Tax Declaration for All Homeowners in France

Why must all French property owners, including those with second homes, complete a new form on the French tax website? And why it could be good news in the future.

Anyone who owns a property in France - either a primary residence or a second home - now has to complete an extra tax declaration after changes to the tax system.

This is Why

Following the French government’s decision to phase out the residence tax (taxe d’habitation) for main residences only, the French tax administration now needs up-to-date information from property owners about the state of occupancy of their properties to apply the correct tax regime.

Who Does it Concern?

Every individual, SCI, company, or other legal entity owning a residential property in France is subject to this new declaration, regardless of whether the owner is a non-resident or a non-French national. This measure applies indifferently to joint owners (indivisaires) and life tenants (usufruitiers). The government expects 34 million owners to be subject to this new declaration.

What’s the Deadline?

The declaration must be submitted between 1st January and 30 June each year. It is a one-off declaration that only needs to be updated if the occupancy status changes. Owners who fail to report their ownership may incur a penalty of €150 per property.

How to Register

For individuals, the declaration must be submitted on the French tax authorities’ online portal, “Gérer mes Biens Immobiliers”.  For companies and businesses, you will need to login on your professional account and click on “Biens immobiliers”.

The information previously provided to the tax authorities will be pre-filled. You will need to review and complete the form to indicate the occupancy status and the name(s) of occupants/tenants.

The service will also enable the collection of rents for residential premises from landlords as part of the revision of rental values.

The new portal will be developed over the coming years and will enable property owners to manage all administrative and tax procedures for their properties online.

Hotline Number for Homeowners

We’ve learned that some non-residents are finding it challenging to deal with this obligation, especially when they do not have an account with impots.gouv, the French tax administration.
 
Luckily, the declaration can also be filed by phone as the authorities have now set up a dedicated line to help property owners deal with the declaration swiftly: 0809 401 401. We have tested it, and the declaration can be submitted in less than 10 minutes! Note, the hotline is in French, but we are happy to assist non-French speakers if required.
 
If you already have an account with impots.gouv and are still facing a problem with the filing of the declaration, you can use the internal “messagerie” on your personal portal and directly post your questions to an agent. Note, we also have a dedicated page for emergency numbers in France.

For Expert French Tax Advice

Our UK based French legal experts specialise in taxation, wealth tax, succession, etc… They have extensive knowledge of French tax system, contact François at RWK Goodman.