Holiday Home sold in France

[peter rice]

I sold a house in mid March 2023 but still paying the Taxe d'habitation to the end of the year,  Is this correct or should the new owner pay for this.

[DaveLister]

Good evening Peter and welcome to the forum. Taxe d'habitation( when applicable ) is the responsibility of whoever is the owner of the property on the 1st of January. So I would say yes.

[Hectorsdad]

…..yes it means you paid for the year and the new owners will not pay anything. I am assuming that the system has not changed regarding the payment of Tax d’Hab. I think that the Taxe Fonciere is paid pro rata and the new owner is liable to their portion for the year. I am not an expert or have much experience in these matters but I am sure other members will be able to give a definitive statement. I trust DaveLister!

[DaveLister]

21 minutes ago, Hectorsdad said:

I trust DaveLister!

Careful!! 😉😃😃

[ssomon]

Actually, it depends on what you agreed to in the sale document (Acte de Vente) which you signed, so I suggest you read it.

Legally, Taxe d'Habitation is payable each year by whoever occupied the property, and Taxes Foncières by whoever owned it, on January 1st.

In practice, in many Departments, it is customary for the full year of the Td'H to be paid by the seller, and for the TF to be paid proportionally by both he buyer and seller.

However, buyer and seller are free to make and record whatever arrangements they agree on for the sale.