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3713
Question 3713 — housing
Introduced
4 February 2025
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répondue
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Discovery layer
Source updated
3 June 2025
Summary
Mr. Stéphane Vojetta draws the attention of the Minister of the Economy, Finance and Industrial and Digital Sovereignty to the status of residences held by French expatriates abroad. In most cases, the need to maintain residence in France is often imperative for expatriates. Also, seasonal rental allows them to cover the costs relating to the conservation of their property, while retaining the opportunity to use the accommodation upon return to France, in the same way as a main residence. As such, it would seem appropriate, given the particular situation of French people residing outside France, that their residence is not treated by the tax administration as a “secondary residence” in the same way as those of their compatriots whose main residence is established in France. Mr. Deputy also specifies that the legal particularity of the “single residence” in France of a non-French or European resident taxpayer already exists in article 150 U of the general tax code. By extension, he would like to know whether the development of a specific legal status for housing owned in France by French people living abroad would be possible.
Machine translation from French. The official text remains authoritative.
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- Official source: https://www.assemblee-nationale.fr/dyn/17/questions/QANR5L17QE3713
- Open data entity: https://www.assemblee-nationale.fr/dyn/opendata/QANR5L17QE3713