{"id":2149626,"date":"2026-10-16T12:04:23","date_gmt":"2026-10-16T10:04:23","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/10\/16\/british-landlord-france-renting-french-house-registration-tax-fine-challenge-brexit\/"},"modified":"2026-10-16T12:04:23","modified_gmt":"2026-10-16T10:04:23","slug":"british-landlord-france-renting-french-house-registration-tax-fine-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/10\/16\/british-landlord-france-renting-french-house-registration-tax-fine-challenge-brexit\/","title":{"rendered":"British Landlord in France After Brexit: Renting Out Your French House \u2014 Registration, Tax on the Rents and How to Challenge a Fine or a Back-Tax Bill"},"content":{"rendered":"

You bought the house for the light, the market mornings and the slower summers. Now you want it to pay its way: a year-round tenant, or holidaymakers from Easter to October. Since Brexit you are letting as a British citizen, which in France means a third-country national landlord, and that single fact runs through everything that follows. France taxes the rents from a French house first, whatever your residence, because Article 6(1) of the 2008 France-United Kingdom double tax treaty gives France the right to tax income from French-based immovable property (2008 UK-France Double Taxation Convention, GOV.UK<\/a>). Britain then relieves the double hit by credit. The letting model you choose \u2014 an unfurnished home, a furnished flat, or a holiday let \u2014 decides which lease you must use, what the town hall (the mairie<\/i>) can demand, whether you need a prior change-of-use authorisation, and whether your profits are taxed as property income or as business profits. Get the model wrong and the sanctions are severe: a civil fine of up to 100,000 euros per flat, an order to return the flat to residential use, and a daily penalty running until you comply. This guide works through the two questions every British owner asks, in order. Part I explains how to choose a letting model and what permissions each one needs. Part II explains how France taxes the rents in the hands of a British landlord \u2014 resident or not \u2014 and how to challenge a fine, a reassessment or an excessive minimum rate.<\/p>\n

I. Renting out a French home: the letting model decides the town hall, the lease and the tax bill<\/h2>\n

French law does not treat all lettings alike. An unfurnished letting (location nue<\/i> or vide<\/i>) pockets your rents into the property-income category; a furnished letting (location meubl\u00e9e<\/i>) is treated as a small business activity; and a holiday let to passing visitors (meubl\u00e9 de tourisme<\/i>) adds a layer of town-hall declarations and, in the big cities, a prior authorisation. Choose the model before you advertise, because each one locks in a different lease, a different notice regime and a different tax return.<\/p>\n

A. Long lets to year-round tenants: unfurnished or furnished, and why your termination notice must be watertight<\/h3>\n

The unfurnished letting of a main home is the most protected form of tenancy in France: the standard lease runs for a minimum of three years, and the official service-public comparison table confirms three years minimum for an empty home against one year minimum for a furnished one (nine months where the tenant is a student), with a short mobility lease (bail mobilit\u00e9<\/i>, for students and mobile workers) running between one and ten months (service-public.fr, furnished v. unfurnished comparison<\/a>). The deposit (d\u00e9p\u00f4t de garantie<\/i>) is capped at one month’s rent without charges for an unfurnished let and two months for a furnished let. These are not negotiating points; a clause that breaks them is treated as unwritten and the compliant rule applies instead.<\/p>\n

