New declaration requirement for property owners in 2023

All property owners are subject to a new declaration requirement in 2023. As from 1 January and up to and including 30 June, all owners of residential property, whether individuals or companies, must file a declaration concerning occupancy of their accommodation under the tab “Manage my property” on the website impots.gouv.fr.

1) What is the reason for this new requirement?

Given that the occupancy tax for main residences has been withdrawn in 2023, the State wants to know exactly which property owners still need to pay that tax (second home, rental) or alternatively the tax on vacant accommodation.

2) Who does this concern?

The requirement concerns all those who are residential property owners as at 1 January 2023. As a result, if you purchased a property after 1 January 2023, the requirement falls to the vendor. If ownership is divided, the requirement falls to the usufructuary. No declaration is required from the bare owner. However, please note that property companies (sociétés civiles immobilières (SCI)) and jointly owned properties fall under the new requirement.

3) What does the declaration involve?

The following information must be provided:

- Who occupies the property (for personal use, by third parties);

- How the property is occupied (main residence, second home, rented premises, premises occupied free of charge, vacant premises (not furnished and unoccupied));

- the occupants’ identities (natural person: surname, forename, date of birth, place of birth / legal entity: name, SIREN registration code);

- duration of occupancy (or how long vacant) for premises owned (start and end of occupancy);

Specifically regarding seasonal rentals - the start of the rental season and how the property is managed (owners themselves or rental agreement with manager excluding any personal use), the SIREN code of the manager or alternatively the owner, tourist accommodation classification if applicable.

- monthly rent excluding service charges (optional)

4) How do I file a declaration?

You need to go onto your personal area on the tax authority’s website.

You’ll find the declaration to be completed under the tab “Property”. It is pre-completed, so in theory you only have to check and agree the information provided.

No supporting documentation is required.

If you have any questions or difficulties filing the declaration, you can contact support for individuals on 0 809 401 401 (ordinary rate) or your management service by secure message.

If you don’t have a personal online area, you will need to call support who will take your declaration by telephone.

5) What are the penalties?

In the event of an error, omission or incomplete declaration, a fixed fine of 150€ may be applied for each set of premises. Please note that the declaration must be filed each year unless information has not changed.