’habitation on a second home, cannot tell whether the 60 per cent surcharge was lawfully voted, are being billed after a sale or for a let property, or have been refused surcharge relief, our firm offers a telephone consultation within 48 hours with a lawyer of the firm. Call +33 6 46 60 58 22<\/a> or write via our contact page<\/a>. The firm advises clients in Paris and \u00cele-de-France as well as British owners throughout France.<\/p>\n","protected":false},"excerpt":{"rendered":"

British owner with a French holiday home? Why the November taxe d’habitation bill still bites after Brexit, how the 60% surcharge works, and how to challenge a wrong bill from the UK.<\/p>\n","protected":false},"author":251031309,"featured_media":16529,"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-2125982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nBritish Second-Home Owner in France After Brexit: Your November Taxe d'Habitation Bill, the 60% Surtax and How to Challenge It From the UK - 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\/20\/british-second-home-france-taxe-habitation-bill-surtax-challenge-brexit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"British Second-Home Owner in France After Brexit: Your November Taxe d'Habitation Bill, the 60% Surtax and How to Challenge It From the UK\" \/>\n<meta property=\"og:description\" content=\"British owner with a French holiday home? 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