Declare properties in france : What is the taxe d’habitation (local residence) ?
This tax supports local authorities and allows them to finance public services and infrastructures such as schools, social services, roads, or the environment (management of drinking water and sanitation, waste collection and sorting), etc…
In France, it applied to both owners and tenants and was paid by the person who had the private use or enjoyment of the taxable premises on 1 January of the tax year.
Declare properties in france : Local residence tax abolished for primary residences from 2023
The 2018 Finance Act initiates the abolition of this tax for main residences by gradually reducing the applicable rates. It is the 2020 Finance Act that definitively abandons it as of 2023 for primary residences. It therefore remains in force for secondary residences.
This measure allows a reduction in compulsory levies of 18.5 billion euros for households.
Housing tax still in force for secondary residences
Every owner, whether a private individual or a company, is subject to a new reporting requirement. This requirement enables the tax authorities to know for which property the tax is abolished and for which it is maintained.
Who is concerned by the reporting requirement?
This concerns 34 million owners for 73 million premises.
All owners of real estate for residential use, both individuals and companies, must submit the declaration.
- undivided owners ;
- usufructuaries ;
- non-trading property companies (SCI).
When to report?
The concerned persons can make their declaration as of now. They have until 30 June 2023. Thereafter, only changes in situation will need to be notified.
Where to report?
After logging in online on impots.gouv.fr, the declaration is made in the “Manage my real estate properties” section.
How do I do it?
After logging in online on impots.gouv.fr, the declaration is made in the “Manage my real estate properties” section.
For each property they own, owners must declare their occupancy conditions. If they are not the actual occupants of the property, they must provide various information such as the identity of the persons residing there or the length of time the property has been occupied.
What are the penalties?
In case of non-declaration, error, omission or incomplete declaration, a fixed fine of €150 per property is incurred.
Roche & Cie is at your disposal and offers to carry out this task for you, with expertise and rigour.
The Team Roche & Cie
Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons.
contact@cabinet-roche.com
+33 (0) 4 78 27 43 06
