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 if you rent out your French property at the 1st of January, your tenant is liable to pay the “taxe d’habitation”* (as long as it is not a “seasonal”/ holidaymakers tenant)**. However, the landlord must take precautionary steps when the tenant moves out:

  •      if your tenant informs you of its intention to move out: you must request a proof showing the settlement of all “taxe d’habitation” for all the years your tenant has had a tenancy agreement at your property as at the 1st of January. If you do not get it, you must inform the Treasury within one month by letter with acknowledgement of receipt.
  •      if your tenant moves out before the deadline set by the lease without having told you, you have 3 months to inform the Treasury by sending a letter with acknowledgement of receipt.
Otherwise the landlord may be liable to pay the “taxe d’habitation” to the French tax authorities. However, if the tenant left before the collection of the tax (so between the 1st of January and the collection in November), the landdord cannot be in any case responsible for the payment of the tax which has not yet been collected.
In a nutshell:
  • If your tenant leaves between the collection of the tax (generally mid November) and the 31st of December: the landlord needs to have a proof of the payment of the “taxe d’habitation” for every year
  • If your tenant leaves between the 2nd of January and the collection of the tax, the landlord needs to get the proof of payment for every years the tenant had a tenancy agreement as of the 1st of january, except the current year (as the tax has not been collected yet).
*For further information on “taxe d’habitation” please read our posts:
**As a reminder: the “taxe d’habitation” is paid by the landlord if the property is not rented as  at the 1st of January, as long as the property is furnished (very basic furniture is enough for the French tax authorities).  Therefore you have to pay the “taxe d’habitation” for your second home in France which is furnished. If the property is not furnished, the landord is not liable to pay the taxe d’habitation. However, the landlord may have to pay a “taxe sur les logements vacants” if the property remains not furnished and not rented for a few years.
If you rent your property for holidaymakers at the 1st of January, you still have to pay the “taxe d’habitation”.