France housing updates: vacancy tax and winter eviction truce

In France, local administrative and legal frameworks regarding housing are undergoing shifts. A municipal council session has addressed the institution of a new Vacancy Tax on Residential Premises (TVLH) to replace a previous tax expiring on January 1, 2027. To ensure continuity, the new tax must be voted upon before October 1, 2026.

Separately, the upcoming 2026-2027 winter truce (trêve hivernale) will suspend tenant evictions from November 1, 2026, to March 31, 2027. While this measure protects tenants from displacement during winter months, it does not cancel rental debts. Unpaid rents, charges, and penalties continue to accumulate during this five-month period, creating financial pressure for property owners, particularly small-scale landlords who rely on rental income to cover mortgage payments and living expenses.