The moment that destroys most British landlords’ plans is the ending. When the landlord (bailleur<\/i>) serves notice to quit (a cong\u00e9<\/i>) on the tenant (locataire<\/i>), Article 15(I) of the Act of 6 July 1989 requires that “lorsque le bailleur donne cong\u00e9 \u00e0 son locataire, ce cong\u00e9 doit \u00eatre justifi\u00e9 soit par sa d\u00e9cision de reprendre ou de vendre le logement, soit par un motif l\u00e9gitime et s\u00e9rieux, notamment l’inex\u00e9cution par le locataire de l’une des obligations lui incombant” (Cass. 3rd civ., 12 Oct. 2023, No. 22-18.580<\/a>). In plain terms: take the flat back to live in it or house a close relative, sell it, or rely on a serious and legitimate ground such as unpaid rent. The same ruling adds that “Le d\u00e9lai de pr\u00e9avis applicable au cong\u00e9 est de six mois lorsqu’il \u00e9mane du bailleur” \u2014 six months’ notice when it comes from the landlord \u2014 and that “en cas de contestation, le juge peut, m\u00eame d’office, v\u00e9rifier la r\u00e9alit\u00e9 du motif du cong\u00e9 et le respect des obligations pr\u00e9vues par celui-ci”: if the tenant disputes it, the judge may check on his own motion whether the ground is genuine.
\nTwo recent rulings show how strictly the courts police that notice. In one, the Court of Cassation approved a reprise where a widowed landlord explained he was returning to his home region near his family, accepting that he could make the flat his main home while keeping a second home in the south \u2014 but it also confirmed the outer limit of formalism: “la prescription de la justification dans le cong\u00e9 du caract\u00e8re r\u00e9el et s\u00e9rieux de la d\u00e9cision de reprise, \u00e0 titre de condition de forme, n’est pas \u00e9dict\u00e9e \u00e0 peine de nullit\u00e9” (Cass. 3rd civ., 12 Oct. 2023, No. 22-18.580<\/a>). The notice is not void merely because it does not spell out, as a formal condition, why the recovery is genuine \u2014 but the landlord must still prove it is genuine when challenged. And where the named beneficiary dies before the notice takes effect, everything collapses: “Il s’en d\u00e9duit que les conditions de la reprise du logement devant \u00eatre appr\u00e9ci\u00e9es en la personne de son b\u00e9n\u00e9ficiaire, le d\u00e9c\u00e8s de celui-ci, survenu avant la date d’expiration du d\u00e9lai de pr\u00e9avis, prive d’effet le cong\u00e9 aux fins de reprise” (Cass. 3rd civ., 16 Apr. 2026, No. 24-13.191<\/a>). A recovery notice is personal to its beneficiary; if that person dies during the notice period, the notice dies with them.<\/p>\n

For a British owner this has three practical consequences. First, never serve a recovery notice in a relative’s name as a placeholder \u2014 name the true occupier, give their full address and the family link, and keep dated proof of the genuine project (removal quotes, school enrolments, utility transfers). Second, diary the six-month period and serve strictly in time; a late notice buys the tenant another full term. Third, if you plan to sell rather than recover, remember the tenant of an unfurnished home holds a statutory right of first refusal on much the same terms as any buyer \u2014 price it properly and serve the offer notice correctly, or the sale itself can unravel.<\/p>\n

A furnished long let to a year-round tenant follows the same 1989 Act framework with lighter furniture duties and the shorter minimum terms noted above, but the tax treatment diverges completely, as Part II explains. Whichever long-let model you pick, hand over the mandatory technical diagnostics file (dossier de diagnostic technique<\/i>) with the lease \u2014 the energy performance rating (diagnostic de performance \u00e9nerg\u00e9tique<\/i>, DPE) sits at its heart and letting a ranked-G hovel without a plan now carries real regulatory risk \u2014 and register the rent guarantee paperwork, inventory (\u00e9tat des lieux<\/i>) and insurance in both English and French so nothing is lost in translation when a dispute starts.<\/p>\n

B. Holiday lets and meubl\u00e9s de tourisme: the national declaration, the 120-day cap and the authorisation zones<\/h3>\n

Short holiday letting is where British owners lose the most money to fines, because a holiday let is a legal category of its own. Article L.324-1-1(I) of the Tourism Code defines the field: “les meubl\u00e9s de tourisme sont des villas, appartements ou studios meubl\u00e9s, \u00e0 l’usage exclusif du locataire, offerts \u00e0 la location \u00e0 une client\u00e8le de passage qui n’y \u00e9lit pas domicile et qui y effectue un s\u00e9jour caract\u00e9ris\u00e9 par une location \u00e0 la journ\u00e9e, \u00e0 la semaine ou au mois” (Tourism Code, Art. L.324-1-1<\/a>). A furnished villa, flat or studio, for the tenant’s exclusive use, offered to passing visitors who do not live there, by the day, week or month \u2014 that is your Dordogne farmhouse on a booking platform and your Marais studio on a short-stay site alike.<\/p>\n

