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Tax & succession5 minThe 3% tax: what the annual obligation changes in property valuation

The 3% tax: what the annual obligation changes in property valuation

From 2027, certain entities will have to declare the market value of their real estate assets every year. Issues, method and points of caution.

01/10/2026
Markets & regions9 minData centres in Île-de-France: land issues and property valuation

Data centres in Île-de-France: land issues and property valuation

Île-de-France is one of Europe’s leading data centre markets and, since 2024, one of the fastest-growing in the FLAP-D cluster. What it means for valuation.

28/05/2026
Tax & succession8 min2026 Finance Act: rental value enters everyday tax litigation

2026 Finance Act: rental value enters everyday tax litigation

The 2026 Finance Act’s 20% tax on non-business assets of family holding companies turns market rental value into a recurring tax issue. What it means.

04/05/2026
Markets & regions2 minAlps Property Panorama 2026

Alps Property Panorama 2026

The high-end Alpine property market is changing profoundly. Scarce land, upscaling and new value drivers make the French Alps resorts exceptional markets.

27/03/2026
Tax & succession5 minThe tax on the market value of real estate (TVVI): issues, method and the role of the property valuer

The tax on the market value of real estate (TVVI): issues, method and the role of the property valuer

The TVVI, often called the “3% tax”, is levied on legal entities holding French property, based on its market value on 1 January. Why valuation is central.

06/02/2026
Tax & succession6 minDutreil pact: why the valuation expert is essential

Dutreil pact: why the valuation expert is essential

The Dutreil pact grants partial relief from inheritance and gift duties on business transfers. Here is why a sound, documented valuation is at its core.

06/02/2026
Commercial leases & eviction2 minIs a tenant’s waiver of eviction compensation valid?

Is a tenant’s waiver of eviction compensation valid?

The Chambéry Court of Appeal upholds a tenant’s waiver of eviction compensation in a later amendment and finds the notice given without compensation valid.

15/01/2026
Methods & practice3 minLand valuation: a strategic method for valuing a site

Land valuation: a strategic method for valuing a site

With new regulatory constraints and a changing market, land valuation calls for a strategic approach: planning rules, economic context and residual land value.

22/10/2025
Methods & practice3 minProperty valuer: a global profession with many faces

Property valuer: a global profession with many faces

As property investment goes international, market value carries legal, tax, banking and estate consequences. How the valuer’s profession is regulated worldwide.

16/07/2025
Methods & practice3 minArtificial intelligence and property valuation: between technological acceleration and human judgement

Artificial intelligence and property valuation: between technological acceleration and human judgement

Artificial intelligence is everywhere, and property valuation is no exception: AI is beginning to reshape some of our practices. Revolution or evolution?

02/07/2025
Commercial leases & eviction2 minValuing tourist residences: a tourist residence is not a hotel

Valuing tourist residences: a tourist residence is not a hotel

Some recent valuations and court rulings apply hotel valuation criteria to tourist residences, notably for eviction compensation. Why this is flawed.

10/06/2025
Methods & practice3 minWhy use a RICS property valuer or one registered with the Court of Appeal in Paris?

Why use a RICS property valuer or one registered with the Court of Appeal in Paris?

In a market as technical and segmented as Paris, valuing a property, whether its market value or rental value, demands a high level of competence and rigour.

28/05/2025
Commercial leases & eviction3 minEviction compensation and mountain tourist residences: when valuation catches up with reality

Eviction compensation and mountain tourist residences: when valuation catches up with reality

Eviction compensation, rental value, business goodwill, leasehold right: key concepts for analysing tourist residences, in the light of a major sector deal.

05/05/2025
Planning & regulation3 minChamonix PLU 2025: the end of second homes and the reinvention of mountain property

Chamonix PLU 2025: the end of second homes and the reinvention of mountain property

In March 2025, Chamonix-Mont-Blanc adopted a new local zoning plan (PLU) banning new second homes across almost all of its territory, under the Le Meur Act.

15/04/2025
Commercial leases & eviction3 minCommercial rental values shifting in the face of peri-urbanisation

Commercial rental values shifting in the face of peri-urbanisation

Commercial property is changing fast: peri-urbanisation is reshaping the balance between town centres and outskirts, and with it the outlook for rental values.

