As from 2023, the taxe d’habitation (housing tax) has been abolished for principal residences, but continues to apply to other types of property, such as second homes and vacant premises.
Who is affected by the declaration of occupancy of French properties?
All owners of real estate located in France, whether individuals or companies, have a new reporting obligation: before July 1 of each year, they must provide the tax authorities with information concerning the nature of the occupation of their property and the identity of the occupants on January 1 of that year.
- For a natural person, the surname, first name, date and place of birth should be given.
- In the case of a legal entity a legal entity, only the name and SIREN number should be provided.
When must the declaration of occupancy of French properties be made?
This declaration must be made electronically by the owner via his private account on impots.gouv.fr before June 30, 2024.
A first declaration of occupancy should have been made in 2023. Under these conditions, the tax authorities indicate that a new declaration will only be required in the event of a change in occupancy, and no longer systematically.
When to make a new declaration?
It is therefore necessary to make a new declaration in the following cases:
- Change of occupation. Example: a property occupied as a second home is now rented out, a property that was previously rented out is now occupied by its owner as a principal residence, etc…
- Change of tenant or occupant: you must indicate the date on which the new tenant moved in, along with details of his or her identity (surname, first name, date and place of birth).
The declaration service is accessible via impots.gouv.fr, where occupancy data already known to the administration is pre-filled in.
What is the aim of this declaration?
The aim of this declaration of occupancy is to improve the reliability of the information held by the tax authorities, to ensure that each taxpayer is properly taxed, and to facilitate the collection of the taxe d’habitation (housing tax) on second homes.
