You live in Britain, pay your tax to HMRC, and vote in the United Kingdom \u2014 yet the stone cottage in the Dordogne, the village house near Carcassonne or the small flat in Nice that you bought years ago as a holiday home is about to be sold, and the French taxman claims the first slice of the profit. That shock is normal: since Brexit, British owners who are fully resident in the United Kingdom remain fully taxable in France on the capital gain realised on a French second home, at French rates, under French calculation rules, with French filing duties completed on the day of the sale itself. The good news is that the system is mechanical and therefore checkable: a 19% levy on the gain, social charges with a specific British post-Brexit treatment, a possible surtax above 50,000 euros of taxable gain, yearly relief that grows with the length of ownership, and a double tax treaty that lets the French tax be credited against the British bill. The bad news is that two Brexit traps catch sellers every month: the 150,000-euro second-home exemption reserved for European Union and European Economic Area nationals no longer covers British citizens, and the appointment of a French tax representative, once a formality most Europeans could skip, is now compulsory for most British sellers. This guide explains how France taxes your sale when you are resident in Britain, how the taxable gain is worked out and reduced over time, what must be filed and paid at completion, how the United Kingdom taxes the same gain with credit for the French tax, and how to challenge an excessive French assessment within the proper deadlines and before the proper courts.<\/p>\n
The starting point is that French tax residence and British tax residence are decided by different tests, and living full-time in the United Kingdom makes you a non-resident for French tax purposes. Article 4 B of the French General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts<\/em>, the main French tax statute) provides that: The international treaty confirms that France has the first right to tax. Article 14 of the France\u2013United Kingdom double tax convention of 19 June 2008, headed capital gains, states in its first paragraph: The rate itself is straightforward. The French tax administration states, on its official page for non-residents selling French property, that Above those two layers sits a third one that surprises many sellers: the surtax on large gains. Article 1609 nonies G of the General Tax Code provides that Two exemptions that sellers often invoke do not help a British resident disposing of a second home, and confusing them with your situation is the costliest mistake in this whole area. First, the main-home exemption: Article 150 U of the Code taxes The gross gain is deliberately simple. Article 150 V of the General Tax Code states: Duration relief (abattement pour dur\u00e9e de d\u00e9tention<\/em>, a percentage reduction that grows with the years of ownership) then applies separately to the income-tax base and to the social-charges base, on different timetables that must never be mixed up. The official table is as follows: no relief for the first five years; from the 6th to the 21st year, 6% per year off the income-tax base and 1.65% per year off the social-charges base; in the 22nd year, 4% and 1.6% respectively; beyond the 22nd year, full exemption from income tax while social charges continue to benefit from 9% per year; beyond the 30th year, exemption from both. In the administration’s own worked example, a 10,000-euro gain on property held ten years attracts Three calculation errors recur in British files and each is challengeable. First, the wrong starting price: an old purchase deed expressed in francs, a part-gift within the family, or a price that included furniture (movable property, meubles meublants<\/em>) that should have been separated from the building price. Second, forgotten uplifts: actual acquisition fees above the 7.5% flat rate on expensive Paris or Riviera purchases where scale fees were high, or invoiced works abandoned because the invoices are in English from a British builder \u2014 an English invoice for work actually done on the French property is evidence like any other, provided payment is traceable. Third, duration miscounted: the holding period runs from the date of acquisition to the date of sale, and a conveyancer who starts the clock on the wrong deed date can cost a full yearly slice of 6%. When the completion statement (d\u00e9compte<\/em>) arrives, ask for the full computation schedule with each adjustment shown separately; a single bottom-line figure is not a verifiable calculation.