Property owners in France : The new reporting obligation concerning all owners (natural and legal persons) must be made before 1 July 2023 (Article 1418 of the french General Tax Code).
They must communicate certain information details about their property. We summarise the steps to follow and the information to be collected beforehand to make the process easier for you.
The declaration is made via the individual or professional account on impôt.gouv.fr.
The first step is therefore to have a tax account on impot.gouv.fr.
First step: how to set up your tax account?
Go to you impot.gouv onlince account :
“particulier” if you hold it in your own name
“professionnel” if you hold it htrough a company
For private individuals
1.With a tax number
Go to your impot.gouv online account (espace particulier)
Enter your tax number
Where to find your tax number?
This 13-digit number is the unique identifier that you use for all your tax procedures; it is important to keep it, as you will be asked for it each time you log in.
You can easily find it on the main tax documents sent to you (tax returns, income tax and local tax notices, etc.).
2. If you don’t have a tax number
To set up your personal account will only be possible after you have submitted your first tax return in paper format.
A tax number will then be assigned to you and will allow you to create your online space.
For non-residents, you can create your personal space in another way. Go to impots.gouv.fr and click on “Votre espace particulier“, then the “Aide” box. You can obtain a tax number by clicking on “Vous n’avez pas encore de numéro fiscal“, then on the link “Centre des finances publiques“. You then have to answer a questionnaire by ticking the boxes “1. Particulier domicilié hors de France“, “2. L’accès à votre espace particulier et à vos services en ligne“, then “3. Une difficulté pour créer votre espace particulier ” and “4. Vous ne connaissez pas votre numéro fiscal“. This path then indicates that you must provide your civil status, a postal address and a copy of a proof of identity, for non-residents, by means of a dedicated form that you will find attached (https://www.impots.gouv.fr/formulaire-de-creation-dacces-lespace-particulier-non-residents ).
For companies
If you own a property through a company (SCI, SARL, etc.), you must make the declaration via the company’s professional tax account.
If you opt for the simplified mode, log in impots.gouv.fr, under the heading “Votre espace professionnel” at the top left.
Then select “Créer mon espace professionnel“.
Enter your company’s SIREN number, a valid e-mail address, a password and the contact details of the holder’s area.
Your tax department will send you an activation code to your company’s head office by post as soon as your space creation request has been validated.
You will then have 30 days to activate your space and enter your bank details. You will then be able to access the online services immediately.
This means that if your company’s registered office is in a different country from yours, you will have to make the journey or appoint someone to do so.
Step 2: How to complete the declaration?
Follow the path we suggest to access the list of information you will need to complete the declaration according to your situation.
Necessary information about the property occupation
Go to your impôt.gouv space
– private individual : if you own it in your own name
– professional: if you own it through a company
Click on the box corresponding to the nature of the occupation of your property
As primary resident
– period of occupancy ( start date of occupancy)
– identity of the occupant (full name, date and country of birth)
– other properties concerned by the same type of occupation (garages, cellars, etc.)
As secondary resident
If you are a private individual : surname, first name; date and country of birth
If a legal entity owns the property: SIREN and name; period of occupancy (start date); other assets concerned by this occupation (garages, cellars, etc.)
Vacant property (unoccupied)
– vacancy period (vacancy start date)
– other properties concerned by the same type of occupation (garages, cellars, etc.)
Occupied free of charge
for natural persons: full name; date and country of birth
– for legal persons: SIREN and company name
– period of occupancy (start date of occupancy)
– other properties concerned by the same type of occupation (gar
If you rent a property, click on the good box corresponding to your situation
Furnished rental (long term)
– do you have a SIREN number ? yes – to be filled in / no
– for natural persons: full name; date and country of birth
– for legal persons: SIREN and company name
– start date of occupancy
– theoretical monthly rent excluding charges
– capped rent? yes / no
– other properties concerned by the same type of occupation (garages, cellars, etc.)
Unfurnished rental
– for natural persons: full name; date and country of birth
– for legal persons: SIREN and company name- start date of occupancy
– other properties concerned by the same type of occupation (garages, cellars, etc.)
Social housing
for natural persons: full name; date and country of birth
– for legal persons: SIREN and company name
– start date of occupancy
– theoretical monthly rent excluding charges
– type of social housing : HLM, ILM, PLR
– other properties concerned by the same type of occupation (garages, cellars, etc.)
Business premises
for natural persons: full name; date and country of birth
– for legal persons: SIREN and company name
– start date of occupancy
– theoretical monthly rent excluding charges
– capped rent? yes / no
– other properties concerned by the same type of occupation (garages, cellars, etc.)
Rental type "loi 1948"
– for natural persons: full name; date and country of birth
– for legal persons: SIREN and company name
– start date of occupancy
– theoretical monthly rent excluding charges
– other properties concerned by the same type of occupation (garages, cellars, etc.)
For seasonal rental, read the following information
Property owners in France ? More questions
Property owned in your own name (classic situation)
Go to your personal space of impot.gouv.fr, to the “Gérer mes biens immobiliers” area. The occupancy data known to the tax authorities will be pre-displayed.
Property owned by an SCI or any other form of company
The obligation to declare is applicable to legal entities as well as to natural persons who own built property for residential use or business premises subject to council tax.
The procedure is strictly identical, but as a legal entity, you must first subscribe to the GMBI “gérer mes biens immobiliers” service via your professional space on impots.gouv.fr.
Property held in joint ownership (how does this work? Is only one of the joint owners responsible for the declaration or must a tax account be created in the name of the joint ownership?)
Only one declaration is expected per property. In case of multiple filings, only the last declaration will be taken into account.
Property held in dismemberment (usufruct / bare owners)
It is up to the usufructuary to make the declaration because he is required to pay certain expenses such as property tax and, before it is abolished for main residences, housing tax.
Is a paper declaration possible?
No. The declaration obligation is entirely dematerialised; it cannot be made on paper using a Cerfa form.
In the event of difficulties, it is advisable to contact the tax department where the property is located or the contact center on 0 809 401 401.
In the case of a seasonal or furnished rental, many tenants have followed one another, what should be declared?
In principle, it is necessary to report any change of use of a property during the year for each premise. However, only the information relevant to the authorities will be requested. For example, for seasonal rentals, information on the occupants will not be required.
If I make a mistake, can I correct it?
In the event of an error, it is possible to make a new declaration. The last declaration entered before 1 July will be used by the tax authorities.
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
