Conseil d’État rules on dual primary residences for French couples

The French Conseil d’État has issued a ruling that could allow couples filing joint tax returns to claim two separate primary residences, specifically regarding the housing tax (taxe d’habitation) on secondary residences.

In a decision rendered on July 7, 2026, the Council acknowledged that the status of a primary residence can be assessed separately for each spouse, even within a single tax household. This marks a shift from the previous principle where a joint tax household was required to declare only one primary residence.

However, the specific couple involved in the case lost their appeal because they failed to provide sufficient evidence to prove that each home was indeed their primary place of living. The court emphasized that a tax declaration alone is insufficient; the administration will require rigorous proof of actual occupation. This includes examining utility bills, administrative documents such as vehicle registrations and voter lists, employer certificates, and school enrollment records to establish the effective place of residence as of January 1st.