<\/p>\n Unlike British self-assessment, the French tax on the sale is computed, declared and paid at the conveyancer’s office on completion day, through the French conveyancer known as the notaire<\/em> \u2014 a public officer who authenticates the deed and collects the tax. The tax administration instructs sellers that The second completion-day formality is the one Brexit changed most: the tax representative (repr\u00e9sentant fiscal<\/em>), an accredited person established in France who guarantees the tax and signs the return alongside the transaction. The official guidance states the principle bluntly: The British side of the same sale must not be forgotten, because the treaty gives France priority but does not give Britain nothing. GOV.UK states the domestic rule simply: Start with the document, not with the anger. Reconstruct the computation independently: sale price minus evidenced selling costs; purchase price plus acquisition fees (actual or 7.5%) plus works (invoiced or 15% flat rate after five years); duration relief applied separately to the two bases at the correct yearly percentages; surtax tested against the 50,000-euro threshold on the taxable gain; social charges tested for the British CSG\/CRDS exemption with only the solidarity levy retained. The most frequent winnable points in British files are, in order: social charges levied at the full 17.2% without the British exemption; CSG or CRDS added despite affiliation to the British system; duration relief applied at the income-tax rhythm to the social-charges base or vice versa; the surtax computed on the gross gain instead of the relieved taxable gain; a purchase price taken from the wrong deed; and works discarded for want of French-language invoices. Each of these is a question of law or of fact that the claims procedure is designed to correct, and the Paris appeal decisions cited above show judges examining levy by levy rather than accepting global figures \u2014 in one case the court annulled the first judgment ( Deadlines are unforgiving and run from payment, because the tax is collected at completion without a prior assessment notice (avis d’imposition<\/em>). The first step is the administrative claim (r\u00e9clamation contentieuse<\/em>) to the tax office: Article R*196-1 of the Tax Procedures Book (Livre des proc\u00e9dures fiscales<\/em>) requires that A final practical note on evidence from Britain: French offices sometimes query English-language documents, but a British P60, an HMRC tax calculation, a National Insurance record proving affiliation, or a completion statement from an English solicitor on a related transaction are all admissible pieces of evidence \u2014 have them translated where the sums are large, keep originals, and never send your only copy. Where the file turns on a point of European coordination law after Brexit, such as the exact boundary of the solidarity levy for British residents, reasoned argument supported by the treaty text and the published case law carries more weight than bare assertion. And where the deadline is near, file the protective claim first with the evidence available and supplement it afterwards, rather than waiting for a perfect file and missing the 31 December guillotine.<\/p>\n A British resident selling a French second home after Brexit faces a French tax charge that is certain in principle but highly variable in amount: 19% on the gain, reduced social charges centred on the 7.5% solidarity levy with CSG and CRDS exempted for British affiliates, a 2%-to-6% surtax above 50,000 euros of taxable gain, and no access to either the main-home exemption or the 150,000-euro European second-home exemption. Time and paperwork are the two lawful reducers of the bill \u2014 yearly duration relief running to full income-tax exemption after twenty-two years and full social-charges exemption after thirty, acquisition and works uplifts that reward every kept invoice, and a treaty credit that prevents the same euro of gain being fully taxed twice. The procedure concentrates everything on completion day through the notaire<\/em> and, for most British sellers, through a compulsory tax representative, which makes advance verification of the draft computation the decisive moment of the whole transaction. When the bill is wrong, the path is marked: an administrative claim by 31 December of the second year after payment, then the administrative court within two months, with levy-by-levy reasoning of the kind the Paris appeal court has already applied to these very charges. Prepare the file as if you will have to defend it, and the sale of the holiday home remains what it should be \u2014 a family decision, not a tax accident.