Article 1414 of the French General Tax Code
I. – (Repealed). I bis. – (Repealed). II. – The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence: 1° Managers of young workers’ hostels, migrant workers’ hostels and hostel accommodation known as social residences, in respect of accommodation located in these hostels; 2° Organisations not engaged in profit-making operations or transactions, where they have entered into an agreement…