Deadline fast approaching for owners of French property to declare occupation status or risk fines

A French property law expert has warned owners of properties in France that time is rapidly running out to declare their occupancy status before the 30th June 2023 deadline.

The French government has introduced a new reporting provision for all owners of French property, as part of steps to phase out its taxe d’habitation (occupancy tax) for all main residences and all taxpayers.

However, the taxe d’habitation remains applicable to other premises, including second homes, while a different tax applies to vacant premises (the taxe logement vacant). Owners of second homes or additional properties in France must submit their declaration before 30th June, under penalty of a fine of €150 per property.

Deborah Vaysse, an Avocat specialising in French property with law firm Furley Page, said: “As the taxe d’habitation has been abolished for all main homes, the French government wants to make sure this is only levied on secondary residences.

“All local and overseas owners of property in the country, regardless of where in the world the owners reside, are all included and need to confirm the occupancy status of their building so the correct tax amount can be applied.

“We would advise that anyone affected by these rules acts quickly to avoid any unnecessary challenges, as owners risk the possibility of incurring a €150 fine per property for non-compliance.”

All property owners will have until 30th June 2023 to declare their occupancy status, which will include a description of the property and details of how the property is used and the occupants. Once submitted, the declaration will only need updating in case of a change of circumstances.

Declarations must be done through the online tax portal: https://www.impots.gouv.fr/accueil

If you are unsure whether these new requirements apply to you, have any doubts about compliance, or feel you need assistance liaising with the tax office on your behalf, please do not hesitate to contact Furley Page’s French property and estate team.

For further information, please contact Deborah Vaysse on 01227 763939 or email dav@furleypage.co.uk