French holiday homes face extra ‘empty’ tax

Moves to combat Airbnb-type tourist rentals of second homes have seen some communes agree to impose a surtaxe de la taxe d’habitation which can amount to an extra 60% on part of the tax.

It is a way of targeting empty holiday homes to bring more properties into the year-round rental market and ease housing shortages – as well as helping to make up for shortfalls from the ending of the taxe d’habitation on 80% of main homes.

The law allows communes facing housing pressures to increase their share of the taxe d’habitation on unoccupied furnished properties – holiday homes, seaside flats and mountain chalets.

Communes ...

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