{"id":92842,"date":"2026-04-21T18:15:00","date_gmt":"2026-04-21T16:15:00","guid":{"rendered":"https:\/\/www.ovonetwork.com\/blog\/?p=92842"},"modified":"2026-04-21T17:56:57","modified_gmt":"2026-04-21T15:56:57","slug":"france-2026-lmnp-lmp-rules-for-non-resident-owners","status":"publish","type":"post","link":"https:\/\/www.ovonetwork.com\/blog\/france-2026-lmnp-lmp-rules-for-non-resident-owners\/","title":{"rendered":"France finally fixes the LMNP\/LMP rules for non-resident owners (with important details to consider)"},"content":{"rendered":"\n<p><strong><strong>If you\u2019re a non-resident owner or a foreign investor with furnished rental property in France, we have some good news for you. But there are also some important details and trade-offs you need to understand: tax attorney Vincent Berthier de Bortoli, a specialist in tax and customs law, gives us his best advice to navigate these new regulations.<\/strong><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"h-looking-to-optimise-your-rental-revenue\"><strong>Looking to optimise your rental revenue?<\/strong><\/h4>\n\n\n\n<div class=\"block-ovo-cta-button\">\n  <div class=\"wp-block-button\">\n    <a href=\"https:\/\/www.ovonetwork.com\/en\/add-your-property\" target=\"_blank\" class=\"wp-block-button__link\">Estimate your revenue with OVO Network<\/a>\n  <\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"819\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-1024x819.jpg\" alt=\"\" class=\"wp-image-92832\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-1024x819.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-300x240.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-768x614.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-1536x1229.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-scaled.jpg 1920w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-150x120.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-250x200.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-350x280.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-cle-en-main-brock-wegner-unsplash-1140x912.jpg 1140w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Photo : \u00a9 Brock Wegner via Unsplash<\/figcaption><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-lmnp-and-lmp-understanding-the-different-classifications-when-renting-out-furnished-properties-in-france\"><strong>LMNP and LMP: understanding the different classifications when renting out furnished properties in France<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">What do LMP and LMNP classifications mean?\u00a0<\/h3>\n\n\n\n<p>In France, if you rent out furnished property, you\u2019re classified as either an <strong>LMNP<\/strong> (Loueur en Meubl\u00e9 Non Professionnel \u2013 non-professional furnished landlord) or an <strong>LMP<\/strong> (Loueur en Meubl\u00e9 Professionnel \u2013 professional furnished landlord).<\/p>\n\n\n\n<p>These classifications are very important.<\/p>\n\n\n\n<p>To be considered an LMNP, you need to meet one of these criteria:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Your annual rental income is less than \u20ac23,000; OR<\/li>\n\n\n\n<li>Your rental income is less than your professional income.<\/li>\n<\/ul>\n\n\n\n<p>This may seem straightforward, but if you live outside France, things can get complicated.<\/p>\n\n\n\n<div class=\"block-ovo-cta-button\">\n  <div class=\"wp-block-button\">\n    <a href=\"https:\/\/www.vbdbtax.com\/en\/contact-me\/\" target=\"_blank\" class=\"wp-block-button__link\">Book an appointment with Ma\u00eetre Vincent Berthier de Bortoli<\/a>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">What this meant for owners living outside France<\/h3>\n\n\n\n<p>The French tax authorities only counted <strong>income taxable in France<\/strong> when comparing your rental income to your professional income.<\/p>\n\n\n\n<p>For example, if you\u2019re a software engineer living in Singapore earning \u20ac120,000 a year, or a consultant in Dubai making \u20ac150,000, or really anyone living outside France with a decent salary, if that income isn\u2019t taxable in France (which it usually isn\u2019t), the French tax authorities didn\u2019t take it into account.<\/p>\n\n\n\n<p>As a result, if your rental income exceeded \u20ac23,000, you were automatically classified as an LMP, even though you clearly weren\u2019t a professional landlord. You were just living and working outside France.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-1024x768.jpg\" alt=\"\" class=\"wp-image-92834\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-1024x768.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-300x225.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-768x576.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-1536x1152.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-scaled.jpg 1920w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-150x113.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-250x188.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-350x263.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Jorat-salon-ete-1140x855.jpg 1140w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-the-problem-with-being-classified-as-an-lmp\">The problem with being classified as an LMP<\/h3>\n\n\n\n<p>Being classified as an LMP had two disadvantages.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1. French social charges (URSSAF) \u2013 for most non-residents<\/h4>\n\n\n\n<p>As an LMP, you were subject to French social security contributions via URSSAF on your rental profits. This added up to about 20-30% in additional charges on top of your income tax.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebebe2\"><strong>Important exception:<\/strong> If you were affiliated with a health insurance system in an EU country, Switzerland or the UK, you were exempt from these charges thanks to EU healthcare coordination regulations. So for this group, the social charges weren\u2019t an issue as an LMP.<\/p>\n\n\n\n<p>But for everyone else \u2013 non-residents from the US, Canada, Australia, Singapore, UAE, etc. \u2013 these charges were a major cost.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. Less favourable capital gains treatment<\/h4>\n\n\n\n<p>When you eventually sell your property:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>LMNP:<\/strong> You get the standard capital gains regime for individuals, with time-based allowances (22% reduction after six years, full exemption after 30 years);<\/li>\n\n\n\n<li><strong>LMP:<\/strong> You are subject to the professional capital gains regime \u2013 no time-based allowances, more complex rules, generally less favourable.