How to File Your French Non-Resident Tax Return in 2026: The Foreign-Owner’s Checklist
If you own French property and live abroad, you owe a French tax return by 21 May 2026 — even with zero rental income. Here is the box-by-box walkthrough, deadlines, and the five mistakes foreign owners make every year.
The 90/180 Schengen Rule for Foreign Owners of French Property: How Long You Can Actually Stay
A non-EU passport holder can spend a maximum of 90 days in any rolling 180-day period in the Schengen Area. This is the rule that catches more foreign owners of French property at the border than any other piece of post-Brexit law — and the VLS-T visa is the legal way around it.
The Real Cost of a Paris Pied-à-Terre in 2026: An Honest Spreadsheet for Foreign Buyers
What does a Paris pied-à-terre actually cost a foreign owner in 2026? We walked through a representative €500,000 one-bedroom and added up every line — DMTO, copropriété, taxe d'habitation surtax, CSG/CRDS, exit CGT. The honest after-tax net yield is 2.1%, lifestyle value notwithstanding.
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.