Tax & Regulation

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.

A 16 April 2026 Cour de Cassation ruling settles, for the first time, that an action to rectify a French notarial deed of property sale is a personal action with a 5-year prescription. What British buyers need to know.

At one minute past midnight on 1 May 2026, England's biggest tenancy reform in nearly four decades came into force. What the Renters' Rights Act does, and how the new English regime compares to French law that's been in place since 1989.

INSEE's Q1 2026 IRL of 146.60 (+0.78% YoY) sets the rent-revision cap on French residential leases. A British landlord's guide to article 17-1, the DPE F/G freeze, the DOM/Corsica indices, and the one-year invocation deadline.

Selling French property as a UK resident? A precise 2026 guide to plus-value immobilière: the 19% + 17.2% rate, the 22- and 30-year abattement schedules, the de Ruyter UK national-insurance carve-out giving a 26.5% effective rate, the représentant fiscal threshold, and the loi de finances 2026 LMP update.

PM Sébastien Lecornu just unveiled a housing bill that softens the DPE F/G letting ban: landlords can keep letting, provided they sign a renovation contract. Three years for houses, five for flats — here's what British landlords need to know.