Paying the property wealth tax
A threshold that triggers without setting the base, a scale whose first boundary sits 500 000 € lower, a tapering relief spreadsheets forget, and a household that is not the income tax one. Three modules on two partners who each thought they were out of scope. Explanations and sources are free to read.
Advanced3 modules26 minModule 1 free to read
2026 rules — verified on September 12, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Identify the liable household and the date on which everything freezes
- Tell taxable property apart from exempt business assets
- Apply the allowance specific to the main home
- Know which debts genuinely come off the taxable base
- Tell the triggering threshold apart from the taxable base
- Apply a banded scale without mistaking it for an average rate
- Compute the tapering relief and spot the range where it operates
- Sanity-check a result with an order of magnitude
- Understand what the cap answers and what it compares
- Identify the taxes and income entering the comparison
- File the property wealth tax in the right place at the right time
- Document a valuation so it withstands a challenge
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWho is liable, and on whatWhat you will be able to do
- Identify the liable household and the date on which everything freezes
- Tell taxable property apart from exempt business assets
- Apply the allowance specific to the main home
- Know which debts genuinely come off the taxable base
- Module 210 minIncluded in the full courseThe scale, the threshold and the tapering reliefWhat you will be able to do
- Tell the triggering threshold apart from the taxable base
- Apply a banded scale without mistaking it for an average rate
- Compute the tapering relief and spot the range where it operates
- Sanity-check a result with an order of magnitude
- Module 39 minIncluded in the full courseThe cap and the filingWhat you will be able to do
- Understand what the cap answers and what it compares
- Identify the taxes and income entering the comparison
- File the property wealth tax in the right place at the right time
- Document a valuation so it withstands a challenge
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (4)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (4)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.