<\/li>\n<\/ul>\n\n\n\n<p>So the automatic LMP classification was costly for foreign owners and investors.LMP \u00e9tait donc co\u00fbteuse pour les propri\u00e9taires et les investisseurs \u00e9trangers.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-1024x684.jpg\" alt=\"\" class=\"wp-image-92828\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-1024x684.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-300x200.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-768x513.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-1536x1025.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-2048x1367.jpg 2048w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-150x100.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-250x167.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-350x234.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-1140x761.jpg 1140w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-contrat-getty-images-unsplash-1920x1282.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Photo : \u00a9 Getty Images via Unsplash<\/figcaption><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The 2026 solution: what changes for non-residents<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Foreign income is now taken into account<\/h3>\n\n\n\n<p>The good news is that the 2026 Finance Bill (Article 12 Quindecies) finally addresses this issue.<\/p>\n\n\n\n<p>Under the new rules, non-residents can now include their <strong>foreign professional income<\/strong> when determining their LMNP\/LMP status, as long as that income is subject to income tax in their country of residence.<\/p>\n\n\n\n<p>So the Singapore software engineer\u2019s earnings of \u20ac120,000 and the Dubai consultant\u2019s \u20ac150,000 are both taken into consideration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What this means for non-residents<\/h3>\n\n\n\n<p>For many owners and investors living abroad, this means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Qualifying as an LMNP instead of an LMP;<\/li>\n\n\n\n<li>No French social charges via URSSAF (except for EU\/Swiss\/UK residents who were already exempt as LMPs);<\/li>\n\n\n\n<li>Better capital gains treatment when you sell (for most);<\/li>\n\n\n\n<li>Less complicated admin to deal with.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebebe2\"><strong>Note for EU\/Swiss\/UK residents:<\/strong> You\u2019ll now face the 7.5% \u201cpr\u00e9l\u00e8vement de solidarit\u00e9\u201d on capital gains, which wasn\u2019t applicable as an LMP. You\u2019ll still probably be better off overall, but it\u2019s worth factoring in.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A reform correcting a tax anomaly<\/h3>\n\n\n\n<p>It\u2019s worth noting that this change didn\u2019t come out of nowhere. The European Commission had flagged France\u2019s old rule as potentially discriminatory against non-residents and possibly contrary to EU principles on free movement of capital.<\/p>\n\n\n\n<p>So this reform isn\u2019t just about fixing an administrative headache \u2013 it\u2019s also about bringing French tax law into line with European principles.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-1024x683.jpg\" alt=\"\" class=\"wp-image-92822\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-1024x683.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-300x200.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-768x512.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-1536x1024.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-2048x1365.jpg 2048w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-150x100.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-250x167.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-350x233.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-1140x760.jpg 1140w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/livres-loi-krists-luhaers-unsplash-1920x1280.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Photo : \u00a9 Krists Luhaers via Unsplash<\/figcaption><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-the-catch-the-lmp-to-lmnp-conversion-tax-trap\"><strong>The catch: the LMP to LMNP conversion tax trap<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Why this change can be considered a cessation of professional activity<\/h3>\n\n\n\n<p>However, not all the news is good.\u00a0<\/p>\n\n\n\n<p>If you were classified as an LMP in 2025 and will become an LMNP in 2026 under the new rules, this status change is treated as a <strong>cessation of professional activity<\/strong>.<\/p>\n\n\n\n<p>The French tax authorities consider this as a taxable event. Specifically, it triggers <strong>capital gains tax on your property, based on its current value<\/strong>.<\/p>\n\n\n\n<p>This means you could owe capital gains tax <strong>without actually selling your property<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The theoretical risk of capital gains tax<\/h3>\n\n\n\n<p>Here\u2019s a simplified example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You bought your chalet in the Alps for \u20ac600,000;<\/li>\n\n\n\n<li>It\u2019s now worth \u20ac1,000,000;<\/li>\n\n\n\n<li>You convert from LMP to LMNP in 2026;<\/li>\n\n\n\n<li>In theory, the tax authorities could assess capital gains on the \u20ac400,000 appreciation;<\/li>\n\n\n\n<li>That would mean tax of roughly \u20ac150,000, without actually selling anything.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-why-this-tax-is-not-being-applied-in-practice\">Why this tax is not being applied in practice<\/h3>\n\n\n\n<p class=\"has-background\" style=\"background-color:#e3eaba\"><strong>However \u2013 and this is crucial <\/strong>\u2013 in practice, this capital gains tax on conversion is NOT being applied.\u00a0<\/p>\n\n\n\n<p>The French tax authorities recognise that triggering such a significant tax liability on a mere status change would be both unfair and potentially unconstitutional. So while the legal framework technically allows for this taxation, it\u2019s not actually being applied.<\/p>\n\n\n\n<p>That said, the situation remains somewhat unclear and could theoretically change, so it\u2019s worth monitoring it and discussing with your tax advisor.<\/p>\n\n\n\n<div class=\"block-ovo-cta-button\">\n  <div class=\"wp-block-button\">\n    <a href=\"https:\/\/www.vbdbtax.com\/en\/contact-me\/\" target=\"_blank\" class=\"wp-block-button__link\">Book an appointment with a consultant<\/a>\n  <\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"509\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-1024x509.jpg\" alt=\"\" class=\"wp-image-92826\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-1024x509.