Important information regarding the 2026 Finance Act
I would like to share some important information with you regarding the 2026 Finance Act, which introduces an annual tax of 20% of the market value of certain non-business assets held through wealth-holding companies.
In our region, where many properties are subject to corporate ownership structures (second homes, family properties held through holding companies, older wealth structures), this issue may concern more cases than it may initially appear.
For properties for which the partners reserve the right of personal use, the market value will become the basis for a potentially very significant tax charge.
Two key points should therefore be anticipated:
- a well-reasoned determination of the market value as of the end of 2026;
- verification or determination of a consistent market rental value.
These are precisely the areas where our law firm can assist and support you.
Our firm can help you assess your situation with peace of mind and ensure the legal and tax valuation of your assets in France.
Kind regards
Cabinet Nicolas BRAHIN
Advokatfirma i NICE, Lawyers in NIC
Camilla Nissen MICHELIS
Assistante – Traductrice
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com
