Obligatory declaration for owners of French property

Through this declaration, the French administration aims to determine which owners are subject to the taxe d’habitation (secondary residence, rental properties) and which are subject to the taxe sur les logements vacants (vacancy tax).

Who must submit a declaration?

This obligation applies to all owners, both individuals and companies, of French property intended for residential use.

• Full owners

• Usufructuaries

• Sociétés Civiles Immobilières (SCI)

Non-residents who own French property must also submit a declaration.

In case of non-declaration, mistake, omission, or incomplete declaration, a fine of 150 euros per property can be imposed, along with the additional obligation to regularize the declaration.

How should the declaration be submitted?

This declaration must be submitted online before July 1, 2024, through your personal or professional account on the official website of the French tax administration (via 'Gérer mes biens immobiliers').

Subsequently, a new declaration must only be submitted if the situation changes.

What information must be declared?

Every owner of a primary residence, a secondary residence, a rental property, or a vacant property must indicate the status of occupancy for each of the premises. If the premises are not occupied by the owner, the identity of the occupants and the period of occupancy from January 1, 2024, must be indicated.

Specifically, the following information must be provided:

• How the property is occupied (personally, by third parties);

• The nature of the occupancy (primary residence, secondary residence, rental property, freely occupied property, vacant property);

• The identity of the occupants (individuals: name, first name, date of birth, place of birth; companies: name, SIREN);

• The period of occupancy (or vacancy) of the premises (start date, end date);

• The monthly rent excluding charges (optional).

In the case of a seasonal rental, additional information must be provided on the start date of the seasonal rental period, how the property is operated (by yourself or a manager), the SIREN number of the manager and any qualification as a meublé de tourisme.

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