Before the first guest arrives, the declaration is compulsory and national. “Toute personne qui offre \u00e0 la location un meubl\u00e9 de tourisme proc\u00e8de pr\u00e9alablement en personne \u00e0 une d\u00e9claration soumise \u00e0 enregistrement aupr\u00e8s d’un t\u00e9l\u00e9service national” (Tourism Code, Art. L.324-1-1<\/a>) \u2014 every host registers beforehand on the national online portal \u2014 and “La d\u00e9claration indique si le meubl\u00e9 de tourisme offert \u00e0 la location constitue la r\u00e9sidence principale du loueur” (Tourism Code, Art. L.324-1-1<\/a>): you must state whether the let is your main home (r\u00e9sidence principale<\/i>), and prove it. “A la r\u00e9ception de la d\u00e9claration compl\u00e8te, le t\u00e9l\u00e9service d\u00e9livre sans d\u00e9lai un avis de r\u00e9ception \u00e9lectronique comprenant un num\u00e9ro de d\u00e9claration” (Tourism Code, Art. L.324-1-1<\/a>): you receive a registration number that must appear on every advert. The portal forwards the file to the commune, which is how investigations start. Since the 2024 reforms the portal may demand your French income-tax notice showing the let address as your tax address, and the mayor can suspend a registration number that looks irregular \u2014 so a British owner who declares a French main home while actually living in Kent is building on sand.<\/p>\n

If the let genuinely is your main home, the ceiling is fixed: “toute personne qui offre \u00e0 la location un meubl\u00e9 de tourisme qui est d\u00e9clar\u00e9 comme sa r\u00e9sidence principale ne peut le faire au-del\u00e0 de cent vingt jours au cours d’une m\u00eame ann\u00e9e civile, sauf obligation professionnelle, raison de sant\u00e9 ou cas de force majeure” (Cass. 3rd civ., 7 Sept. 2023, No. 22-18.101<\/a>). One hundred and twenty days per calendar year, unless work, health or force majeure keeps you away. The same ruling narrows the related fine with unusual care: because a civil fine is a punishment, it is strictly construed, and “l’amende civile pr\u00e9vue par l’article L. 324-1-1, V, alin\u00e9a 2, est applicable aux seules personnes offrant \u00e0 la location un meubl\u00e9 de tourisme d\u00e9clar\u00e9 comme leur r\u00e9sidence principale, qui omettent de transmettre \u00e0 la commune l’ayant demand\u00e9 depuis plus d’un mois, l’information relative au nombre de jours de l’ann\u00e9e pr\u00e9c\u00e9dant la demande, au cours desquels ce meubl\u00e9 a \u00e9t\u00e9 lou\u00e9.” A commune that demands your day-count and hears nothing for a month may pursue the fine \u2014 but only against a declared-main-home host, not against the owner of a second home, for whom the heavier change-of-use machinery applies instead.<\/p>\n

