Liable or not?

[hughnique]

Having moved out and back to blighty early April this year, I was under the impression that I was still liable to pay the Tax Fonc, due for 2025, which is collected, in my case, by prelevement monthly in 2026. I am now doubting as to whether or not that is the case. A colleague states that he stopped paying his TF the moment he signed the final act, and responsibility was inherited by the buyer. Indeed having written to the local Impot regarding the question, as the balance in my French account won't stand another payment, a reply was received that I had no liability for the TF, and that I owed zero, after that I requested a refund from April this year, and a cessation of the direct debit, subsequently I am informed the matter has been referred to the main tax office in Angers. Does anyone have any knowledge of this situation?

[RobertArthur]

Question: when did you sign the final act?

My understanding is that Property tax (taxe Foncière) is payable for the whole year by the owner as at 1 January of that year. If you sell or buy a property during the year, the seller (the owner as at 1 January) remains solely liable for the full amount of property tax for the whole year.

Unlike property tax, the housing tax (taxe d'Habitation) is not split between the seller and the buyer for the current year at the time of the sale. The tax authorities consider that the person occupying the property (owner, tenant or occupier living there rent-free) on 1 January is solely liable for this tax.

We sold our second home in France last July. The procedure outlined above was later confirmed to us once again by the tax office in Nevers. This was because there were constant problems with the direct debit for our taxe d’Habitation following the changes introduced under President Macron. After a lot of back-and-forth with the person in charge there, we got to know each other better and better. We didn’t quite get to the point of sending each other holiday photos, but it was a close call.

Robert, après le 31 décembre 2025, tu seras un homme totalement libre. Les autorités françaises ne pourront te retrouver que pour d'éventuelles infractions au code de la route...

Another reliable source, in Paris.

[Wilbro]

Surely for a main residence there is no Tax d'Hab, just Tax Fonc and on selling you are no longer responsible. I thought that Hughnique was selling his main residence and therefore once it's sold the responsibility goes to the new owner.

[hughnique]

Yes it was my main residence, but I am receiving conflicting reports as to my liability with regards to the TF after my final act on the 2nd April, I continued to pay it as I believed it was from the year B4 2025.

[RobertArthur]

The 2nd of April this year, 2026? You were the owner as at 1 January 2026. No specific clause in the final act as mentioned in the short summary of the French Gornement? .........<< However, at the time of purchase, it is possible to include in the final act an agreement between the seller and the buyer to apportion the payment of the taxe foncière according to the date of the transaction. This ‘pro rata temporis’ agreement allows the amount of the tax to be divided between the buyer and the seller according to the length of time each party has owned the property. >>

Regardless of what is stipulated in the final act on this matter, the bill in its entirety is payable by the person who was the owner on 1 January of this year.

The direct debit will be taken from 25 September 2026. If the payment deadline is 16 November 2026, you have until midnight on 21 November to pay online; the direct debit will be taken from 26 November 2026.