France extends tax audit period for secondary residences

The French tax administration has extended the audit period for local taxes related to secondary residences and vacant housing. Under the law of June 25, 2026, the timeframe for authorities to verify payments and issue adjustments for these specific taxes has increased from one year to three years.

This reform applies to taxes due from 2025 onwards and aims to improve the detection of fraudulent occupancy declarations. Tax authorities intend to use enhanced investigative powers, including cross-referencing online data with public records, to identify owners who fail to declare secondary residences or misrepresent vacant properties as occupied.