<\/p>\n","protected":false},"excerpt":{"rendered":" British resident selling a French holiday home after Brexit: 19% levy, social charges, surtax, reliefs, declaration and how to challenge the bill.<\/p>\n","protected":false},"author":251031309,"featured_media":16273,"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-2131565","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nSont 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<\/q> \u2014 in plain English, your French tax home (domicile fiscal<\/em>) is where your household or your main place of stay is. If your home, your family life and your daily presence are in Britain, you are not fiscally domiciled in France, even if you own a French holiday home and spend several weeks a year there. That classification as a non-resident does not protect the gain: Article 164 B of the same Code lists the French-source income of non-residents and expressly covers
Les plus-values mentionn\u00e9es aux articles 150 U, 150 UB et 150 UC, lorsqu’elles sont relatives : 1\u00b0 A des biens immobiliers situ\u00e9s en France ou \u00e0 des droits relatifs \u00e0 ces biens<\/q> \u2014 capital gains on buildings situated in France. The mechanism is then set by Article 244 bis A of the Code:
Sous r\u00e9serve des conventions internationales, les plus-values, telles que d\u00e9finies aux e bis et e ter du I de l’article 164 B, r\u00e9alis\u00e9es par les personnes et organismes mentionn\u00e9s au 2 du I lors de la cession des biens ou droits mentionn\u00e9s au 3 sont soumises \u00e0 un pr\u00e9l\u00e8vement selon les taux fix\u00e9s au III bis.<\/q> And the persons concerned include, in the words of the statute:
Sont soumis au pr\u00e9l\u00e8vement mentionn\u00e9 au 1 : a) Les personnes physiques qui ne sont pas fiscalement domicili\u00e9es en France au sens de l’article 4 B<\/q> \u2014 a physical person who is not fiscally domiciled in France. A British seller living in Manchester, Bristol or Edinburgh therefore falls squarely inside the French charge on the sale of a French second home: Article 4 B of the General Tax Code<\/a>, Article 164 B of the General Tax Code<\/a> and Article 244 bis A of the General Tax Code<\/a>.<\/p>\n
Gains derived from the alienation of immovable property referred to in Article 6 and situated in a Contracting State may be taxed in that State.<\/q> Your cottage is immovable property situated in France, so France may tax the gain; the treaty does not exempt you, it organises the sharing of taxing rights and the relief against double taxation, as Part II of this guide explains. The official British text of the convention is published on GOV.UK: 2008 UK and France Double Taxation Convention in force<\/a>.<\/p>\n
votre plus-value fera l’objet d’un pr\u00e9l\u00e8vement au taux de 19 %, quel que soit votre pays de r\u00e9sidence. Celle-ci sera \u00e9galement soumise aux pr\u00e9l\u00e8vements sociaux au taux global de 17,2%.<\/q> \u2014 the gain bears a 19% levy whatever the country of residence, plus social charges at the overall rate of 17.2%. The same page then gives British residents a precise and rather favourable clarification on those social charges:
les personnes affili\u00e9es \u00e0 un r\u00e9gime obligatoire de s\u00e9curit\u00e9 sociale, autre que fran\u00e7ais, au sein d’un pays de l’EEE ou de la Suisse, sont exon\u00e9r\u00e9es de CSG et de CRDS. Bien 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.<\/q> The CSG (contribution sociale g\u00e9n\u00e9ralis\u00e9e<\/em>, the general social contribution) and the CRDS (contribution au remboursement de la dette sociale<\/em>, the contribution repaying the social debt) are therefore not charged to a British resident affiliated to the British system \u2014 but the page adds immediately that
Ces revenus demeurent cependant soumis \u00e0 un pr\u00e9l\u00e8vement de solidarit\u00e9 au taux de 7,5%.<\/q> In practice a British seller pays 19% income levy plus a reduced social charge built around that 7.5% solidarity levy (pr\u00e9l\u00e8vement de solidarit\u00e9<\/em>), instead of the full 17.2% borne by most other sellers. This is the direct descendant of the famous de Ruyter litigation about social charges imposed on persons affiliated in another State, and the French administrative courts have applied that case law gain by gain: the Paris Administrative Court of Appeal held, for a 2013 Paris sale, that
