Can I get a tax reduction for employing gardener at second home in France?
Rebate is available to people who employ someone to work at their home via the Cesu system
The scheme is not available to non-residents, who are offered a system called TPEE
Maksim Safaniuk/Shutterstock
Reader question: If I employ a gardener at my second home in France as a non-resident, am I entitled to a 50% reduction against my taxe d’habitation and taxe foncière, as these mean I am a French taxpayer?
The 50% you are referring to is a tax credit which is available to people who employ someone to work at their home via the Cesu system (Chèque emploi service universel).
However, the Cesu scheme is not available to non-residents, who are, alternatively, offered a system called TPEE (titre particulier employeur étranger).
This is run by Urssaf, as is the Cesu scheme, and aims to give similar administrative simplifications, including providing an online employer’s space, keeping a record of employees and allowing you to declare what you have paid and Urssaf to calculate social security contributions due.
However, there are no tax credits against the local property taxes, only against income tax.
Also, unfortunately, even for people who are not French tax residents but who have some French-declarable income (and potentially some French income tax to pay), tax credits are only in rare cases applicable, and this is not the case for credits related to employment in the home.
For more about the TPEE see their website.
