Article 1383 of the French General Tax Code
November 7, 2023
I.-New buildings, reconstructions and additions to buildings for residential use are exempt from property tax on built properties for the two years following their completion. The municipality may, by a decision taken under the conditions provided for in article 1639 A bis and for its own share, limit the exemption provided for in the first paragraph of this I to 40%, 50%, 60% or more. The municipality may, by a…
