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Trêve hivernale: Why you can’t be evicted in winter in France

France has a lot of laws that protect the rights of ordinary people, and one of the most famous is the trêve hivernale, or winter truce. Here's what it means.

A homeless man sleeps on the streets in Strasbourg, eastern France.
A homeless man sleeps on the streets in Strasbourg, eastern France. Photo: Frederick Florin/AFP

Tenants in France who stop paying their rent obviously run the risk of their landlord losing patience and throwing them out – but only between the months of April and October.

That’s thanks to the trêve hivernale – the winter truce that means you cannot be thrown out onto the streets while the country is in the depths of winter. The trêve hivernale is enshrined in law and also applies to utility companies – your electricity and gas cannot be cut off in the winter no matter how badly you are in arrears.

Of course that doesn’t mean you are safe forever, because landlords can and will evict you once the truce ends on March 31st, so we’re not advising people to stop paying over the winter.

The winter truce was extended in 2020 because of the financial hardship caused to many by Covid lockdowns, but the 2021 winter truce began on its usual date of November 1st and will run – barring unforeseen circumstances – until March 31st 2022.

The law is not without its critics – landlords don’t like it for obvious reasons. And in France not all landlords are wealthy, many people inherit property and for some older people the rental income from a property they have inherited is a vital supplement to their pension.

And housing charities say it acts as a ‘sticking plaster’ rather than addressing the real issues of why people get into arrears in the first place or putting in place better financial support for less well off people.

But in general, the rights of tenants are better protected in France than in many other countries. Read more about your rights while renting here.

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TAXES

Explained: France’s exit tax

Planning on leaving France? You may, depending on your circumstances, be charged the 'exit tax'.

Explained: France's exit tax

Like some other European countries, France does have an exit tax for those (French or foreign) who are leaving the country. It’s known by the English name l’Exit tax.

However, it won’t affect most people.

Only those who have been tax resident for a minimum six years of the 10 years immediately before they permanently move out of the country are liable to pay an exit tax – if, that is, they own property, titles or rights worth a minimum of €800,000, or that represent 50 percent of a company’s social profits.

If that affects you, the best advice is to seek expert individual financial advice before moving out of France for good. The relevant page on the French government’s impot.gouv.fr website says it is possible to defer payments, and some relief is available.

Because of the relatively high figures involved, this tax is irrelevant for most people. That said, however, you will still have to inform tax authorities that you are moving out of the country because you may still have income, property and capital gains taxes to pay.

Income tax

You must inform the tax office that you are moving and give them your new address so that your tax declarations can be transferred to your new address.

You are liable for tax on everything you earned in France prior to your departure as well as on any French earnings that are taxable in France under international tax treaties that you earned after your departure.

The year of your departure, you declare your previous year’s earnings as normal – declarations in spring 2024 are for earnings in 2023.

A year later, you will have to declare any earnings taxable in France from January 1st up to the date of your departure, and any French-sourced income taxable source until December 31st of the year of your departure.

If you continue to have any French-sourced income – such as from renting out a French property – you will have to declare that income annually, using the non-residents declaration form.

Property taxes

You will have property taxes to pay if you own a French property on January 1st of any given year – whether it is occupied or not. 

Property tax bills come out in the autumn, but they refer to the situation on January 1st of that year, so even if you sell your property you will usually have the pay a final property tax bill the following year.

Moreover, if you receive income from property in France or have rights related to that property (such as shared ownership or stock in property companies), as well as any additional revenue connected to the property, during the year you leave France, you will be required to pay taxes on these earnings.

If any property assets in France exceed €1.3 million on January 1st of a given year, you may also have to pay the wealth tax (IFI).

READ ALSO What is France’s wealth tax and who pays it?

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Capital gains tax 

If you sell your French property or share of a French property, you may be liable for capital gains tax at a rate of 19 percent. It will also be subject to social security contributions at the overall rate of 17.2 percent.

Capital gains tax varies depending on how long you have owned the property and whether it was a second home or your main residence.

READ ALSO How much capital gains tax will I have to pay if I sell my French property?

The good news is, if you move to another EU country, or any country that has a specific tax agreement with France, you may be exempt from capital gains tax for non-resident sellers on the sale of a property that was your principal residence in France.

If you move elsewhere, you may be able to claim exemption on capital gains tax up to €150,000. As always, you should seek expert financial advice.

Tell Social Security

Inform social security that you are leaving France permanently – and return your carte vitale if you have one. If you do not, you may be liable for any benefits you receive to which you are no longer entitled.

More mundane tasks involve informing utility and water companies, your internet provider, if you have one, the phone company, your insurance companies, banks – and La Poste, who will be able to forward your mail for up to 12 months, for a fee…

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