une personne qui n’est pas affili\u00e9e \u00e0 la s\u00e9curit\u00e9 sociale en France, mais dans un autre Etat au sein duquel s’applique le r\u00e8glement en cause, ne peut pas se voir r\u00e9clamer le paiement de contributions qui pr\u00e9sentent un lien direct et suffisamment pertinent avec le financement des branches de s\u00e9curit\u00e9 sociale en France<\/q>, before drawing the consequences for each levy in turn: Paris Administrative Court of Appeal, 18 December 2018, No 17PA03638<\/a>. A twin decision concerning a sale in the 11th arrondissement of Paris the same year reached the same analytical framework: Paris Administrative Court of Appeal, 18 December 2018, No 16PA03396<\/a>. The lesson for a British seller is practical rather than academic: verify line by line which social charges appear on the completion statement (d\u00e9compte du notaire<\/em>, the conveyancer’s account), because CSG and CRDS wrongly added to a British resident’s bill are recoverable.<\/p>\n
La taxe est due \u00e0 raison des plus-values imposables d’un montant sup\u00e9rieur \u00e0 50 000 \u20ac<\/q> \u2014 the tax applies to taxable gains above 50,000 euros \u2014 on a sliding scale from 2% to 6% of the whole taxable gain depending on the bracket, and it expressly covers gains taxed under Article 244 bis A, hence non-residents: Article 1609 nonies G of the General Tax Code<\/a>. A cottage bought cheaply twenty years ago in an area that has boomed can therefore attract 19%, plus social charges, plus up to 6% surtax on the total taxable gain \u2014 which is why the calculation rules in the next section matter so much.<\/p>\n
les plus-values r\u00e9alis\u00e9es par les personnes physiques ou les soci\u00e9t\u00e9s ou groupements qui rel\u00e8vent des articles 8 \u00e0 8 ter, lors de la cession \u00e0 titre on\u00e9reux de biens immobiliers b\u00e2tis ou non b\u00e2tis ou de droits relatifs \u00e0 ces biens<\/q> but then carves out
1\u00b0 Qui constituent la r\u00e9sidence principale du c\u00e9dant au jour de la cession<\/q> \u2014 property that is the seller’s main home on the day of sale: Article 150 U of the General Tax Code<\/a>. A holiday home in which you never had your main residence cannot qualify, however long your family has loved it. Second, the 150,000-euro second-home exemption of Article 150 U, II, 2\u00b0, which the statute grants
dans la limite d’une r\u00e9sidence par contribuable et de 150 000 \u20ac de plus-value nette imposable<\/q>, is reserved by its own wording to sellers who are nationals of a European Union Member State or of another State party to the European Economic Area agreement \u2014 and since 1 January 2021 British citizens are neither. Where the seller once lived in the French house as a main home and then left France, a different and narrower former-home relief under Article 244 bis A itself may apply within a short window after departure; that mirror situation, with its own one-year deadline and its 150,000-euro trap, is described in our companion guide for British leavers selling the old French family home, which you should read if you ever lived in the property full-time: Left France for Britain and now sell your old French home<\/a>. For a pure second home owned from Britain, assume no exemption and focus on the calculation.<\/p>\n
B. How is the taxable gain calculated and how does time reduce it?<\/h3>\n
La plus ou moins-value brute r\u00e9alis\u00e9e lors de la cession de biens ou droits mentionn\u00e9s aux articles 150 U \u00e0 150 UC est \u00e9gale \u00e0 la diff\u00e9rence entre le prix de cession et le prix d’acquisition par le c\u00e9dant.<\/q> \u2014 the gross gain is the sale price minus the purchase price paid by the seller: Article 150 V of the General Tax Code<\/a>. Everything useful happens in the adjustments to those two prices before the rate is applied. On the purchase side, the official service-public.fr guide confirms that acquisition costs (frais d’acquisition<\/em>, stamp duty and conveyancer’s fees) count for their proven actual amount or for a flat 7.5% of the purchase price:
Frais d’acquisition (droits d’enregistrement, frais de notaire) pour leur montant r\u00e9el justifi\u00e9 ou pour un montant forfaitaire de 7,5 % du prix d’achat<\/q>. On the same side, building works (travaux<\/em>: construction, rebuilding, extension, improvement) count for their proven invoiced amount or, provided the property has been held for more than five years, for a flat 15% of the purchase price:
