Non-resident professional furnished letting: income test assessed against earned income taxed in the country of residence
To qualify as a professional furnished landlord, furnished letting receipts must exceed €23,000 a year and exceed the household's other earned income subject to income tax (Article 155, IV of the CGI (General Tax Code)). For a taxpayer not tax-resident in France, the 2026 budget act now compares these receipts with earned income of the same kind subject to a tax equivalent to income tax in their country of residence.
Measure originators
No official estimate found for this measure.
Measure impact
Concerns non-residents letting furnished property in France: the predominance test takes account of their earned income taxed abroad, not only their French-source income. According to the amendment's explanatory statement, the European Commission considered the previous rule discriminatory against non-residents.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration