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Property managementAbandoned rental property in France: the procedure
Tenant unreachable, rent unpaid, mailbox overflowing: the article 14-1 procedure to take back an abandoned French rental, step by step, without ever entering alone.
Kivlo · Updated November 9, 2026
Lease and tenantBoiler servicing in France: tenant or landlord?
In a French rental, servicing an individual boiler each year is the tenant's job unless the lease says otherwise; replacing it is the landlord's. Certificate, deadlines, who pays.
Kivlo · Updated November 9, 2026
Property managementChanging the locks on a tenant who doesn't pay
In France, changing the lock, cutting the water or removing a non-paying tenant's furniture is a crime: up to three years in prison. The law, and the lawful way back.
Kivlo · Updated November 9, 2026
Property managementTenant damage beyond the deposit in France: recovering it
Repairs cost more than the deposit: deduct first, then reminder, formal notice, guarantor, Visale, conciliation and a payment order, step by step under French law.
Kivlo · Updated November 9, 2026
Property managementService charge regularisation in a co-ownership
Squaring service charges with your tenant in a French co-ownership: when, which documents, the one-month notice, the three-year time limit, a tenant leaving mid-year.
Kivlo · Updated November 9, 2026
Property managementCo-ownership works fund: can the tenant pay?
Can you pass the building's works fund contribution on to your tenant in France? No: what the fund is, its minimum amount, what happens on a sale, and the tax question.
Kivlo · Updated November 9, 2026
Lease and tenantA co-tenant leaves: what happens to joint liability?
A French co-tenant gives notice: under a joint liability clause, they and their guarantor stay bound up to six months after the notice, less if a replacement joins the lease.
Kivlo · Updated November 9, 2026
Property managementCommandement de payer: deadline, content and cost
Six weeks to pay, mandatory wording, the commissaire de justice's fee, the guarantor and the CCAPEX report: the French formal demand for unpaid rent, step by step.
Kivlo · Updated November 9, 2026
TaxDeductible co-ownership charges: the 2044 lines
Advances paid to the syndic on line 229, add-back on line 230 the following year, recoverable charges, TEOM: co-ownership on form 2044, with a worked example.
Kivlo · Updated November 9, 2026
Property managementTenant's guarantor not paying in France: what to do
Simple or joint guarantee, a valid deed, a claim by registered letter, the demand to serve within fifteen days and the three-year limit: making a French guarantor pay.
Kivlo · Updated November 9, 2026
Lease and tenantCan a guarantor withdraw from a French lease?
A fixed-term French guarantor stays bound until the agreed term; an open-ended one may withdraw, but only from the end of the current lease. The required wording, an example.
Kivlo · Updated November 9, 2026
Property managementHousehold waste tax: charging it to the tenant
France's household waste tax (TEOM) is recoverable from the tenant, minus management fees. Where to find it, how to split it, the reconciliation, form 2044, a worked example.
Kivlo · Updated November 9, 2026
Property managementHousing benefit paid to the landlord in France
When French housing benefit (APL) is paid to the landlord, it comes off the rent and the tenant pays the rest. The code, the quittance, arrears to report, an example.
Kivlo · Updated November 9, 2026
Property managementLandlord in a French co-ownership: charges and tax
Syndic fund calls, recoverable charges, the yearly regularisation, lines 229 and 230 of form 2044: the co-ownership landlord's guide, with a worked example.
Kivlo · Updated November 9, 2026
Property managementCan a tenant skip the last month's rent in France?
No: in France the deposit does not replace the last rent. Why, what the landlord can do, and the move-out statement when the last month was left unpaid, with figures.
Kivlo · Updated November 9, 2026
Property managementLate rent in France: when and how to chase it
No grace period: French rent is due on the date in the lease. The order of reminders, the formal notice, the guarantor, the CAF, and what a landlord may not do.
Kivlo · Updated November 9, 2026
Property managementLease termination clause in France: when it applies
Allowed grounds, six weeks after the commandement de payer, the judge's role, up to three years to pay: how the French clause résolutoire ends a residential lease.
Kivlo · Updated November 9, 2026
TaxLMNP réel: the complete guide to furnished lettings
The réel regime for French furnished lettings (LMNP): thresholds, depreciation, deficits, forms 2031 and 2033, 2042-C-PRO, CFE and capital gains, with a worked example.
