FRENCH NATIONALS LIVING ABROAD ARE NOT ELIGIBLE FOR THE HOUSING TAX EXEMPTION As a reminder, Article 5 of the LF for 2018 progressively introduces a three-year housing tax rebate for the main residence (reinstatement of an Article 1414 C within the CGI). Terms and conditions This rebate will benefit taxpayers who meet three conditions:
not already be exempt or relieved from property tax under other schemes ; have an income of no more than €27,000 for the first part of the family income...
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