A couple who works remotely three days a week in Brittany and spends the rest of the time in a Parisian apartment actually occupies two homes. Each person sleeps there, receives mail, and pays bills. The question of primary residence then arises with new urgency, because French tax law has long recognized only one primary residence per household.
Decision of the Council of State on July 7, 2026: what changes for married couples
Until recently, the tax administration applied a simple rule: one tax household, one primary residence. Married or civil partnership couples under joint taxation could designate only one home.
The Council of State, in its decision of July 7, 2026 (n° 506653), modified this interpretation. It ruled that the primary residence is assessed based on the situation of each taxpayer, even when spouses are subject to joint taxation. Therefore, in principle, two spouses can each have a home occupied as a primary residence, particularly for the application of the housing tax on secondary residences.
This point deserves precise understanding. The decision does not create an automatic right to two primary residences. It opens up the possibility for individual assessment, home by home, spouse by spouse. To learn more on Immobilier et Particuliers, this jurisprudential turning point is based on the proof of effective occupation and not merely on the declared address.
Proving effective occupation: the documents examined by the tax administration
The address listed on the income tax return is not sufficient. The Council of State specifies that it is an element of assessment but does not create an irrebuttable presumption. In other words, checking a box on a form does not prove anything by itself.
What matters is the reality of the occupation. Do you live in a home? Prove it with concrete documents.
- Water and electricity bills show regular occupation. A home empty for a few months a year consumes little, and the administration knows this.
- Home insurance as a primary residence (and not secondary) is a strong indicator, as is bank and postal domiciliation.
- Children’s school certificates link the household to a specific municipality. If your children are enrolled in Rennes, it’s hard to claim that Paris is your primary residence.
- Transport receipts (TER subscriptions, tolls) or telecommuting agreements signed with the employer demonstrate a lifestyle shared between two locations.
- Neighbor attestations can complement the file, although their weight is lesser compared to bills.
A mere intention to live in a home is not enough: the actual observed occupation prevails over declarations of intent. This requirement for material proof is the central point of the current litigation.
Primary residence and taxation: different effects depending on the tax concerned
Admitting that one spouse occupies a home as a primary residence does not produce the same consequences for all taxes. This is a common trap.
Housing tax on secondary residences
The Council of State’s decision directly targets this tax. If each spouse proves that their home is their primary residence, neither of the two homes should bear the secondary residence surcharge. In some municipalities, this increase reaches significant levels. The financial stakes are therefore real.
Capital gains tax upon resale
The sale of a primary residence benefits from a total exemption from capital gains tax. A secondary residence, on the other hand, is subject to specific taxation. Qualifying a home as a primary residence at the time of sale requires the same proof of effective occupation. The tax authorities can go back several years to verify consistency.
Wealth tax on real estate
For the IFI, the 30% allowance applies only to the primary residence of the tax household. The recognition of two primary residences by two spouses does not allow for doubling this allowance. Only one home benefits from it per household.
Double residence for professional reasons: deductible expenses and conditions
Aside from couples, an employee forced to live far from their family home for professional reasons can deduct certain expenses related to this double residence. This includes housing costs, weekly travel, and additional meals.
The condition is strict: the double residence must result from a real professional constraint, not a comfort choice. An employee temporarily transferred to another city meets this criterion. A freelancer who prefers to work from a country house does not.
These expenses are declared based on actual costs, replacing the flat-rate allowance of 10% on salaries. Therefore, it is necessary to calculate whether the actual deduction is more advantageous, which depends on the amount of expenses incurred relative to income.
Change of primary residence: the timing of the declaration matters
Are you moving and your old home is becoming secondary? The date of the change has direct consequences. For tax purposes, the primary residence is the home occupied on January 1 of the tax year. A move in March means that the old home remains the primary residence for that year’s housing tax.
For capital gains in the event of resale, the home must be the primary residence on the day of the sale. A home emptied several months before the sale loses its protective status. The administration looks at the actual chronology, not the seller’s wishes.
The Council of State’s decision in July 2026 opens a measured breach, not an absolute right. Each situation is assessed based on evidence, home by home, tax by tax. Building a solid proof of occupation file remains the only reliable protection against a reassessment.