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-300x149.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-768x382.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-1536x764.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-2048x1018.jpg 2048w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-150x75.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-250x124.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-350x174.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-1140x567.jpg 1140w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-rendez-vous-getty-images-unsplash-1920x955.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Photo : \u00a9 Getty Images via Unsplash<\/figcaption><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-other-important-tax-changes-for-non-residents\"><strong>Other important tax changes for non-residents<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">The \u201cpr\u00e9l\u00e8vement de solidarit\u00e9\u201d issue for EU\/Swiss\/UK residents<\/h3>\n\n\n\n<p>This is a problem that affects non-residents covered by EU, Swiss, or UK health insurance.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">The former LMP Advantage<\/h4>\n\n\n\n<p>If you were classified as an LMP and had health coverage from an EU country, Switzerland, or the UK, you were exempt from French social charges on your rental income. The EU regulation on healthcare coordination protected you from double social contributions.<\/p>\n\n\n\n<p>This meant:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No CSG (<em>Contribution sociale g\u00e9n\u00e9ralis\u00e9e)<\/em>;<\/li>\n\n\n\n<li>No CRDS (<em>Contribution pour le Remboursement de la Dette Sociale)<\/em>;<\/li>\n\n\n\n<li>No other French social charges;<\/li>\n\n\n\n<li>Just the income tax.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">The new LMNP disadvantage\u00a0<\/h4>\n\n\n\n<p>If you are classified as an LMNP under the new rules, you\u2019ll be subject to the <strong>7.5% pr\u00e9l\u00e8vement de solidarit\u00e9<\/strong> on the capital gain when you eventually sell your property.<\/p>\n\n\n\n<p>This 7.5% contribution is not covered by EU healthcare coordination regulations. It\u2019s technically not considered a \u201csocial charge\u201d under EU law \u2013 it\u2019s a \u201csolidarity levy\u201d that France claims isn\u2019t subject to the same exemptions.<\/p>\n\n\n\n<p>So the reform that\u2019s supposed to help non-residents actually creates a new cost for EU\/Swiss\/UK residents who were previously LMPs:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As an LMP: No social charges at all on rental income or capital gains;<\/li>\n\n\n\n<li>As an LMNP: 7.5% <em>pr\u00e9l\u00e8vement de solidarit\u00e9<\/em> on capital gains when you sell.<\/li>\n<\/ul>\n\n\n\n<p>This is still better than the alternative of paying URSSAF charges on your ongoing rental income as an LMP. And the LMNP capital gains regime with time-based allowances is still more favourable overall. But it\u2019s worth knowing that this 7.5% will apply when you eventually sell.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"h-looking-to-optimise-your-rental-revenue-0\"><strong>Looking to optimise your rental revenue?<\/strong><\/h4>\n\n\n\n<div class=\"block-ovo-cta-button\">\n  <div class=\"wp-block-button\">\n    <a href=\"https:\/\/www.ovonetwork.com\/en\/add-your-property\" target=\"_blank\" class=\"wp-block-button__link\">Estimate your revenue with OVO Network<\/a>\n  <\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-1024x768.jpg\" alt=\"\" class=\"wp-image-92816\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-1024x768.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-300x225.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-768x576.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-1536x1152.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-scaled.jpg 1920w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-150x113.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-250x188.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-350x263.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Panorea-salon-hiver-1140x855.jpg 1140w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-the-2026-csg-increase-for-some-non-residents\">The 2026 CSG increase (for some non-residents)<\/h3>\n\n\n\n<p>There\u2019s another issue that non-resident property owners need to know about \u2013 and this one seems to be a legislative oversight.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">What happened<\/h4>\n\n\n\n<p>France\u2019s 2026 Social Security Financing Law increased the CSG (Contribution Sociale G\u00e9n\u00e9ralis\u00e9e \u2013 a social security contribution) from 9.2% to 10.6%. That\u2019s a 1.4 percentage point jump.<\/p>\n\n\n\n<p>For French residents selling property, the law specifically neutralised this increase for capital gains tax purposes. They are still taxed at the old rates. But the law forgot to include the same neutralisation for <strong>non-residents<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Who is affected<\/h4>\n\n\n\n<p>If you\u2019re a non-resident but you\u2019re affiliated with a health insurance system in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An EEA country (European Economic Area),<\/li>\n\n\n\n<li>Switzerland,<\/li>\n\n\n\n<li>The United Kingdom,<\/li>\n<\/ul>\n\n\n\n<p>\u2026and you\u2019re not covered by the French social security system, you\u2019re already exempt from CSG and CRDS (another social contribution) so this increase doesn\u2019t affect you at all.<\/p>\n\n\n\n<p>For non-residents from <strong>outside the EEA, Switzerland, and UK<\/strong> \u2013 think US, Canada, Australia, Singapore, Dubai, etc., capital gains on French property sales (before time-based allowances) are now taxed at:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>19% income tax<\/li>\n\n\n\n<li>18.6% social charges (including the new 10.6% CSG rate)<\/li>\n\n\n\n<li><strong>Total: 37.6%<\/strong> (up from 36.2%)<\/li>\n<\/ul>\n\n\n\n<p>That\u2019s a 1.4 percentage point increase that French residents don\u2019t have to pay.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-1024x768.jpg\" alt=\"\" class=\"wp-image-92820\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-1024x768.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-300x225.