Article 1649 of the French General Tax Code
November 7, 2023
A decree in the Council of State sets the date and conditions under which the provisions relating to property tax on built-up properties, property tax on non-built-up properties and council tax on secondary residences and other furnished premises not allocated to the principal dwelling and ancillary taxes will be applicable in the overseas departments, as well as the necessary adaptation measures. Decrees in the Conseil d’Etat will set the conditions…
