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Notaire enquiry


stan
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As per previous posts on this forum, I have received an offer for the house, my primary residence, and hopefully all will proceed ok up to and including the final sale date which I hope will be late December. Now, I know the role of the Notaire is to collect all taxes due, and in my case, before I leave the country to return to the UK.

By late December I will have paid all my Fonciere and habitation taxes for 2012.

If I was still resident on 1st January, I would be liable for Fonciere and habitation taxes for 2013, which the Notaire would be keen to collect. (ie in the event that the final sale date creeps into January)

What then happens to the 2012 credit d`impot (I dont pay any tax on income due to Double Treaty) which I have received in the past for mortgage interest on my primary residence. Is it the case that because I would not be resident when the tax returns are due, that I would not receive my credit d`impot for mortgage interest accrued during 2012? Would the Notaire arrange a tax refund before I go, or would I have to submit a tax return in 2013 for 2012 mortgage interest, even though I am no longer a resident...or do I lose it?

How does this work?..or does it?

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I can't tell you about the Credit d'Impôt, but I had a similar case where the signing was due in December, but dragged on to 6th January.

I argued that I had left the house before the 1st January as had been planned and so it was uninhabited.

I didn't expect to get away with it but I did for the Taxe d'habitation.

For the Foncières he gave me a cheque to cover it as obviously he was there for almost all the year.

I was lucky on both counts as I believe technically  since the house was liveable I should have paid the taxe d'habitation.

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If this does happen I think the Notaire will suggest that the buyer pays for 11 months of the Foncières,or whatever the relative proportions are  but you will have to pass  it  on to the tax people  later in the year.

That is to say you get a cheque at the time of sale, but the payment for the year falls later around October.

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[quote user="Boiling a frog"]Would you not have to submit a tax return for 2012 in May 2013 thereby receiving your credit.[/quote]

Thats what I was wondering Boiling s Frog..is it allowed to submit a tax return in 2013 for the credit d`impot due for 2012 when I would no longer be resident in France?

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Just because you are no longer resident does not mean that a tax form should not/cannot be filled out.  Look at it the other way, if your income was taxable in France, I am certain les impots would be after you to complete a tax form.

 

And I am all but certain that to get your credit you will have to complete a tax form - otherwise how do the authorities know how much to credit you?

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Let me relate what happened to us in mid-2010.

The Notaire said that we should pay the Fonciere for the whole year when it became due (Octoberish). Based upon the previous years Fonciere she then apportioned the annual amount and we were given a cheque by the buyer for their share. O K we lost a few €uros on the deal.

We didn't pay T d H so I can't help there.

We told the various French tax authorities a UK address so the Fonciere bill turned up there and in May of 2011 the Income Tax forms turned up. Filled in, half a year so no tax to pay, and we never heard from them again after the nil calculation arrived.

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[quote user="Lou"]I don't think it matters where you are resident when you fill in the tax return, what matters is where you were resident during the relevant period i.e during 2012.

Lou

[/quote]

Thanks Lou, that clarifies the situation.

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Stan, you really are looking at this from the wrong angle. You are a french resident in 2011 and you will fill in your tax return next spring time. Doesn't matter where you are, you fill in the tax form for 2011 next spring and you will get all your allowances etc.

We left at the beginning of March, four years ago and the following late spring filled in two forms, one for the normal impots for the first couple of months and they gave us all our allowances for that year and the other for the centre de non residents for the rest of the year as all our income comes from France, even though we live in the UK.

 

In the olde days, one had to sort and pay all taxes out prior to leaving France, the douane wanted to see a copy of it before they would let the removal wagon through........... but that was a long long time ago![:D]

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[quote user="NormanH"]I can't tell you about the Credit d'Impôt, but I had a similar case where the signing was due in December, but dragged on to 6th January.
I argued that I had left the house before the 1st January as had been planned and so it was uninhabited.
I didn't expect to get away with it but I did for the Taxe d'habitation.
For the Foncières he gave me a cheque to cover it as obviously he was there for almost all the year.

I was lucky on both counts as I believe technically  since the house was liveable I should have paid the taxe d'habitation.
[/quote]

Taxe d'Habitation is not due if the house is uninhabited and without furniture, at least for a short - ish time.

We bought a house in August 2010, but, anticipating a big delay before we could sell the current house, we didn't move right away.

We asked for, and after the house had been inspected by the garde municipale, received a cetificate from the Maire stating the house was empty of all furniture on January 1st 2011.

We sent the certificate, with a covering letter, to the Centre des Impôts, and were not charged for Td'H last year.

We sent another certificate in January this year, as we didn't move in until March, and (so far) haven't received a bill fot Td'H for this year.

 

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[quote user="idun"]

Stan, you really are looking at this from the wrong angle. You are a french resident in 2011 and you will fill in your tax return next spring time. Doesn't matter where you are, you fill in the tax form for 2011 next spring and you will get all your allowances etc.

[/quote]

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[quote user="NormanH"]If this does happen I think the Notaire will suggest that the buyer pays for 11 months of the Foncières,or whatever the relative proportions are  but you will have to pass  it  on to the tax people  later in the year.

That is to say you get a cheque at the time of sale, but the payment for the year falls later around October.

[/quote]Our final acte stated that tax fonciere would be split pro-rata based upon last year's bill (so we would give the seller a cheque to cover it) and that both parties would take this as final settlement regardless of what this year's bill came in at.

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I see Benjamin had the same experience....

[quote user="nomoss"]We asked for, and after the house had been inspected by the garde municipale, received a cetificate from the Maire stating the house was empty of all furniture on January 1st 2011.

We sent the certificate, with a covering letter, to the Centre des Impôts, and were not charged for Td'H last year.[/quote]Do you ask for this certificate at the mairie?  Do they actually inspect the place on New Year's Day?? 

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[quote user="Debra"]I see Benjamin had the same experience....
[quote user="nomoss"]We asked for, and after the house had been inspected by the garde municipale, received a cetificate from the Maire stating the house was empty of all furniture on January 1st 2011.

We sent the certificate, with a covering letter, to the Centre des Impôts, and were not charged for Td'H last year.[/quote]

Do you ask for this certificate at the mairie?  Yes

Do they actually inspect the place on New Year's Day??  No, they are on holiday then[:)] We arranged a date for the inspection when I asked for the certificate. I think it was on 3rd Jan, but the certificate was dated 1st Jan. 

[/quote]
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OK thanks.  There isn't much doubt that the house we just bought is uninhabitable, since the vendors ripped out the whole kitchen, including the sink, but I wasn't sure what to do about making sure we don't have to pay tax d'habitation on it until it is at least possible to live there.  So ask at the mairie before the Xmas holidays, I presume?

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[quote user="Debra"]OK thanks.  There isn't much doubt that the house we just bought is uninhabitable, since the vendors ripped out the whole kitchen, including the sink, but I wasn't sure what to do about making sure we don't have to pay tax d'habitation on it until it is at least possible to live there.  So ask at the mairie before the Xmas holidays, I presume?
[/quote]

Yes. As far as I remember I asked them about it just after we bought the house and they suggested to ask them again nearer New Year.

The main thing is to make an appointment before the end of the year.

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