Tax & Regulation

LMNP in 2026: Still a Tax Break, Now on Borrowed Time

France has not touched the depreciation that makes furnished letting tax-free, but the Senate in June and the Assemblée in July have both put it on the table before the 2027 budget. What has already changed, what a cap would cost on a €300,000 flat, and what a foreign owner should do now.

The Relance Logement Bill, Article by Article: What the Senate Passed and What the Assemblée Still Has to Decide

The Senate has rewritten the Relance Logement bill and the Assemblée nationale takes it up this autumn. All ten articles explained: the works-contract reprieve for F and G homes, summer comfort in copropriété votes, planning derogation zones, the loosened Jeanbrun, the island second-home surcharge, and what each one means for a foreign owner.

Loi de 1948 Rents in 2026: the 0.78% Decree, the €204 Ceiling, and Why a Cheap Paris Flat Can Be a Bad Deal

Décret 2026-712 lets landlords of loi de 1948 homes raise rents by 0.78 percent from 1 July 2026, up to a ceiling that can be a tenth of the market rent. What the regime is, how the increase differs from an IRL revision, how a landlord gets out, and what a buyer of a flat with a 1948 tenant is really buying.

Marine Le Pen’s Housing Programme: What the RN Would Change for Foreign Owners of French Property (2027)

The Rassemblement national wants to scrap the IFI, the second-home surcharge, rent control and the DPE letting bans, and cut the capital gains clock to 15 years. Measure by measure, what would change for a foreign owner, what the numbers really say, and how much of it could happen after April 2027.

Your Holiday-Let Guest Won’t Leave? France’s Préfet Can Now Evict Them in Days, but the Squatter Penalty Was Struck Out

Since 20 August 2026 a guest who stays on after a French holiday-let booking ends can be removed by the préfet in days, without a court. The Conseil constitutionnel kept the eviction and struck out the squatter penalties. What the law says, how the procedure runs, and why the phenomenon it targets barely exists.

How to claim EIS and SEIS tax relief

A 2026 refresh of our EIS and SEIS guide: the doubled SEIS limits, the schemes now running to 2035, the April 2026 expansion of EIS company thresholds, and the four ways to actually claim the relief.