D\u00e9penses de travaux (construction, reconstruction, agrandissement, am\u00e9lioration) sous conditions pour leur montant r\u00e9el justifi\u00e9 ou pour un forfait de 15 % du prix d’achat, si le bien est d\u00e9tenu depuis plus de 5 ans<\/q>. Keep every invoice from French artisans, every planning permission and every completion certificate: a British seller who paid cash for a new roof or a pool without paperwork loses the uplift, while the neighbour with a file of invoices cuts the taxable gain substantially. On the sale side, the estate agent’s commission and the vendor’s certified costs evidenced on the completion statement reduce the price. The combination of the 7.5% acquisition flat rate and the 15% works flat rate means that a long-held property bought for 120,000 euros can easily show a purchase side above 145,000 euros before any relief for duration \u2014 a point the conveyancer’s draft computation sometimes understates when old deeds are incomplete.<\/p>\n
un abattement sur l’imp\u00f4t de 6 % par an de la 6e \u00e0 la 10e ann\u00e9e, soit 30 %<\/q> for income tax and
un abattement sur les pr\u00e9l\u00e8vements sociaux de 1,65 % par an de la 6e \u00e0 la 10e ann\u00e9e, soit 8,25 %<\/q> for social charges; and the guide confirms the two finish lines in plain words:
Vous \u00eates exon\u00e9r\u00e9 d’imp\u00f4t sur la plus-value immobili\u00e8re pour tout bien d\u00e9tenu depuis plus de 22 ans.<\/q> and
La plus-value r\u00e9alis\u00e9e lors de la vente d’un bien d\u00e9tenu depuis plus de 30 ans est aussi exon\u00e9r\u00e9e de pr\u00e9l\u00e8vements sociaux.<\/q> Take a concrete British case: a cottage bought in 2008 for 150,000 euros, sold in 2026 for 260,000 euros, held eighteen years. Gross gain 110,000 euros; purchase side uplifted by 7.5% acquisition flat rate (11,250 euros) and, the property being held more than five years, 15% works flat rate (22,500 euros), giving a net gain around 76,250 euros before duration relief; thirteen years of relief at 6% cut roughly 78% off the income-tax base, while the same thirteen years at 1.65% cut about 21% off the social-charges base; the surtax then applies only if the remaining taxable gain still exceeds 50,000 euros. The arithmetic rewards patience and paperwork in equal measure, and every one of these steps should be re-performed independently rather than accepted from a single draft computation received a few days before completion.<\/p>\n
II. How a UK resident declares, pays and challenges the French bill<\/h2>\n
A. What has to happen on completion day: which form, who pays, which representative, and what about the British tax?<\/h3>\n
Pour la cession de biens ou droit immobilier<\/a>, vous devez remplir le formulaire 2048-IMM-SD.<\/q> \u2014 form 2048-IMM-SD is the capital-gains return for buildings \u2014 and that
L’imp\u00f4t d\u00fb (imp\u00f4t sur le revenu et pr\u00e9l\u00e8vements sociaux) est vers\u00e9 par le notaire au moment de la vente.<\/q> In practice the notaire<\/em> prepares the return, withholds the 19% levy, the social charges and any surtax from the sale proceeds, and pays the Treasury when registering the deed (enregistrement<\/em>); the seller receives the net balance. Because the money leaves your hands at completion, any error must be spotted before the signing appointment, not after: once the deed is registered and the funds transferred, recovery means a formal claim rather than a simple correction. If you also receive other French income taxable in France, the gain must additionally be reported on the French supplementary return 2042-C, box 3VZ, so that it feeds the reference tax income (revenu fiscal de r\u00e9f\u00e9rence<\/em>) used for various thresholds \u2014 a detail that matters for owners who also let a French property.<\/p>\n
Si vous \u00eates non-r\u00e9sident, vous devez d\u00e9signer un repr\u00e9sentant fiscal d\u00e8s lors que votre plus-value est soumise \u00e0 imp\u00f4t.<\/q> There are exactly three automatic dispensations: first,
lorsque le c\u00e9dant est domicili\u00e9, \u00e9tabli ou constitu\u00e9 dans un Etat membre de l’Union europ\u00e9enne (UE) ou dans un autre Etat partie \u00e0 l’accord sur l’espace \u00e9conomique europ\u00e9en (EEE) ayant conclu avec la France certaines conventions d’assistance administrative (Islande et Norv\u00e8ge)<\/q>; second,
pour les cessions dont le prix est inf\u00e9rieur ou \u00e9gal \u00e0 150 000 \u20ac. Ce seuil s’appr\u00e9cie par c\u00e9dant<\/q>; third,
