{"id":3199,"date":"2019-02-04T10:28:39","date_gmt":"2019-02-04T10:28:39","guid":{"rendered":"https:\/\/vivreauportugalconsulting.com\/?p=3199"},"modified":"2022-08-26T15:38:40","modified_gmt":"2022-08-26T14:38:40","slug":"french-from-abroad-not-eligible-for-home-tax-exemption","status":"publish","type":"post","link":"https:\/\/vivreauportugalconsulting.com\/en\/les-francais-de-letranger-non-eligibles-a-lexoneration-de-taxe-dhabitation\/","title":{"rendered":"FRENCH CITIZENS ABROAD NOT ELIGIBLE FOR THE EXEMPTION"},"content":{"rendered":"
\"property<\/figure>\n\n\n\n

FRENCH NATIONALS LIVING ABROAD ARE NOT ELIGIBLE FOR THE RESIDENCE TAX EXEMPTION<\/strong><\/h2>\n\n\n\n

As a reminder, Article 5 of the LF for 2018 progressively implements, over three years, a housing tax rebate for the principal residence (reinstatement of an Article 1414 C within the CGI).<\/strong><\/p>\n\n\n\n

The conditions<\/h2>\n\n\n\n

This tax break will benefit taxpayers who meet <\/span>three conditions:<\/strong><\/h2>\n\n\n\n
  • not already be exempt or relieved from property tax under other schemes;<\/li>
  • have income not exceeding \u20ac27,000 for the first family quotient share, plus \u20ac8,000 for each of the first two half-shares and \u20ac6,000 for each additional half-share starting with the third. This income is assessed in accordance with the conditions set forth in Article 1391 B ter-IV of the General Tax Code;<\/li>
  • not also be subject to the ISI.<\/li><\/ul>\n\n\n\n

    As Robert del Picchia, the senator representing French citizens living abroad, points out, \u00abFrench citizens living abroad, who sometimes maintain a residence in France as a link to their home country. are not eligible for this exemption, even if their worldwide income falls below the announced thresholds. Their residence in France is considered a second home.\u00bb<\/p>\n\n\n\n

    Given that real estate income earned by French citizens living outside France is now subject to social security contributions (CSG-CRDS) and in light of the upcoming increase in these contributions. The senator asked the government<\/strong> \u00abIf French citizens living abroad whose worldwide income falls below the announced thresholds could be eligible for a phased exemption from the housing tax based on their sole residence in France.\u00bb <\/p>\n\n\n\n

    The government has just responded in the negative<\/strong><\/p>\n\n\n\n

    \u00abThe President of the Republic has also pledged to ensure that a very large majority of households subject to the housing tax will be gradually exempted from the burden of this revenue-generating tax.\".<\/p>\n\n\n\n

    For this reason, Article 3 of the 2018 Finance Bill proposes to introduce, effective with the 2018 tax assessments, a new tax relief measure which, in addition to existing exemptions, will allow approximately 80 % households to be exempt from paying the housing tax on their primary residence by 2020.<\/p>\n\n\n\n

    This goal will be achieved gradually over a three-year period.<\/strong><\/p>\n\n\n\n

    Thus, this new tax exemption applies only to housing tax assessments related to the primary residence. Consequently, the new tax exemption cannot, by definition, apply to residential properties occupied by French nationals residing outside France. In any case, both conventional law and European law would be incompatible with a tax provision that favors certain non-resident taxpayers based on their nationality. Consequently, there are no plans to change the legislation on this point.\u00bb<\/p>","protected":false},"excerpt":{"rendered":"

    French citizens abroad are not eligible for the progressive exemption from the housing tax. <\/p>","protected":false},"author":1,"featured_media":3825,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"Les Fran\u00e7ais de l\u2019\u00e9tranger ne sont pas \u00e9ligibles \u00e0 l\u2019exon\u00e9ration progressive de la taxe d\u2019habitation","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1684,1],"tags":[],"class_list":["post-3199","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalites-des-expatrier-au-portugal","category-fiscalite-des-francais-au-portugal"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/vivreauportugalconsulting.com\/wp-content\/uploads\/2018\/11\/taxe-habitation.jpg?fit=1000%2C495&ssl=1","_links":{"self":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/posts\/3199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/comments?post=3199"}],"version-history":[{"count":0,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/posts\/3199\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/media\/3825"}],"wp:attachment":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/media?parent=3199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/categories?post=3199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/tags?post=3199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}