11/02/2025
Markets & regions3 minProperty capital losses in Paris: analysis and price trends (2019-2024)

Property capital losses in Paris: analysis and price trends (2019-2024)

The Paris property market is undergoing a structural correction: owners who sold after five years lost 5.6% on average, according to the Notaires du Grand Paris.

07/02/2025
Tax & succession3 minIFI (French real estate wealth tax) and tax reassessments: everything you need to know

IFI (French real estate wealth tax) and tax reassessments: everything you need to know

For property owners, the IFI (French real estate wealth tax) can feel like murky waters: technical rules, real reassessment risks and heavy financial consequences.

27/01/2025
Markets & regions4 minIs investing in Alpine property still a reasonable choice?

Is investing in Alpine property still a reasonable choice?

Snow, climate, resort closures, prices above €40,000/m²: is Alpine property still a sound investment? An analysis based on Cour des comptes vulnerability scores.

19/11/2024
Methods & practice2 minProperty portfolio valuation: a performance management tool

Property portfolio valuation: a performance management tool

With volatile markets and pressure on yields, accurate property portfolio valuation is not just an accounting exercise: it is a cornerstone of performance.

22/10/2024
Markets & regions3 min2024 analysis of the Monaco property market: a delicate balance between scarcity and prestige

2024 analysis of the Monaco property market: a delicate balance between scarcity and prestige

Renowned for its extreme scarcity and exceptional prices, Monaco’s property market still draws wealthy buyers seeking exclusivity and stability. Our 2024 analysis.

09/10/2024
Markets & regions3 minThe Île-de-France property market: sales volumes in freefall

The Île-de-France property market: sales volumes in freefall

Summer 2024 confirmed a sharp downturn in the Île-de-France property market, especially for luxury sales: volumes down 18% on 2023 and 38% on 2022.

24/09/2024
Commercial leases & eviction4 minEviction compensation under commercial leases: everything you need to know

Eviction compensation under commercial leases: everything you need to know

A French commercial lease is neither renewed automatically nor terminated at expiry. The tenant has a right to renewal; a landlord who refuses must pay compensation.

18/09/2024
Tax & succession3 minIFI: why an expert valuation of your property assets is crucial

IFI: why an expert valuation of your property assets is crucial

The IFI (French real estate wealth tax) affects many property owners in France. A poorly valued portfolio carries a significant risk of tax reassessment.

17/09/2024
Methods & practice3 minCommercial property valuation: a strategic tool for portfolio optimisation

Commercial property valuation: a strategic tool for portfolio optimisation

Valuing commercial property goes beyond estimating an asset’s value. It is part of an overall asset management strategy that helps investors make informed decisions.

17/09/2024
Markets & regions6 minThe French property market in 2024: challenges and opportunities

The French property market in 2024: challenges and opportunities

The French property market is at a turning point, facing major challenges while showing signs of recovery. A complex economic climate calls for in-depth analysis…

19/06/2024
Methods & practice2 minWhy use a property valuer for residential property?

Why use a property valuer for residential property?

In property transactions, accuracy is essential. For a sale, purchase, estate, divorce or refinancing, using a property valuer can prove crucial. Here is why.

17/06/2024
Commercial leases & eviction3 minRent control in Paris: review and outlook

Rent control in Paris: review and outlook

Rent control in Paris, first introduced in 2015 and reinstated in 2019, aims to curb rent rises in a very tight market. What the APUR assessment shows.

05/06/2024
Methods & practice3 minThe impact of infrastructure projects on property values

The impact of infrastructure projects on property values

New metro lines, motorways and airports are powerful drivers of urban change. How property valuers assess the impact of infrastructure projects on values.

04/06/2024
Commercial leases & eviction1 minCommercial leases: monthly rent payments and capped security deposits

Commercial leases: monthly rent payments and capped security deposits

Commercial rents are usually paid quarterly and deposits can reach twelve months’ rent. A reform plans monthly payments and a three-month cap on deposits.

23/04/2024
Commercial leases & eviction2 minProperty tax and rental value: the Court of Cassation ruling of 8 February 2024 (appeal No. 22-24.268)

Property tax and rental value: the Court of Cassation ruling of 8 February 2024 (appeal No. 22-24.268)

The Montpellier Court of Appeal had refused to deduct property tax from the gross rental value of commercial premises. The Court of Cassation overturned the ruling.

