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BREXIT

Visas and second homes: What are the main issues for Brits in France post-Brexit?

Since the end of the Brexit transition period, Brits have faced new requirements for visiting or living in France. Here are some of the most common problems that readers of The Local have encountered with navigating the world of visas, residency cards and the 90-day rule.

Visas and second homes: What are the main issues for Brits in France post-Brexit?
Photo by KENZO TRIBOUILLARD / AFP

Pre-Brexit, UK nationals benefited from EU freedom of movement – which meant that moving to France did not require visas, while visitors could spend months at a time here without worrying about the 90-day rule.

But since the end of the Brexit transition period in January 2021, Brits have entered the world of ‘third country nationals’ who require visas and residency permits to live here, and have restrictions on visits (the same way that other non-EU nationals such as Americans, Canadians and Australians have always had).

Over the last couple of years, The Local has received a lot of questions about how the system works and which are the best visa options for Brits in France – whether they’re moving here to work, retiring here or wanting to spend time at a second home.

Brits already living here before the end of the Brexit transition period were able to benefit from the Withdrawal Agreement. This meant that they could stay, but had to register for a special post-Brexit carte de séjour residency permit.

Although the process was a long one, it seems that most people eventually got their card with few problems and are now able to use the card whenever necessary to prove their right to stay. In general, France has not seen the same type of problems as in Sweden and Denmark – where hundreds of Brits have been expelled from the country because they did not have the correct post-Brexit paperwork.

Those who move here after that date, or with to visit for long periods, will need a visa.

Here are the most common queries that people have raised;

Under 18s – perhaps the biggest issue for people who were already living here prior to 2021 is teenage children. Children do not require a carte de séjour, but once they turn 18 they must get one. Children who were living here with their parents before the end of the transition period still benefit from the Withdrawal Agreement, but cannot use the special online portal set up for post-Brexit residency cards. Instead, the application must be made directly at the préfecture.

EXPLAINED: How Brits in France can secure residency rights for their children

Under 18s who do not yet have the card have reported issues with proving their right to residency when, for example, they start learning to drive or want to get their first job. There have also been some issues with travel – full details here.

Moving to France

Brits who move here after January 1st 2021 don’t benefit from any kind of special deal and are treated exactly the same as other non-EU citizens such as Americans, Canadians and Australians – which means visas and residency permits.

‘Be prepared to wait’ – readers’ tips on getting post-Brexit visas

Some of the most common questions we are asked is what type of visa to apply for – we address that question in more detail here. It’s important to have the right kind, as all visa types have their own rules, for example a visitor visas requires an undertaking that you will not work in France.

The other thing that frequently catches people out is the post-visa paperwork. Getting the visa is far from the end of the admin – you will usually need to validate it upon arrival and may also be required to go for a medical appointment, take language classes or register with the OFII – more detail here.

Second-home owners 

The largest volume of questions we have received have been from second-home owners struggling to understand the restrictions on the time they can spend here. 

Pre-Brexit, Brits who owned property here could spend as long as they liked here, but since Brexit the 90-day rule applies. In short, second-home owners must restrict their visits to 90 days in every 180, or get a visa if they wish to spend longer.

The 90-day rule itself is quite complex, you can find a full explanation here and the answers to some common questions below;

For many people, 90 days in every 180 is enough, but those who want to stay longer will need a visa.

The biggest confusion here is around the type of visa needed – confusingly, France has two visas known as a ‘visitor visa’ – however they are very different.

Second-home owners who want to keep their main residence in another country should take the short-term visa known as visa de long séjour temporaire visiteur – or VLS-T. This is usually valid for 6 months and you can have one per year.

The other type of visitor visa is the long-term visa de long séjour valant titre de séjour visiteur or VLS-TS. This is for people who intend to live in France without working (eg pensioners). It may seem attractive to second-home owners as it lasts for a year, but by applying for this visa type you are telling French authorities that you intend to live here. This means extra post-visa requirements (as outlined above) as well as implications for tax and healthcare. 

You can find a full explanation of the difference between the two ‘visitor’ visas HERE. 

Second-home owners who wish to keep their main residence in the UK also need to be aware that they are not entitled to the post-Brexit carte de séjour – some of these were issued in error, but having this type of card when you do not live in France can create all sorts of problems from issues with the French taxman to problems with car registration – full details here

And finally a word about tax – residency in immigration terms and ‘tax residency’ are not the same thing, and spending a large portion of the year in France can affect your tax status.

