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 the French Taxman Decides Your Flat Is Empty: the TVLH Evidence Rules

From January 2027 France's new vacancy tax will decide whether your home is empty on the strength of a database, your own declaration and, sometimes, a neighbour's tip-off. What fiscally vacant means, how occupation is proven, and the two defences that actually work.

France Is About to Upgrade Your DPE by Decree: the 1.7 Coefficient Explained

A draft arrêté would cut the DPE electricity coefficient from 1.9 to 1.7 on 1 January 2027, lifting hundreds of thousands of electrically heated homes out of passoire status with no works and a free updated label. What it changes for foreign owners, and why it is not signed yet.

Six Weeks, Not Two Months: France Rewrites the Unpaid-Rent Clause in Every New Lease

From 1 October 2026 every new French lease gives a non-paying tenant six weeks, not two months, to clear the debt after a commandement de payer. What the new contrat type changes, which clock governs your existing lease, and the procedure that actually gets a property back.

IRL Q2 2026: French Rent Revision for Foreign Landlords (+1.15%)

INSEE's Q2 2026 IRL is 148.37, up 1.15% in a year and accelerating for the first time in two years. What foreign landlords can claim, the DPE freeze that still bites, and the one-year deadline.

Your DPE Says A, the Thermometer Says 36°C: France’s Heat-Trap Homes and How Not to Buy One

A third of France's best-rated homes turn into ovens each summer. What the DPE letter actually measures, the summer-comfort indicator nobody reads, and the checks that spare you from buying a bouilloire thermique.

The Senate Just Rewrote France’s Renovation Deal – and Left Your LMNP Alone

The French Senate adopted the Relance Logement bill on 8 July 2026 - swapping the works threshold for a two-class DPE test and halving the copropriete shield to 18 months, while the landlord amortissement statute lives in the budget law, not this bill. What changes, what does not, and what September can still undo.