That heavier machinery is the change of use (changement d’usage<\/i>). “Le fait de louer un local meubl\u00e9 \u00e0 usage d’habitation en tant que meubl\u00e9 de tourisme, au sens du I de l’ article L. 324-1-1 du code du tourisme , constitue un changement d’usage au sens du pr\u00e9sent article” (Construction and Housing Code, Art. L.631-7<\/a>). In the listed communes \u2014 Paris first among them, and across much of inner \u00cele-de-France \u2014 turning a home into a full-time holiday let needs the council’s prior authorisation, and letting without it is the offence the courts punish. “Toute personne qui enfreint les dispositions des articles L. 631-7 ou L. 631-7-1 A ou qui ne se conforme pas aux conditions ou obligations impos\u00e9es en application des m\u00eames articles L. 631-7 et L. 631-7-1 A est condamn\u00e9e \u00e0 une amende civile dont le montant ne peut exc\u00e9der 100 000 \u20ac par local irr\u00e9guli\u00e8rement transform\u00e9. Cette amende est prononc\u00e9e par le pr\u00e9sident du tribunal judiciaire statuant selon la proc\u00e9dure acc\u00e9l\u00e9r\u00e9e au fond” (Construction and Housing Code, Art. L.651-2<\/a>). The same judge “ordonne le retour \u00e0 l’usage d’habitation du local transform\u00e9 sans autorisation, dans un d\u00e9lai qu’il fixe”, and on expiry “il prononce une astreinte d’un montant maximal de 1 000 \u20ac par jour et par m\u00e8tre carr\u00e9 utile du local irr\u00e9guli\u00e8rement transform\u00e9” \u2014 a daily penalty of up to 1,000 euros per day per square metre. The Paris case that every host has heard of illustrates the pattern: a studio advertised online for short stays, prosecuted at the city’s request, fined 15,000 euros on appeal with the proceeds paid to the city and the flat ordered back to residential use \u2014 “condamn\u00e9 la soci\u00e9t\u00e9 Cali Apartments au paiement d’une amende de 15 000 euros, dit que le produit de cette amende serait vers\u00e9 \u00e0 la ville de Paris et ordonn\u00e9 le retour du local \u00e0 un usage d’habitation” \u2014 before the Court of Cassation stayed the case to ask the EU Court of Justice whether the French authorisation scheme was compatible with EU services law (Cass. 3rd civ., 15 Nov. 2018, No. 17-26.156<\/a>). Note the warning inside that history for British owners: the EU-law argument belonged to an EU-era dispute. Since Brexit you let as a third-country national and cannot count on European freedoms to blunt a French housing rule.<\/p>\n

One last evidential trap, from the same 2023 ruling. Owners often try to prove their flat was always residential with old paperwork. The Court holds that “la seule mention, sur une d\u00e9claration remplie post\u00e9rieurement au 1er janvier 1970, d’une occupation d’un local par son propri\u00e9taire, ne permet pas d’en \u00e9tablir l’usage \u00e0 cette date ni de le faire pr\u00e9sumer, en sorte qu’elle est inop\u00e9rante pour prouver qu’il \u00e9tait affect\u00e9, \u00e0 cette date, \u00e0 un usage d’habitation, au sens de l’article L. 631-7 du code de la construction et de l’habitation” (Cass. 3rd civ., 7 Sept. 2023, No. 22-18.101<\/a>). A later tax form noting that the owner lived there proves nothing about the flat’s legal use at the reference date. If your Paris flat’s history is murky, assemble proper title deeds, planning permissions and any past change-of-use authorisations before the city asks \u2014 not after.<\/p>\n

II. Paying French tax on French rents and fighting back when the bill is wrong<\/h2>\n

The tax half of the story is calmer than the town-hall half, but only if you file in the right category. France taxes first, Britain credits, and the French category follows the letting model from Part I.<\/p>\n

A. France taxes first, Britain gives credit: the treaty, the categories and the non-resident minima<\/h3>\n

Start with the treaty, because it allocates the right to tax. Article 6 gives France the right to tax income from French-based immovable property, expressly including income from letting (2008 UK-France Double Taxation Convention, Art. 6, GOV.UK<\/a>). That treaty wording is a green light: France taxes rents from a French house whether you live in Lyon or in Leeds. Britain then does the relieving: while Article 24 requires Britain to credit the French tax on the same income against the British bill (2008 UK-France Double Taxation Convention, Art. 24, GOV.UK<\/a>). Declare the same rents to HMRC, claim the credit for the French tax, and keep both assessments: the UK credit is computed by reference to the same income, so mismatched figures invite questions on both sides of the Channel. The mirror situation \u2014 a British resident of France receiving rents from a British house \u2014 follows the same treaty in reverse and is explained in our companion guide (British landlord living in France: who taxes UK rental income and how to challenge double tax<\/a>).<\/p>\n