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-768x576.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-1536x1152.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-scaled.jpg 1920w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-150x113.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-250x188.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-350x263.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Chalet-Revalp-exterieur-ete-1140x855.jpg 1140w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-a-possible-drafting-oversight\">A possible drafting oversight<\/h4>\n\n\n\n<p>Looking at the legislative history and the spirit of previous versions of the law, this appears to be a drafting oversight. The legislators meant to neutralise the CSG increase for capital gains across the board, but somehow the articles covering non-resident property sales were left out.<\/p>\n\n\n\n<p>There are two likely scenarios:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>It\u2019s a simple error that will be corrected in a future amendment (hopefully soon).<\/li>\n\n\n\n<li>If it\u2019s not corrected, there\u2019s a strong argument that this violates the principle of equal treatment under tax law.<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">What this means in practice<\/h4>\n\n\n\n<p>For now, the law is the law. If you\u2019re a non-resident from outside the EEA\/Switzerland\/UK selling French property:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The 37.6% rate applies to sales completed from January 1, 2026 onwards;<\/li>\n\n\n\n<li>The tax must be withheld from the sale price and paid to the French Treasury;<\/li>\n\n\n\n<li>If\/when this gets corrected, you should be able to request a refund from the tax authorities.<\/li>\n<\/ul>\n\n\n\n<p>If you\u2019re in this situation, document everything carefully and keep records of the tax withheld. If this anomaly is fixed retrospectively (which seems likely given the equal treatment argument), you will then be ready to file for a refund.le probable selon le principe d\u2019\u00e9galit\u00e9 devant la loi fiscale), vous serez pr\u00eat \u00e0 demander un remboursement.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-1024x683.jpg\" alt=\"\" class=\"wp-image-92810\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-1024x683.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-300x200.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-768x512.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-1536x1024.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-2048x1365.jpg 2048w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-150x100.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-250x167.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-350x233.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-1140x760.jpg 1140w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/taxes-formulaire-behnam-norouzi-unsplash-1920x1280.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Photo : \u00a9 Behnam Norouzi via Unsplash<\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-the-silver-lining\">The silver lining<\/h4>\n\n\n\n<p>The time-based allowances still apply. After 22 years of ownership, you will be fully exempt from the 19% income tax portion. And after 30 years, you will be exempt from social charges too. So if you\u2019re a long-term holder, this increase matters less and less over time.<\/p>\n\n\n\n<p>But still, an extra 1.4% on a \u20ac200,000 gain is \u20ac2,800 \u2013 not to be disregarded.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">The unofficial workaround<\/h4>\n\n\n\n<p>Here\u2019s an interesting fact: some French tax offices (Centres des Finances Publiques) were already quietly applying the more favourable LMNP capital gains regime to non-resident LMPs when they actually sold their properties.<\/p>\n\n\n\n<p>Why? Because the tax officers themselves knew the rule didn\u2019t make sense. They recognised that these weren\u2019t really professional landlords, they were just non-residents who got caught in a bureaucratic trap.<\/p>\n\n\n\n<p>However, you can\u2019t count on that informal flexibility applying to the actual conversion event. The shift from LMP to LMNP is an explicit change of status, and the tax code is pretty clear about what happens when you cease a professional activity.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-1024x768.jpg\" alt=\"\" class=\"wp-image-92818\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-1024x768.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-300x225.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-768x576.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-1536x1152.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-scaled.jpg 1920w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-150x113.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-250x188.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-350x263.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/LaPommeraie-exterieur-ete-1140x855.jpg 1140w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-non-resident-investors-need-to-do-in-2026\"><strong>What non-resident investors need to do in 2026<\/strong><\/h2>\n\n\n\n<p>This will depend on your current situation and where you live:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>If you\u2019re currently an LMNP (or not yet a landlord)<\/strong><\/h3>\n\n\n\n<p>This reform just makes your life easier and confirms your favourable status.<\/p>\n\n\n\n<p>Just be aware: if you\u2019re from outside the EEA\/Switzerland\/UK and are planning to sell eventually, you\u2019re currently subject to that 37.6% rate (before allowances), due to the CSG oversight. It\u2019s worth checking to see if that is eventually corrected.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>If you\u2019re currently an LMP with EU\/Swiss\/UK health coverage<\/strong><\/h3>\n\n\n\n<p>You have a specific situation to consider. The good news is that you\u2019ll avoid URSSAF charges going forward as an LMNP. The trade-off is that you\u2019ll pay the 7.5% \u201cpr\u00e9l\u00e8vement de solidarit\u00e9\u201d when you eventually sell your property.<\/p>\n\n\n\n<p>For most people, this is still a net gain (ongoing savings on rental income compared to a one-time charge on exit), but it\u2019s worth checking the figures for your particular situation.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-1024x683.jpg\" alt=\"\" class=\"wp-image-92830\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-1024x683.