FR2.3.1 Renting Furnished Property

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FR2.3 The regimes for the taxation of rental income

Commentary

FR2.3.1 Renting furnished property | France

France

Under UK-France Double taxation Convention of 19 June 2008, Art 6, rental income is taxable in France, ie the country where the property is situated. If the taxpayer is a UK resident, rental income must be declared to both French and UK tax authorities.

Rental income benefits from reliefs and exemptions under different tax regimes which depend on whether the property is rented furnished or unfurnished. To be considered 'furnished', a living space must be equipped with all the necessary furniture and equipment. The list of essential furniture and equipment is established by Decree No 2015-981 of 31 July 2015.