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Congé pour Reprise: A Landlord’s Death Mid-Notice Voids It (2026 Ruling)
An elderly French landlady served notice to repossess her tenanted flat, then died before the preavis expired. Her son tried to step in. On 16 April 2026 the Cour de cassation said no — and drew the dividing line every cross-border landlord now needs to know.
The Real Cost of a Paris Pied-à-Terre in 2026: An Honest Spreadsheet for Foreign Buyers
What does a Paris pied-à-terre actually cost a foreign owner in 2026? We walked through a representative €500,000 one-bedroom and added up every line — DMTO, copropriété, taxe d'habitation surtax, CSG/CRDS, exit CGT. The honest after-tax net yield is 2.1%, lifestyle value notwithstanding.
France’s LMP Reform 2026: Foreign Income Now Counts in the Non-Resident Threshold (Loi de Finances 2026)
The Loi de Finances 2026 has ended a long-standing French quirk: non-resident landlords previously qualified for LMP status because only French-source income was compared against rental receipts. From 1 January 2026, foreign income now counts — pushing many non-resident owners back to LMNP, with material CGT consequences.
France’s 120-Day Airbnb Cap: The Cour de cassation Closes the ‘Internship’ Loophole (Civ. 3e, 16 April 2026)
The Cour de cassation has ruled that a student internship — even one embedded in a university curriculum — does not count as a 'professional obligation' for the purposes of the 120-day annual cap on tourism rentals of a French primary residence. We unpack what the 16 April 2026 ruling closes off, what it leaves intact, and how it interacts with the Loi Le Meur tightening.
Buying French Property as a US Person: The Tax-Reporting Stack You Cannot Skip (2026)
A field guide to the IRS reporting stack — FBAR, Form 8938, Form 8865, Schedule E, Foreign Tax Credit — that US persons take on the moment they buy French property, with the SCI classification puzzle and the post-2019 CSG/CRDS creditability under LB&I-04-0819-007.
When a French Tenant Hides Their Assets: The 2026 Criminal Pathway
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.