I’ve just added a pdf copy of a really good review of how tax issues affect fractional ownership in France by non-French-residents to the yours2share website. This is written by Andy Sirkin, an American lawyer who specialises in fractional and joint ownership.
It’s a comprehensive document and not a light read. So make a good cup of coffee and open the biscuit barrel before you start.
But if you are considering buying a fractional share in France, you really do need to read and inwardly digest this. It is even more important if you are considering renting the property when it is not being used by the sharers.
Lots of people having being trying to understand exactly fractional ownership by non-residents works within the French tax system. Finally Andy Sirkin has analysed it all and clearly laid it all out.