*UPDATE – 7 July – The deadline has now been extended to 31 July 2023*
Anybody who owns property in France is now subject to a new reporting requirement. From 1 January 2023 until 30 June 2023 inclusive, all owners of residential real estate in France must declare the occupation status of their dwellings.
That’s because there was a change to the taxe d’habitation at the start of 2023. From 1 January 2023, the tax is no longer applicable to homes that are occupied as principal residences.
But other houses will still attract this tax. The tax is applied to homes which are used as secondary residences, or rental housing, including houses which are currently vacant.
In order to discern which owners are liable for the taxe d’habitation, the French tax authorities ask anybody who owns a house in France to make a supplementary declaration to the tax administration before 1 July 2023*.
Who is involved?
This reporting obligation applies to all owners, both individuals and companies, of residential immovable property: propriétaire indivis, usufruitiers, Sociétés Civiles Immobilières.
What should be declared?
If you own property in France, you must declare:
- The occupation status (rented or vacant)
- The identity of the occupants, including names and dates of birth
- The period of occupation since 1 January 2023
This applies to property that you use as your principal or secondary residence. And it also applies to any property in France that you rent out.
How do I report my real estate?
You make your declaration online, on the service “Gérer mes biens immobiliers.” To access the service, go to the website https://www.impots.gouv.fr/accueil and visit your personal or professional space.
This must be done before 1 July 2023*.
If you use your French property as your holiday home only, you probably do not have a personal space on the French tax portal. However, you can create one from the following link:
Good to know
Thereafter, only a change in situation will require a new declaration.
If you fail to make the declaration, or you make errors or omissions on the declaration, you could face a fine of €150.
To discuss these new requirements with one of our legal advisors, please get in touch today.
Categorised in: French Law
This post was written by Melanie Chereau