Roche & Cie

Newsletter Heritage June 2017

The exclusion of the annual housing tax hides a reform of rental values?

While announcing wanting to remove for 80% of the population the housing tax, Emmanuel Macron seems to make a present…. But for many, it is the prerequisite for the major reform of rental values.

Such a reform should lead to an explosion of the property and the housing tax because it consists simply of taking into account the explosion of house prices and the evolution of housing for 30 years to better calculate the Local taxes (property tax and housing tax).

If the French housing tax concerns only a minority of French people, only the real owners will be impacted by this reform, which for years seemed impossible to implement because of the impact it would have on the ” All French;

According to simulations by the Directorate General of Public Finance (DGFIP), a revision of rental values ​​applied to the 46 million residential premises could lead to significant increases in property tax contributions, in particular for:

  • Apartments whose surface area does not exceed 25 m2 and those whose size is 200 m2
  • Houses with a total surface area between 50 m2 and 119 m2

For example, in the five departments tested by the tax authorities, owners of studios of less than 15 m2 would see their property tax rise by 42% after the revision and owners of 200 m2 apartments could pay an increased tax of more than 20%.

Conversely, the winners of this reform would be the owners of the houses over 140m ². For a house of 250 m2 or more, the amount of the property tax would be reduced on average by nearly 30%.


Building a swimming pool: The necessary autorisations.

The necessary permits will depend on the size of your pool. These rules are also valid for aboveground pools installed more than 3 months in the year.

If the pool does not exceed 10m² and outside protected areas, it is not necessary to apply for any authorization

If the basin is greater than 10m² and less than 100m², a prior declaration is required. For larger pools, a building permit must be submitted.

It is necessary to inquire at the town hall in order to know the particular rules and in particular the distance of implantation of a swimming pool compared to the neighbors which is of 3 meters in the majority of the cases.

If you live in a subdivision, there may be specific rules to follow.

The lack of authorization for the construction of a swimming pool can be fined from € 1,200 to € 300,000. The court may also order you to demolish everything that has been built and to “reassign the land for the restoration of the place in its former state”.

The law also provides for strict regulation of the safety of buried private swimming pools. It is mandatory to install at least one of these four safety devices: roof, barrier, alarm or pool enclosure.


Muriel Brault


You can download this information notice here


Cabinet Roche & Cie, Chartered english speaking accountant in Lyon, France.
Specialist in Real estate and non-résidents taxation.