FRANCE - THE CONCEPT OF SECONDARY RESIDENCE FROM A TAX PERSPECTIVE
Saturday, January 18, 2025 - 10:56
Analysis of the Concept of Secondary Residence from a Tax Perspective : The concept of a secondary residence holds particular importance in tax matters, both for individuals and tax administrations. It refers to a property that is not the owner's primary residence and is used occasionally, particularly for leisure or vacation purposes. This distinction has significant tax implications, notably in terms of local taxation, real estate wealth tax (IFI), and taxation applicable in case of sale.
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