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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.
France’s 2026 Notary-Fee Hike: Why British Buyers Pay More
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’s 2026 CSG Hike: The 7.5% Carve-Out for UK Landlords
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.