French Property Declaration : Tax Deadline Extended - Again

If you own a property in France, whether it is a main residence or a second home, you are required to complete an extra tax declaration detailing the state of occupancy of your property. This applies even when the property is owned by a company or a trust and regardless of the owner’s tax residency.

Property Tax Deadline Extended

While the initial deadline to file the declaration was 30 June 2023, the French tax authorities again extended the deadline, this time to 10th August 2023. There were a few hiccups at the last deadline, which gives taxpayers more time to address this new obligation. The declaration must be filed online on the impots.gouv.fr government website. Note that there’s English text and information.

Penalty for Late Declaration

Late filing will expose French property owners to a penalty of €150 (per property). However, penalties should not be applied before January 2024, and reminders should not be sent to property owners before then. It’s worth noting that taxpayers can amend their income tax returns until mid-December 2023.

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 Mounielou at RWK Goodman.