Inside France, everything turns on residence (domicile fiscal<\/i>) and category. “Sont 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” (Tax Code, Art. 4 B<\/a>) \u2014 home or main place of stay. If you live in France, you declare worldwide income there; if you live in Britain, France still taxes your French-source income, because “Sont consid\u00e9r\u00e9s comme revenus de source fran\u00e7aise : a. Les revenus d’immeubles sis en France ou de droits relatifs \u00e0 ces immeubles” (Tax Code, Art. 164 B<\/a>). Either way the French house pays French tax.<\/p>\n

An unfurnished letting falls into property income (revenus fonciers<\/i>): “sont compris dans la cat\u00e9gorie des revenus fonciers, lorsqu’ils ne sont pas inclus dans les b\u00e9n\u00e9fices d’une entreprise industrielle, commerciale ou artisanale, d’une exploitation agricole ou d’une profession non commerciale : 1\u00b0 Les revenus des propri\u00e9t\u00e9s b\u00e2ties, telles que maisons et usines” (Tax Code, Art. 14<\/a>). Below the threshold, the simplified micro-property scheme (micro-foncier<\/i>) applies: “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 %” (Tax Code, Art. 32<\/a>). Fifteen thousand euros of gross annual rents, minus a 30 per cent flat allowance, no deduction of actual costs. Above that line, or by election, you file under the real-cost regime and deduct loan interest, management fees, insurance, repairs and the property tax (taxe fonci\u00e8re<\/i>) line by line \u2014 which usually wins once a roof, a boiler or a facelift enters the accounts.<\/p>\n

A furnished letting, including every holiday let in Part I(B), is taxed as industrial and commercial profits (b\u00e9n\u00e9fices industriels et commerciaux<\/i>, BIC), not as property income. The micro-business scheme (micro-BIC<\/i>) has been tightened for tourist lets: the ceiling is now “15 000 \u20ac s’il s’agit d’entreprises dont l’activit\u00e9 principale est de louer directement ou indirectement des meubl\u00e9s de tourisme, au sens du I de l’article L. 324-1-1 du code du tourisme”, against “83 600 \u20ac s’il s’agit d’autres entreprises” for ordinary furnished lettings, and the taxable result “est \u00e9gal au montant du chiffre d’affaires hors taxes diminu\u00e9 d’un abattement de 71 % pour le chiffre d’affaires provenant d’activit\u00e9s de la cat\u00e9gorie mentionn\u00e9e au 1\u00b0, d’un abattement de 50 % pour le chiffre d’affaires provenant d’activit\u00e9s de la cat\u00e9gorie mentionn\u00e9e au 2\u00b0 et d’un abattement de 30 % pour le chiffre d’affaires provenant d’activit\u00e9s de la cat\u00e9gorie mentionn\u00e9e au 1\u00b0 bis” (Tax Code, Art. 50-0<\/a>). In practice: an ordinary furnished flat keeps a 50 per cent allowance up to 83,600 euros of turnover, while an unclassified holiday let is capped at 15,000 euros with only 30 per cent off. Many British second-home lets now breach the small ceiling and must file real BIC accounts \u2014 a rude surprise for owners still budgeting on the old allowances. Register the letting activity to obtain a business identifier (SIRET) before the first season, and file the rents on the business schedules of the French return rather than alongside any unfurnished income.<\/p>\n

Two add-ons complete the bill. First, social charges: “Les 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”, expressly including “a) Des revenus fonciers” (Social Security Code, Art. L.136-6<\/a>). French-resident landlords pay these property-income social charges on top of income tax; non-residents face their own levy mechanics, which turn on health-cover status, so cost the scenario before you sign a yield promise. Second, the non-resident minimum rate: where the landlord has no French tax residence, “l’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” (Tax Code, Art. 197 A<\/a>). Twenty per cent up to the top of the second band, thirty above \u2014 a floor, not a ceiling. Guests, meanwhile, pay the local visitor levy (taxe de s\u00e9jour<\/i>) per person per night wherever the commune has set one; you collect it, hold it apart from the rent, and remit it, because pocketing it is the fastest route to a municipal complaint.<\/p>\n