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-300x200.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-768x512.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-1536x1024.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-2048x1365.jpg 2048w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-150x100.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-250x167.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-350x233.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-1140x760.jpg 1140w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-comptabilite-calculatrice-frank-van-hulst-unsplash-1920x1280.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Photo : \u00a9 Frank van Hulst via Unsplash<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-if-you-re-currently-an-lmp-other-cases\"><strong>If you\u2019re currently an LMP (other cases)<\/strong><\/h3>\n\n\n\n<p>Talk to your tax advisor as soon as possible. While the capital gains tax on conversion doesn\u2019t appear to be applied in practice, you still need to:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Understand the potential risks and legal uncertainty around conversion.<\/li>\n\n\n\n<li>Calculate the long-term benefits of LMNP status (no social charges, better eventual sale treatment).<\/li>\n\n\n\n<li>Consider your timeline and overall tax situation.<\/li>\n\n\n\n<li>Look into any potential mitigation strategies.<\/li>\n<\/ol>\n\n\n\n<p>The figures will be different for everyone, depending on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>How much your property has risen in value (but remember, conversion tax isn\u2019t being applied in practice);<\/li>\n\n\n\n<li>How long you plan to keep it;<\/li>\n\n\n\n<li>Your rental income levels;<\/li>\n\n\n\n<li>Your overall tax situation;<\/li>\n\n\n\n<li>Where you\u2019re tax resident (for the CSG and pr\u00e9l\u00e8vement de solidarit\u00e9 issues).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>If you\u2019re considering buying French rental property<\/strong><\/h3>\n\n\n\n<p>This reform is great news for you. But make sure you structure things properly from the start, make sure your foreign income is documented and subject to income tax in your country of residence, and you should be able to maintain LMNP status without issues.<\/p>\n\n\n\n<p>If you\u2019re from outside the EEA\/Switzerland\/UK, factor in that extra 1.4% in social charges when calculating your eventual exit strategy (unless it gets fixed, which it probably will).\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-1024x768.jpg\" alt=\"\" class=\"wp-image-92812\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-1024x768.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-300x225.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-768x576.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-1536x1152.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-scaled.jpg 1920w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-150x113.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-250x188.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-350x263.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Escapade-salon-ete-1140x855.jpg 1140w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-investing-in-a-furnished-rental-chalet-the-bigger-picture\"><strong><strong>Investing in a furnished rental chalet: the bigger picture<\/strong><\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-a-clearer-tax-environment-for-non-resident-investors\">A clearer tax environment for non-resident investors<\/h3>\n\n\n\n<p>Overall, the LMNP\/LMP reform is a positive development. France has finally acknowledged that a non-resident earning \u20ac100k in London isn\u2019t suddenly a \u201cprofessional landlord\u201d just because they rent out a chalet in the Alps for \u20ac50k a year.<\/p>\n\n\n\n<p>A few elements to keep in mind:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The theoretical conversion tax trap isn\u2019t being applied in practice (good news);<\/li>\n\n\n\n<li>The CSG oversight creates an unfair disparity that will likely get corrected;<\/li>\n\n\n\n<li>The 7.5% pr\u00e9l\u00e8vement de solidarit\u00e9 for EU\/Swiss\/UK residents is a trade-off to consider.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Why the Alps are a good choice for seasonal rentals<\/h3>\n\n\n\n<p>The Alps are a world-famous destination with renowned ski resorts and traditional villages. The mountains attract guests from all over the world in all seasons: from skiing in winter to hiking, cycling or just sunbathing by the pool or a lake in summer.\u00a0<\/p>\n\n\n\n<p>By investing in a rental property in the Alps, you are sure to attract seasonal rentals thanks to the high volume of tourism in the region, allowing you to optimise your rental revenue.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"h-thinking-about-renting-out-a-property-in-france\"><strong>Thinking about renting out a property in France?<\/strong><\/h4>\n\n\n\n<div class=\"block-ovo-cta-button\">\n  <div class=\"wp-block-button\">\n    <a href=\"https:\/\/www.ovonetwork.com\/en\/add-your-property\" target=\"_blank\" class=\"wp-block-button__link\">Estimate your revenue with OVO Network<\/a>\n  <\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-1024x768.jpg\" alt=\"\" class=\"wp-image-92814\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-1024x768.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-300x225.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-768x576.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-1536x1152.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-scaled.jpg 1920w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-150x113.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-250x188.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-350x263.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/Lauda-balcon-hiver-1140x855.jpg 1140w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-faq-lmnp-and-tax-rules-on-furnished-rental-properties-for-non-resident\"><strong><strong>FAQ \u2013 LMNP and tax rules on furnished rental properties for non-resident<\/strong><\/strong><\/h2>\n\n\n\n<div class=\"ovo-block-faqs\">\n      <details\n      class=\"ovo-block-faqs__faq\"\n      open    >\n      <summary class=\"ovo-block-faqs__faq__question\">\n        <h4 class=\"ovo-block-faqs__faq__question__text\">\n          Can an overseas resident qualify for LMNP status in France?        <\/h4>\n        <svg class=\"ovo-block-faqs__faq__question__icon\" width=\"19\" height=\"11\" viewBox=\"0 0 19 11\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n          <path d=\"M9.5 1.964.931 11 0 10.018 9.5 0 19 10.018l-.931.982L9.5 1.964Z\" fill=\"currentColor\"\/>\n        <\/svg>\n      <\/summary>\n      <div class=\"ovo-block-faqs__faq__answer\">\n        <p><span style=\"font-weight: 400;\">Yes. An overseas resident can qualify for <\/span><b>LMNP (Non-Professional Furnished Letting) status <\/b><span style=\"font-weight: 400;\">if they own a furnished rental property in France and meet the conditions set out by law.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Since the <\/span><b>2026 tax reform<\/b><span style=\"font-weight: 400;\">, professional income earned abroad can be taken into account when determining LMNP or LMP status. This change allows many non-residents to avoid automatic reclassification as a <\/span><b>professional furnished landlord (LMP)<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n      <\/div>\n    <\/details>\n      <details\n      class=\"ovo-block-faqs__faq\"\n          >\n      <summary class=\"ovo-block-faqs__faq__question\">\n        <h4 class=\"ovo-block-faqs__faq__question__text\">\n          What is the difference between LMNP and LMP for a non-resident?        <\/h4>\n        <svg class=\"ovo-block-faqs__faq__question__icon\" width=\"19\" height=\"11\" viewBox=\"0 0 19 11\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n          <path d=\"M9.5 1.964.931 11 0 10.018 9.5 0 19 10.018l-.931.982L9.5 1.964Z\" fill=\"currentColor\"\/>\n        <\/svg>\n      <\/summary>\n      <div class=\"ovo-block-faqs__faq__answer\">\n        <p><span style=\"font-weight: 400;\">The main difference concerns <\/span><b>social security contributions and tax treatment upon resale of the property<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LMNP<\/b><span style=\"font-weight: 400;\">: no URSSAF social security contributions; capital gains taxed as personal income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LMP<\/b><span style=\"font-weight: 400;\">: social security contributions may apply; capital gains taxed as business income.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For most non-resident investors, <\/span><b>the LMNP status is generally more advantageous<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n      <\/div>\n    <\/details>\n      <details\n      class=\"ovo-block-faqs__faq\"\n          >\n      <summary class=\"ovo-block-faqs__faq__question\">\n        <h4 class=\"ovo-block-faqs__faq__question__text\">\n          Why were non-residents often classified as LMP before the reform?        <\/h4>\n        <svg class=\"ovo-block-faqs__faq__question__icon\" width=\"19\" height=\"11\" viewBox=\"0 0 19 11\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n          <path d=\"M9.5 1.964.931 11 0 10.018 9.5 0 19 10.018l-.931.982L9.5 1.964Z\" fill=\"currentColor\"\/>\n        <\/svg>\n      <\/summary>\n      <div class=\"ovo-block-faqs__faq__answer\">\n        <p><span style=\"font-weight: 400;\">Until 2026, the French tax authorities <\/span><b>did not take into account professional income earned abroad<\/b><span style=\"font-weight: 400;\"> when determining LMNP or LMP status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As a result, if rental income exceeded <\/span><b>\u20ac23,000<\/b><span style=\"font-weight: 400;\"> per year, many non-residents were automatically classified as <\/span><b>professional furnished landlords<\/b><span style=\"font-weight: 400;\">, even if they carried out their main business in another country.<\/span><\/p>\n      <\/div>\n    <\/details>\n      <details\n      class=\"ovo-block-faqs__faq\"\n          >\n      <summary class=\"ovo-block-faqs__faq__question\">\n        <h4 class=\"ovo-block-faqs__faq__question__text\">\n          How does the 2026 LMNP reform affect non-residents?        <\/h4>\n        <svg class=\"ovo-block-faqs__faq__question__icon\" width=\"19\" height=\"11\" viewBox=\"0 0 19 11\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n          <path d=\"M9.5 1.964.931 11 0 10.018 9.5 0 19 10.018l-.931.982L9.5 1.964Z\" fill=\"currentColor\"\/>\n        <\/svg>\n      <\/summary>\n      <div class=\"ovo-block-faqs__faq__answer\">\n        <p><span style=\"font-weight: 400;\">The reform introduced in the <\/span><b>2026 Finance Act<\/b><span style=\"font-weight: 400;\"> now allows <\/span><b>foreign business income taxed in the country of residence<\/b><span style=\"font-weight: 400;\"> to be included in the calculation of LMNP\/LMP status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For many non-residents, this means:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">retaining or regaining<\/span><b> LMNP status;<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>lower social security charges;<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">more favourable tax treatment when selling the property.<\/span><\/li>\n<\/ul>\n      <\/div>\n    <\/details>\n      <details\n      class=\"ovo-block-faqs__faq\"\n          >\n      <summary class=\"ovo-block-faqs__faq__question\">\n        <h4 class=\"ovo-block-faqs__faq__question__text\">\n          Can switching from LMP to LMNP result in capital gains tax?        <\/h4>\n        <svg class=\"ovo-block-faqs__faq__question__icon\" width=\"19\" height=\"11\" viewBox=\"0 0 19 11\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n          <path d=\"M9.5 1.964.931 11 0 10.018 9.5 0 19 10.018l-.931.982L9.5 1.964Z\" fill=\"currentColor\"\/>\n        <\/svg>\n      <\/summary>\n      <div class=\"ovo-block-faqs__faq__answer\">\n        <p><span style=\"font-weight: 400;\">In theory, yes. Switching from <\/span><b>LMP to LMNP<\/b><span style=\"font-weight: 400;\"> could be regarded as a <\/span><b>cessation of professional activity<\/b><span style=\"font-weight: 400;\">, which could trigger tax on unrealised capital gains.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, in practice, the <\/span><b>French tax authorities do not generally apply this tax when there is a change of status<\/b><span style=\"font-weight: 400;\">, as it could be deemed disproportionate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, it is advisable to <\/span><b>consult a tax adviser<\/b><span style=\"font-weight: 400;\"> before making any change of status.<\/span><\/p>\n      <\/div>\n    <\/details>\n      <details\n      class=\"ovo-block-faqs__faq\"\n          >\n      <summary class=\"ovo-block-faqs__faq__question\">\n        <h4 class=\"ovo-block-faqs__faq__question__text\">\n          Do non-residents have to pay social security contributions on the sale of a property in France?        <\/h4>\n        <svg class=\"ovo-block-faqs__faq__question__icon\" width=\"19\" height=\"11\" viewBox=\"0 0 19 11\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n          <path d=\"M9.5 1.964.931 11 0 10.018 9.5 0 19 10.018l-.931.982L9.5 1.964Z\" fill=\"currentColor\"\/>\n        <\/svg>\n      <\/summary>\n      <div class=\"ovo-block-faqs__faq__answer\">\n        <p><span style=\"font-weight: 400;\">This depends on the country in which they pay tax.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Residents of the <\/span><b>European Union, Switzerland or the United Kingdom<\/b><span style=\"font-weight: 400;\"> are generally exempt from<\/span><b> CSG and CRDS<\/b><span style=\"font-weight: 400;\"> on capital gains from property sales.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Residents of other countries may be subject to <\/span><b>social security contributions of up to approximately 18.6%<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In some cases, <\/span><b>a solidarity levy of 7.5% <\/b><span style=\"font-weight: 400;\">could also apply.<\/span><\/p>\n      <\/div>\n    <\/details>\n      <details\n      class=\"ovo-block-faqs__faq\"\n          >\n      <summary class=\"ovo-block-faqs__faq__question\">\n        <h4 class=\"ovo-block-faqs__faq__question__text\">\n          Is the LMNP scheme a good option for a rental investment in the Alps?        <\/h4>\n        <svg class=\"ovo-block-faqs__faq__question__icon\" width=\"19\" height=\"11\" viewBox=\"0 0 19 11\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n          <path d=\"M9.5 1.964.931 11 0 10.018 9.5 0 19 10.018l-.931.982L9.5 1.964Z\" fill=\"currentColor\"\/>\n        <\/svg>\n      <\/summary>\n      <div class=\"ovo-block-faqs__faq__answer\">\n        <p><span style=\"font-weight: 400;\">Yes. The LMNP scheme remains <\/span><b>one of the most attractive tax regimes<\/b><span style=\"font-weight: 400;\"> for investing in furnished rentals in France, particularly in tourist areas such as the Alps.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In particular, it allows you to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">deduct certain expenses;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">depreciate the property;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">benefit from favourable tax treatment upon resale.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is why many foreign investors choose to <\/span><b>buy a chalet or an apartment in a ski resort<\/b><span style=\"font-weight: 400;\"> to let it out as a furnished property.<\/span><\/p>\n      <\/div>\n    <\/details>\n      <details\n      class=\"ovo-block-faqs__faq\"\n          >\n      <summary class=\"ovo-block-faqs__faq__question\">\n        <h4 class=\"ovo-block-faqs__faq__question__text\">\n          Should you consult a tax expert before investing in furnished rental properties in France?        <\/h4>\n        <svg class=\"ovo-block-faqs__faq__question__icon\" width=\"19\" height=\"11\" viewBox=\"0 0 19 11\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n          <path d=\"M9.5 1.964.931 11 0 10.018 9.5 0 19 10.018l-.931.982L9.5 1.964Z\" fill=\"currentColor\"\/>\n        <\/svg>\n      <\/summary>\n      <div class=\"ovo-block-faqs__faq__answer\">\n        <p><span style=\"font-weight: 400;\">Yes. The French tax system can be complex for non-residents, particularly due to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">international tax treaties;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">social security contributions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">specific rules governing the <\/span><b>LMNP<\/b><span style=\"font-weight: 400;\"> and <\/span><b>LMP<\/b><span style=\"font-weight: 400;\"> schemes.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Before investing in a rental property in France, it is advisable to consult a <\/span><b>chartered accountant or a tax adviser <\/b><span style=\"font-weight: 400;\">specialising in international property.<\/span><\/p>\n      <\/div>\n    <\/details>\n  <\/div>\n\n<script type=\"application\/ld+json\">\n  {\n    \"@context\": \"https:\/\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Can an overseas resident qualify for LMNP status in France?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes. An overseas resident can qualify for LMNP (Non-Professional Furnished Letting) status if they own a furnished rental property in France and meet the conditions set out by law.\\nSince the 2026 tax reform, professional income earned abroad can be taken into account when determining LMNP or LMP status. This change allows many non-residents to avoid automatic reclassification as a professional furnished landlord (LMP).\\n\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What is the difference between LMNP and LMP for a non-resident?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"The main difference concerns social security contributions and tax treatment upon resale of the property.\\n\\nLMNP: no URSSAF social security contributions; capital gains taxed as personal income.\\nLMP: social security contributions may apply; capital gains taxed as business income.\\n\\nFor most non-resident investors, the LMNP status is generally more advantageous.\\n\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Why were non-residents often classified as LMP before the reform?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Until 2026, the French tax authorities did not take into account professional income earned abroad when determining LMNP or LMP status.\\nAs a result, if rental income exceeded \u20ac23,000 per year, many non-residents were automatically classified as professional furnished landlords, even if they carried out their main business in another country.\\n\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How does the 2026 LMNP reform affect non-residents?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"The reform introduced in the 2026 Finance Act now allows foreign business income taxed in the country of residence to be included in the calculation of LMNP\/LMP status.\\nFor many non-residents, this means:\\n\\nretaining or regaining LMNP status;\\nlower social security charges;\\nmore favourable tax treatment when selling the property.\\n\\n\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Can switching from LMP to LMNP result in capital gains tax?