Nearly 3,690 municipalities are affected by this decree, which extends the introduction of the tax on vacant dwellings (TLV) and also provides for an increase in the housing tax on secondary residences. Its application is provided for in 1^er January 2024.

A dwelling is considered "vacant" when it is empty and unoccupied.

If you are the owner or usufructuary of unfurnished and unoccupied housing for at least one year at 1^er January of the taxation year, you are liable for tax on vacant housing or TLV. If you hold more than one, it is due for each property.

The TLV applies to:

• in municipalities belonging to a continuous urbanization area of more than 50 000 inhabitants with a marked imbalance between housing supply and demand;
• in municipalities with a high proportion of dwellings used for housing, other than the main dwelling.

Some dwellings are exempt, for example furnished second homes that are subject to the residential tax: to learn more about exemption cases.

See if your municipality is affected by the application of the TLV.