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Article 1409 of the French General Tax Code

Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, pleasure gardens, parks and playgrounds.

This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quinquies.

Original in French 🇫🇷
Article 1409

La taxe d’habitation sur les résidences secondaires et autres locaux meublés non affectés à l’habitation principale est calculée d’après la valeur locative des habitations et de leurs dépendances, telles que garages, jardins d’agrément, parcs et terrains de jeux.

Cette valeur locative est déterminée selon les règles définies aux articles 1494 à 1508, 1516 à 1518 A ter et 1518 A quinquies.

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