Homeowners in France complete declaration of occupation BEFORE 1 July 2024

Homeowners in France: Don’t forget to complete your declaration of occupation before 1 July 2024

You’ll no doubt remember the cataclysm caused by the French government’s announcement at the beginning of 2023 on all owners of property in France to declare their occupancy on penalty of incurring a €150 fine.

The declaration of property had caused such confusion that the French government subsequently indicated that no fines would be applied for 2023…

However, this leniency is unlikely to be repeated. So, if you haven’t yet completed this formality or if there has been a change in occupancy status, it may be time to look into it!

What is the declaration of occupancy?

Since last year, if you are a property owner in France, you have been required to inform the tax authorities, for each of the premises you own, in what capacity you occupy it (main or second home) and the identity of the occupants if you do not live in the property yourself.

The declaration of occupancy enables the tax authorities to check which properties are liable for:

• council tax (taxe d’habitation) on second homes;
• council tax on vacant homes;
• or tax on vacant properties.

I have already made a declaration last year; do I need to declare again?

This year you only need to make a declaration before 1 July 2024  if you did not do so last year or if there is a change in the occupancy status of one of your properties.

The declaration process remains the same: complete the form in the ‘Gérer mes biens immobiliers’ section of your impots.gouv.fr tax personal space. If you do not hold an online tax space yet, you will need to apply online to create your access.

New this year, a Cerfa 1208-OD-SD form has also been created. In theory, the form is reserved for taxpayers who do not have Internet access at home, but the authorities will not refuse a paper version. Once completed, the form must then be sent to your local tax office (Non-Resident department if you are not resident in France).

If you are unsure whether these requirements apply to you, have doubts about compliance, or feel you need assistance completing your declaration of occupancy, please do not hesitate to contact our French property and estate team who will be happy to assist you.

Contact Avocat, Deborah Vaysse, on 01227 763939 or email dav@furleypage.co.uk