France’s top administrative court opens door to married couples having two separate main residences

France’s Council of State has opened the door to a married couple being recognized as having two separate main residences, even though it rejected one couple’s request for a housing-tax exemption.

The case involved a married couple from the Lyon region who argued that they should not have to pay housing tax on two homes. The court’s decision, issued this summer, went against them on the exemption.

At the same time, the ruling confirmed that a married couple can form a single tax household while living in two distinct main residences, provided the evidence is strong enough. That clarification could offer interesting opportunities for savings in other situations.