The Finance Act 2025 was adopted by Parliament on 6 February 2025 and enacted on 14 February 2025.
Following the publication of the Finance Act for 2024 on 30 December, we outline below some of the more significant measures of interest to individual taxpayers in France.
3% Tax on French Real Estate Assets : any inaccuracy in the information provided on the form will result in the payment of the tax
What obligation do I have to report if I own estate in France ?
The filing of the declaration for the 3% tax on the market value of properties held in France for 2021 will now have to be made electronically (and not by post as in previous years).
French 3% annual tax on real estate: Repeated late filings are severely sanctioned
France: New amendments on the tax filing obligations of the trustees