16/04/2024
Planning & regulation4 minUnderstanding thirty-year acquisitive prescription: definition and legal framework

Understanding thirty-year acquisitive prescription: definition and legal framework

Thirty-year acquisitive prescription, or usucapion, lets a person become owner of a property or a right in rem without a title. Conditions, exclusions, procedure.

11/04/2024
Planning & regulation3 minUnauthorised construction: administrative limitation period and building permits

Unauthorised construction: administrative limitation period and building permits

Building without the required permit or prior declaration is an offence. How the 10-year administrative limitation period works, and its effect on value.

05/04/2024
Methods & practice3 minThe valuer’s approach to calculating the rights to add storeys to a building

The valuer’s approach to calculating the rights to add storeys to a building

Adding storeys to a building does not only benefit the top-floor co-owner. In most cases, a rooftop extension offers multiple advantages.

29/03/2024
Planning & regulation2 minTertiary decree: deadline for the reference year extended to 30 September 2027

Tertiary decree: deadline for the reference year extended to 30 September 2027

The ministerial order of 20 February 2024 (Journal officiel, 14 March 2024) extends the reference-year deadline under France’s tertiary decree. What changes.

19/03/2024
Methods & practice3 minTowards a stronger role for the property valuer in interest-only loans

Towards a stronger role for the property valuer in interest-only loans

Combining interest-only and conventional loans, extending loan terms: what options are there to revive property financing?

13/03/2024
Markets & regions3 minUrban renaissance: how micro-districts are transforming Paris property

Urban renaissance: how micro-districts are transforming Paris property

Paris is seeing the rise of micro-districts that concentrate business, innovation and culture. The Sentier and Canal Saint-Martin show how they reshape property.

12/03/2024
Commercial leases & eviction5 minRent review under a commercial lease: Article L.145-38

Rent review under a commercial lease: Article L.145-38

The commercial lease between a landlord and a tenant running a business is governed by strict legal rules in France, notably those of the Commercial Code.

27/02/2024
Methods & practice1 minProperty valuation for the banking sector

Property valuation for the banking sector

Frerault Expertises meets the specific needs of the banking sector. We offer a wide range of valuation services, covering the residential, retail and office sectors, as well as…

23/02/2024
Planning & regulation2 minReform of the energy performance certificate (DPE): a new lease of life for small properties

Reform of the energy performance certificate (DPE): a new lease of life for small properties

The 2023 reform of the energy performance certificate (DPE) is a major turning point for real estate, with changes that directly affect property valuations.

20/02/2024
Commercial leases & eviction4 minEviction compensation and serviced residences

Eviction compensation and serviced residences

Buying in a serviced residence appeals to many buy-to-let investors: VAT recovery, tax relief, guaranteed rents. But beware of eviction compensation at lease end.

06/02/2024
Tax & succession2 minThe property valuer: a key player in avoiding IFI tax reassessments

The property valuer: a key player in avoiding IFI tax reassessments

As the Cour des comptes calls for tighter IFI audits, the property valuer becomes essential for taxpayers seeking to avoid tax reassessments.

30/01/2024
Tax & succession3 minThe 2024 Finance Act and property

The 2024 Finance Act and property

The 2024 Finance Act aims to transform the French property market, aligning property development with ecological and social priorities. Key measures reviewed.

22/01/2024
Planning & regulation2 minThe transformation of Paris property under the bioclimatic PLU

The transformation of Paris property under the bioclimatic PLU

Since 5 June, the new bioclimatic local zoning plan (PLU) has been transforming the Paris property market, with new rules for housing, offices and retail.

04/12/2023
Markets & regions3 minAn analysis of the Val d'Isère property market

An analysis of the Val d'Isère property market

Discover Val d'Isère, jewel of the French Alps, an internationally renowned resort at the head of the Tarentaise valley, and its exceptional property market.

03/11/2023
Markets & regions1 minProperty valuation: exceptional properties

Property valuation: exceptional properties

At Frerault Expertises, we understand that exceptional properties call for a unique approach. Our valuers are trained to:

30/10/2023
Tax & succession4 minSplit ownership: dividing to pass on more effectively

Split ownership: dividing to pass on more effectively

Split ownership divides the rights in a property into two distinct parts: bare ownership and usufruct. How it works, how each right is valued, and why it matters.

05/09/2023

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