Mandatory declaration for residential real estate properties due before 1 July 2023

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors.

The French occupancy tax (taxe d’habitation) was abolished for primary residences as from 1 January 2023. In this regard, the Ministry of Economy and Finance has established a new reporting requirement for owners of real property located in France to allow the French tax administration (FTA) to determine the occupancy status of each residential property (article 1418 of the French tax code).

This reporting obligation, in force since 1 January 2023, applies both to individuals and legal entities that own residential real estate. Owners must report in what capacity they occupy the premises or, if they don’t, the identity of the occupants and the length of occupation.

The relevant form must be completed through the “Gérer mes biens immobiliers” section of the personal area of the FTA website no later than 30 June 2023. In case of non-declaration, or an erroneous or incomplete declaration, a fine of EUR 150 per property may be applied (article 1770 terdecies of the French tax code).

Going forward, a new declaration will be required only when there has been a change in the facts.


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