B. Challenging a civil fine, a reassessment or an excessive minimum rate: the routes that work<\/h3>\n

Start with the civil fine, because the town hall moves faster than the tax office. The fine for unlawful change of use is pronounced “par le pr\u00e9sident du tribunal judiciaire statuant selon la proc\u00e9dure acc\u00e9l\u00e9r\u00e9e au fond” \u2014 by the president of the local civil court in fast-track proceedings \u2014 on a claim brought by the commune or the housing authority (Construction and Housing Code, Art. L.651-2<\/a>). That procedure is your first and best forum: contest the residential-use history with title deeds and planning permissions rather than tax forms, which the Court of Cassation has already called unconvincing for that purpose; dispute the day-counts with platform statements and bank records; and where the commune pursues the failure-to-inform fine, deploy the strict-construction shield \u2014 the penalty hits only a declared-main-home host who ignored a day-count request for over a month (Cass. 3rd civ., 7 Sept. 2023, No. 22-18.101<\/a>). If the order to return the flat to residential use has already been made, act inside the judge’s deadline: once it expires, the daily penalty accrues per square metre and the administration may enter, evict and restore at your expense. In Paris and the inner suburbs, where authorisation is the rule rather than the exception, regularise before you litigate where the rules allow it \u2014 a judge calibrates the fine, but only a compliant flat stops the meter.<\/p>\n

Tenant disputes follow a different logic. There the judge “peut, m\u00eame d’office, v\u00e9rifier la r\u00e9alit\u00e9 du motif du cong\u00e9” \u2014 may verify the genuineness of the notice ground on his own initiative (Cass. 3rd civ., 12 Oct. 2023, No. 22-18.580<\/a>) \u2014 so assemble the genuine-project file described in Part I before you serve, not when the tenant’s lawyer writes. Where the named beneficiary has died during the notice period, do not defend the dead notice; serve a fresh one on a correct ground (Cass. 3rd civ., 16 Apr. 2026, No. 24-13.191<\/a>). And where the tenant owes rent, act early: a properly drafted termination clause (clause r\u00e9solutoire<\/i>) with a bailiff’s order to pay (commandement de payer<\/i>) beats a late scramble for a legitimate-and-serious ground.<\/p>\n

On tax, the most underused remedy sits inside the minimum-rate rule itself. The statute continues: “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” (Tax Code, Art. 197 A<\/a>). If your average worldwide rate \u2014 the taux moyen<\/i> \u2014 sits below 20 or 30 per cent, prove it with your British assessment and worldwide income schedule and France must tax the French rents at that lower average rate instead of the floor. Non-residents with modest British pensions and one small French rent routinely overpay for years because nobody claims it; the claim is made on the French return with the evidence attached. Against a reassessment (redressement<\/i>), answer inside the stated deadline, concede what is fairly due to stop interest running, and dispute the rest line by line with bank statements, invoices and platform payout reports \u2014 a documented real-cost file beats a bare micro-scheme election once the inspector queries the turnover. Keep the treaty credit working in parallel: every euro of French tax documented is a euro of British credit protected under Article 24.<\/p>\n

Conclusion<\/h2>\n

A British owner can let a French house profitably after Brexit, but the margin goes to the landlord who picks the right model first. An unfurnished home means property income, a three-year horizon and a cong\u00e9 that must be genuine; a furnished flat means business profits with generous allowances up to the ceiling; a holiday let means a national registration number, a 120-day cap on a main home, and, in Paris and the authorisation zones, a prior permission without which each season builds a bigger fine. France taxes the rents first under the 2008 treaty and Britain credits the French bill, while the 20 and 30 per cent minima only bite non-residents who forget to claim their average rate. File in the right category, declare the let before the first guest, keep the paper that proves every figure, and challenge quickly \u2014 with the statute’s own words \u2014 whenever the town hall or the tax office overreaches.<\/p>\n","protected":false},"excerpt":{"rendered":"

You own a house in France and want to let it after Brexit. 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