Real Estate

The 2026 succession tariff run on a €300,000 flat: the three acts you cannot avoid, the partage that triples the bill, the 20 per cent discount nobody mentions, and what changes when the deceased lived in the UK.

When a tenant disturbs the neighbours, French law holds the owner answerable and expects a precise sequence: evidence, a formal notice, a free conciliation, then termination or non-renewal. The steps, the 1996 ruling that your letters do not shield you, the 2025 law that lets the préfet force your hand, and why the lease’s termination clause only bites after a court has already ruled.

Is professional furnished-letting status (LMP) judged on the year of the sale or the year before? The year of the sale, says the tax administration, with a filing tolerance for last year's status, an annualisation rule when the sale ends your letting, and a worldwide-income test for non-residents from 2026. Every rule linked to its source.

A commercial tenant who buys the premises under its statutory right of first refusal owes no estate agent's fee, whatever the lease or the offer says, and can claim back what it paid, the Cour de cassation held on 1 October 2026. What the right is, what changed on 28 May 2026, and what to put in the agent's mandate before you sell.

Article 7 of the 2027 finance bill caps the depreciation a non-professional furnished landlord can deduct at 2.5 per cent and €7,000 a year, less for holiday lets, and puts a ten-year clock on unused depreciation. What the text says, what the finance committee changed on 8 October, and what I would do now.

The notarial auction has no cooling-off period, no loan condition and no negotiation. How the candle works, what the cahier des charges decides, what a bidder from abroad needs on the day, and when immo-interactif is the better room.