Kivlo · Updated November 9, 2026
TaxLMNP capital gains: the depreciation clawback
Since 15 February 2025, depreciation deducted by a French LMNP under réel increases the capital gain on sale. Who is affected, the exclusions, a worked example.
Kivlo · Updated November 9, 2026
TaxLMNP depreciation: a worked example
Land not depreciable, components, furniture, the article 39 C ceiling, deferred depreciation: how to depreciate a French furnished letting under the réel regime, step by step.
Kivlo · Updated November 9, 2026
TaxDeclaring LMNP income: form 2042-C-PRO
Boxes 5NG, 5NH, 5NI under micro-BIC, 5NA and 5NY under réel, deficits 5GA to 5GJ: where to declare French non-professional furnished-letting income on form 2042-C-PRO.
Kivlo · Updated November 9, 2026
TaxLMNP micro-BIC or réel: how to choose
€83,600 and €15,000 ceilings, 50% or 30% allowance, depreciation, one-year option: how to choose between micro-BIC and réel for a French furnished letting, three worked examples.
Kivlo · Updated November 9, 2026
TaxLMNP forms 2031 and 2033: filing them yourself
Form 2031, schedules 2033, key lines, online filing and deadline: what a French furnished landlord's réel tax return contains, and how to file it without help.
Kivlo · Updated November 9, 2026
TaxLMNP without an accountant: is it possible?
No legal requirement, no more tax edge from management centres: what a French furnished landlord can do alone under réel, the risks, and when an accountant pays off.
Kivlo · Updated November 9, 2026
Property managementPartial rent payment: quittance or receipt?
A French tenant who pays only part of the rent gets a receipt (reçu), not a quittance. What the law says, what the receipt shows, and a month paid in two instalments.
Kivlo · Updated November 9, 2026
Property managementRecoverable co-ownership charges: the list
Which syndic charges can you pass on to your tenant? Decree 87-713 heading by heading, the caretaker at 75% or 40%, what stays with the owner, a worked example.
Kivlo · Updated November 9, 2026
Property managementRent guarantee insurance in France: claims and cover
French rent guarantee insurance (GLI): no guarantor on top, a claim deadline never under five working days, forfeiture limited by law, and the contract clauses to read.
Kivlo · Updated November 9, 2026
Property managementRent payment plan with a tenant: how to write it
Content, receipts, current rent on top, no penalties, what a private plan cannot do next to a court one, Visale and over-indebtedness: writing a plan for rent arrears.
Kivlo · Updated November 9, 2026
Property managementRent receipts in France: the landlord's quittance rules
When a French rent receipt (quittance de loyer) is compulsory, what it must show, the reçu for a part payment, sending it by email, and how long to keep it.
Kivlo · Updated November 9, 2026
TaxForm 2044: declaring French rental income line by line
Rent, expenses, loan interest, deficit, boxes 4BA, 4BB, 4BC and 4BD: how to fill in form 2044 for unfurnished lettings in France, section by section, with a full example.
Kivlo · Updated November 9, 2026
Lease and tenantWhen a tenant dies in France: what happens to the lease
When a French tenant dies, the lease passes to the spouse, PACS partner or relatives who lived with them for a year. Otherwise it ends by law. Who, how, and what next.
Kivlo · Updated November 9, 2026
Property managementEvicting a tenant in France: steps and real delays
From judgment to keys: the order to vacate, the two-month period, judges' extensions, the winter truce, police assistance from the prefect, and compensation when it is refused.
Kivlo · Updated November 9, 2026
Lease and tenantNo home insurance certificate from the tenant?
A French tenant without a home insurance certificate: formal notice, then either ending the lease or insuring on their behalf, recharged in twelfths with 10% at most.
Kivlo · Updated November 9, 2026
Lease and tenantTenant left without a move-out inventory
A French tenant hands back the keys without a move-out inventory: have a commissaire de justice draw it up, costs shared. The article 1731 presumption, the deposit, an example.
Kivlo · Updated November 9, 2026
Property managementTenant in over-indebtedness in France: what changes
Admissible file, enforcement and eviction suspended, the judge's delays, the guarantor and current rent: what a tenant's surendettement changes for a French landlord.
Kivlo · Updated November 9, 2026
Lease and tenantCan a French tenant paint or drill the walls?
Painting, shelves, drilling: a French tenant may fit out the home freely, but a transformation needs the landlord's written consent. Where the line is, the move-out, an example.
Kivlo · Updated November 9, 2026
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