Posts by Holly

Taxation of Furnished Lettings Memorandum on Professional Vs Non-Professional Furnished Lettings Our memorandum provides an overview of the distinction between professional and non-professional furnished letting in France, including the applicable qualification criteria and changes thereto introduced from 1 January 2026, and their impact on both French residents and non-residents. To download the printable PDF file,…

French Property Ownership Memorandum on Ownership Structuring of French Situs Property Our memorandum provides an overview of the principal ownership options available for your French residential property, together with the associated French tax consequences for both residents and non-residents. To download the printable PDF file, click here. You will need Adobe Acrobat Reader installed, or…