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"In theory, yes. Switching from LMP to LMNP could be regarded as a cessation of professional activity, which could trigger tax on unrealised capital gains.\\nHowever, in practice, the French tax authorities do not generally apply this tax when there is a change of status, as it could be deemed disproportionate.\\nHowever, it is advisable to consult a tax adviser before making any change of status.\\n\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Do non-residents have to pay social security contributions on the sale of a property in France?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"This depends on the country in which they pay tax.\\n\\nResidents of the European Union, Switzerland or the United Kingdom are generally exempt from CSG and CRDS on capital gains from property sales.\\nResidents of other countries may be subject to social security contributions of up to approximately 18.6%.\\n\\nIn some cases, a solidarity levy of 7.5% could also apply.\\n\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Is the LMNP scheme a good option for a rental investment in the Alps?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes. The LMNP scheme remains one of the most attractive tax regimes for investing in furnished rentals in France, particularly in tourist areas such as the Alps.\\nIn particular, it allows you to:\\n\\ndeduct certain expenses;\\ndepreciate the property;\\nbenefit from favourable tax treatment upon resale.\\n\\nThis is why many foreign investors choose to buy a chalet or an apartment in a ski resort to let it out as a furnished property.\\n\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Should you consult a tax expert before investing in furnished rental properties in France?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes. The French tax system can be complex for non-residents, particularly due to:\\n\\ninternational tax treaties;\\nsocial security contributions;\\nspecific rules governing the LMNP and LMP schemes.\\n\\nBefore investing in a rental property in France, it is advisable to consult a chartered accountant or a tax adviser specialising in international property.\\n\"\n            }\n        }\n    ]\n}<\/script>\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-1024x576.jpg\" alt=\"\" class=\"wp-image-92824\" srcset=\"https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-1024x576.jpg 1024w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-300x169.jpg 300w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-768x432.jpg 768w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-1536x864.jpg 1536w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-2048x1152.jpg 2048w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-150x84.jpg 150w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-250x141.jpg 250w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-350x197.jpg 350w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-1140x641.jpg 1140w, https:\/\/www.ovonetwork.com\/blog\/wp-content\/uploads\/2026\/04\/immobilier-maquette-maison-getty-images-unsplash-1920x1080.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Photo : \u00a9 Getty Images via Unsplash<\/figcaption><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>The 2026 tax reform is positive overall for non-residents and corrects a long-standing tax issue. Investing in a furnished rental property in France remains an attractive strategy, particularly in the Alps, provided you fully understand the tax rules applicable to non-residents.<\/strong><strong> <\/strong><strong>As with any tax reform, the devil is in the details. And in this case, there are multiple details that matter:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Were you already classified as an LMP? (Conversion questions, even if not applied in practice)<\/strong><\/li>\n\n\n\n<li><strong>Do you have EU\/Swiss\/UK health coverage? (Pr\u00e9l\u00e8vement de solidarit\u00e9 applies)<\/strong><\/li>\n\n\n\n<li><strong>Where are you tax resident? (CSG increase issue)<\/strong><\/li>\n\n\n\n<li><strong>How long have you owned the property? (Time-based allowances)<\/strong><\/li>\n\n\n\n<li><strong>What\u2019s your long-term strategy? (Hold vs. sell timeline)<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>If any of these apply to you, check the figures before these reforms fully take effect.<\/strong><\/p>\n\n\n\n<p><strong><em>Disclaimer: <\/em><\/strong><em>This article is for informational purposes only and shouldn\u2019t be considered tax advice. French tax law is complex, and every situation is unique. If you\u2019re affected by these changes, consult a qualified tax advisor who specialises in French property taxation and international tax issues.<\/em><\/p>\n\n\n\n<div class=\"block-ovo-cta-button\">\n  <div class=\"wp-block-button\">\n    <a href=\"https:\/\/www.vbdbtax.com\/en\/contact-me\/\" target=\"_blank\" class=\"wp-block-button__link\">Book an appointment with Ma\u00eetre Berthier de Bortoli <\/a>\n  <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>If you\u2019re a non-resident owner or a foreign investor with furnished rental property in France, we have some good news for you. But there are also some important details and trade-offs you need to understand: tax attorney Vincent Berthier de Bortoli, a specialist in tax and customs law, gives us his best advice to navigate these new regulations. Looking to optimise your rental revenue? LMNP and LMP: understanding the different classifications when renting out furnished properties in France What do LMP and LMNP classifications mean?\u00a0 In France, if you rent out furnished property, you\u2019re classified as either an LMNP (Loueur en Meubl\u00e9 Non Professionnel \u2013 non-professional furnished landlord) or an LMP (Loueur en Meubl\u00e9 Professionnel \u2013 professional furnished landlord). These classifications are very important. To be considered an LMNP, you need to meet one of [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":92825,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[948,489],"tags":[663,541,1436],"class_list":["post-92842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investment","category-owners","tag-property-investment","tag-property-rental-business","tag-property-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>France finally fixes the LMNP\/LMP rules for non-resident owners (with important details to consider) | OVO Network<\/title>\n<meta name=\"description\" content=\"This articles gives clarification on the French LMNP\/LMP rules for non-resident property owners, along with our 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