France extends tax prescription periods for secondary residences

A new French law aimed at combating social and fiscal fraud has significantly extended the statute of limitations for certain local taxes. Under the provisions of Law No. 2026-534, which entered into force on June 25, 2026, the tax administration's period to rectify omissions or errors has been tripled.

The extension from one year to three years specifically applies to the residence tax on secondary homes, the tax on vacant housing, and the residence tax on vacant housing. For example, for taxes due in 2026, the administration now has until December 31, 2029, to claim unpaid amounts, whereas previously they only had until the end of 2027.

In cases involving proven fraud, the prescription period can be extended up to ten years. However, the property tax (taxe foncière) is excluded from this measure and maintains its original one-year prescription period. This reform aligns these specific local taxes with the general regime used for income and corporate taxes.