The Finance Act for 2025 should be enacted and published in the Official Journal in the coming days. Among other measures, it provides for the establishment of a Differential Contribution

Differential Contribution on High Income
Mandatory declaration for residential real estate properties due before 1 July 2023
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French occupancy tax (taxe d’habitation) was abolished for primary residences