Many people also ask us if France is likely to either relax the 90-day rule for second-home owners or create a special second-home owner visa. We don’t pretend to be able to predict the future – but we put that question to the former UK ambassador to France to ask his opinion. Here’s what he said

If you have a question not covered in this article, feel free to email us on [email protected] – you can find more information in our Brexit section HERE.

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PROPERTY

St Tropez, Chamonix: The French towns hiking taxes for second-home owners in 2024

Owners of second homes in nearly 1,500 towns, cities and villages across France will see an increase in their property tax (taxe d’habitation) bills this year. 

St Tropez, Chamonix: The French towns hiking taxes for second-home owners in 2024

Second-home owners in certain parts of France – particularly those in popular destinations such as Saint Tropez, Chamonix, Ile de Brehat and Saint Malo – should prepare for their tax bills to jump up quite a bit in 2024.

In France there are two different types of property taxes. First, there’s the property owners’ tax (taxe foncière), which is paid by everyone who owns property in France, regardless of what they use it for or whether they are a French resident.

The second property tax – taxe d’habitation – is now only paid by second-home owners. Those who rent no longer pay any property taxes. 

READ MORE: Your guide to French property taxes

Each year, local authorities in areas with housing shortages can opt to increase the taxe d’habitation on the second homes in their area.

According to the Direction Générale des Finances Publiques, the number of communes voting to increase taxes for second homes has jumped to 1,461 in 2024, in comparison to 308 who did so in 2023.

According to the French government’s economy website: “[Taxe d’habitation] is calculated on the basis of the rental value of the dwelling and outbuildings, applying rates voted by the local authorities.” 

Local authorities in areas where demand for property outstrips supply (ie a zone tendue) can impose a surcharge on unoccupied properties and second homes. This would include, for example, major cities such as Paris, Lyon and Toulouse – among others – as well as popular tourist areas.

READ ALSO: French property: What is a ‘zone tendue’ in France?

Almost 10 percent of France’s housing stock is second homes, the vast majority owned by French people.

Where are taxes on second homes increasing?

In 2024, a total of 3,697 communes were handed the authority to increase taxe d’habitation bills, compared to 1,136 in 2023.

Of the additional 2,561 communes that have this right, 1,461 have chosen to do so. 

The full list of the 1,461 additional communes that have voted to increase taxe d’habitation on second homes is available, in département order, on a document via the impots.gouv website here (pdf).

The list also shows the exact rate of increase to be applied in each commune.

More than half of the towns voting to apply the tax rises in 2024 are concentrated in the Auvergne-Rhône-Alpes, Occitanie and Provence-Alpes-Côte-d’Azur. A total of 780 communes are in these three regions.

The remainder are concentrated mostly along the Atlantic coast and around Paris, including Divonne-les-Bains (Ain), Roquefort-les-Pins (Alpes-Maritimes), Île d’Aix (Charente-Maritime), Concarneau (Finistère), Mondouzil (Haute-Garonne), Arcachon (Gironde), Île de Bréhat (Côtes d’Armor), and Saint Malo (Ille-et-Vilaine).

Several towns opting to increase their taxe d’habitation were also popular tourist destinations, including Saint Tropez along the Mediterranean, Briançon, Chamonix and Chambery in the Alps, and Bonifacio in Corsica.

Overall, the average increase this year was 40 percent.

However, 539 of the 1,461 (or 37 percent) opted for the maximum 60 percent mark-up, according to government figures, in comparison to 39 percent choosing to do so in 2023.

Meanwhile, 59 communes chose to apply the lowest possible five percent increase, including Le Noyer (Hautes-Alpes), Balazuc (Ardèche), Propiac (Drôme) and Lamalou-les-Bains (Hérault).

What difference does this make to my tax bill?

The size of your bill will therefore depend on the value of your second home, and whether your local authority has imposed a surcharge for second homes.

To give you a rough idea, here are the average bills for 2023.

The aim of the surcharge is to encourage second-home owners to either sell the property, or rent it out long term.

Owners of second homes may be exempt from taxe d’habitation charges in particular circumstances.

  • You are obliged, because of your professional activity, to live in a different location from your main home
  • You retain exclusive use of the dwelling that was your main residence prior to being permanently housed in a care facility
  • You are unable to use the property as your principal residence for reasons outside your control, such as it not being fit for permanent habitation, or it is due to be demolished or renovated as part of a town-planning project
  • You have put it up for rent or sale at market prices

READ ALSO: Reader question – who has to pay France’s ‘vacant property’ tax?

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