...and Resident tax in France
The person, who occupies the property on January 1st of the taxable year, has to pay the local taxes: taxe d’habitation and taxe foncière. Both taxes are property taxes applied to property and land.
These taxes are particularly difficult to estimate as they vary from region to region and are calculated in reference to numerous criteria. There can also be exemptions in certain cases (for example for pensioners).
Both taxes are due at the date indicated on the tax assessment notice (avis d’imposition). If they aren’t paid in time, 10 % interests for delay can be charged. Please note that in case you pay these taxes per check, the date of the postmark is the decisive factor.
If for financial reasons you can’t pay the tax in time, you should ask for a delay for payment. Still, you need to state your reasons to the fiscal authorities. And please note: you won’t be automatically exempt from paying the interests for delay. Therefore, you should contact your local tax office and the competent administrator in order to find a solution. Especially in case of unemployment, the tax offices are generally inclined to cooperate.
