The English Investor

When a French tenant overstays after lease termination, refuses to pay, AND shuffles their assets to dodge enforcement, the landlord has a criminal-law tool most don't know about. The Cour de Cassation, on 9 April 2026, confirmed that the post-termination occupation indemnity is quasi-delictual — and therefore covered by the criminal offence of organising fraudulent insolvency under article 314-7 of the Code pénal. Punishable by up to 3 years' imprisonment and a €45,000 fine. What every French landlord — domestic or foreign — should know.

From 1 April 2025, French départements can raise their DMTO rate from 4.5% to 5% under article 116 of the Loi de finances 2025. By April 2026, ~83 of France's 100 départements have done so. For a typical British buyer of a resale flat in Paris or the Côte d'Azur, the practical effect is a notary-fee bill that's €2,500 to €5,000 higher than a year ago — and most British buyers can't claim the primo-accédant exemption that would let them avoid it.

France raised CSG on capital income by 1.4 points on 1 January 2026 — but bare rental and real-estate gains were specifically exempted, while LMNP got hit. And UK-resident landlords with the right A1 or S1 paperwork can pay just 7.5% on every euro of net rental income, an 11-point saving most British landlords have never been told about.

The Cour de Cassation's 9 April 2026 ruling is a brutal warning to British couples holding a French property through a small SCI: a tontine clause that covers all the shares makes the SCI null from inception. We unpack the trap, the practical fix that preserves the tax-efficient outcome, and what to do if your existing statutes are at risk.

The Cour de Cassation has just confirmed that the 2-month deadline to contest a French copropriete AGM decision runs from the day the registered letter was first presented at your address — even if you never picked it up. A procedural trap for non-resident British landlords, explained with the 16 April 2026 ruling and the wider French property timetable.

A 16 April 2026 Cour de Cassation ruling settles, for the first time, that an action to rectify a French notarial deed of property sale is a personal action with a 5-year prescription. What British buyers need to know.