pour les cessions b\u00e9n\u00e9ficiant d’une exon\u00e9ration de plus-value au regard tant de l’imp\u00f4t sur le revenu que des pr\u00e9l\u00e8vements sociaux compte tenu de la dur\u00e9e de d\u00e9tention du bien (22 ans pour l’imp\u00f4t sur le revenu et 30 ans pour les pr\u00e9l\u00e8vements sociaux).<\/q> A British seller resident in the United Kingdom meets none of the first condition’s geography since Brexit, so unless the sale price is 150,000 euros or less per seller or the property has been held long enough for full exemption, a representative must be appointed and paid for \u2014 typically an accredited company, a French bank, or the buyer if the buyer is French-resident. Files stall at the worst moment when this is discovered the week before completion; instruct the representative as soon as the asking price is set, and budget the fee. Note that neither the notaire<\/em> nor a lawyer may act in that capacity for this purpose.<\/p>\n
You pay Capital Gains Tax when you ‘dispose of’ overseas property if you’re resident in the UK.<\/q> The same page adds that
You may also have to pay tax in the country you made the gain. If you’re taxed twice, you may be able to claim relief.<\/q> The relief mechanism is Article 24 of the 2008 convention:
French tax payable under the laws of France and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable gains from sources within France shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits, income or chargeable gains by reference to which French tax is computed<\/q> \u2014 the French tax complying with the treaty is credited against the British tax on the same gain. Concretely, a British seller declares the French sale on the British Self Assessment foreign pages, computes the British capital gains tax under British rules (different base cost, different reliefs, different rates and annual exempt amount), and sets the French 19% levy and the French social charges attributable to the gain against that British liability, with any excess French tax unrelieved and any excess British tax payable to HMRC. Keep the French 2048-IMM return, the notaire’s<\/em> completion statement and the payment receipts: HMRC will want proof of the foreign tax, and the treaty credit is only as solid as its paperwork. Timing mismatches are common, because the French tax is paid at completion while the British return follows after the tax year end; plan cash flow accordingly rather than assuming the two assessments will arrive together.<\/p>\n
B. How do you challenge an excessive assessment: which deadline, which judge, which arguments?<\/h3>\n
Le jugement n\u00b0 1600201 du Tribunal administratif de Paris du 11 octobre 2017 est annul\u00e9.<\/q>) and put back to the taxpayer’s charge
La somme de 12 249 euros, correspondant au montant des contributions et pr\u00e9l\u00e8vements sociaux d\u00e9charg\u00e9s \u00e0 tort<\/q>; in the twin case concerning the rue Faidherbe sale, the same court restored
La somme de 640 euros, correspondant au montant des contributions et pr\u00e9l\u00e8vements sociaux d\u00e9charg\u00e9s \u00e0 tort par le Tribunal administratif de Paris<\/q>. The amounts differ, the method is identical: every levy must have its own legal basis.<\/p>\n
Pour \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<\/q> \u2014 for a levy paid by the notaire<\/em> at completion, time runs from the payment under paragraph (b): Article R*196-1 of the Tax Procedures Book<\/a>. A sale completed in 2026 must therefore be challenged by 31 December 2028, with full evidence attached: deeds, invoices, proof of British social-security affiliation, the 2048-IMM return and the completion statement. If the administration rejects the claim expressly or stays silent for six months, the dispute moves to the administrative court (tribunal administratif<\/em>) of the place where the property sits, and Article R421-1 of the Administrative Justice Code (Code de justice administrative<\/em>) sets the rhythm:
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.<\/q> \u2014 two months from notification of the rejection: Article R421-1 of the Administrative Justice Code<\/a>. Appeal then lies to the administrative court of appeal, and the two Paris decisions above show that court engaging fully with the European coordination reasoning on social charges. Parallel to the French claim, revisit the British return: a French repayment obtained later reduces the foreign tax credited, so HMRC may require an amended Self Assessment; keeping both files consistent avoids trading a French victory for a British adjustment with interest.<\/p>\n
Conclusion<\/h2>\n