As a result of the abolition of the taxe d’habitation on principal homes from 2023, all property owners in France must complete a 'Déclaration d'occupation'.
The aim of the census is to ensure that the tax authority have an accurate record of second homes that remain liable for the taxe d’habitation.
It will also enable them to establish whether the property should be liable for the tax on vacant homes (Taxe sur les logements vacants - TLV), which applies in certain areas of housing stress.
The reporting obligation concerns all owners, whatever their legal status – including those who own a property via an 'SCI' French property company, although they complete on a slightly different basis, using their 'professional' account on the tax website.
Only residential properties are concerned by the declaration. So retail, commercial, and industrial premises should not be declared.
UPDATE: Since this article was written an English language version of the declaration has been put on line by the tax office,although some of the translations leave a lot to be desired!
Owners need to make the declaration using their on-line tax account at Impôts Gouv, in the section 'Biens immobiliers'.
Once the link is opened there is a blue dot to the page and a message 'Déclaration d’occupation et de loyer attendee' for each property known to the tax authority. You then need to click on 'Déclaration d’occupation when the occupancy status known to the tax authority will be shown. You need only correct any inaccuracies or incomplete elements. If all is correct, you simply click Aucun changement.
If you need to complete it or make corrections, you will need to click on 'Nouvelle situation' and indicate:
The type of occupation of the premises: is the property occupied by the owner or by third parties?
The nature of the occupation: is the property your principal or secondary residence? Or is it rented, occupied free of charge or vacant (unfurnished and not occupied)?
The identity of the occupants: for each occupant their surname, first name, date of birth and place of birth (excluding children). This information is not required for seasonal lettings, only for annual lettings.
The period of occupancy (or vacancy), specifying the start date of the period of occupancy and, if applicable, the end date.
In the case of a seasonal rental, you must indicate the start date of the rental period as well as the management arrangements for the property, whether directly or through a managing agent. You must also declare the managing agents SIREN number or, if applicable, your own, as well as the possible classification of your property as a furnished tourist accommodation.
You can also provide the monthly rental, excluding charges, but this information is optional.
There is a English language translation of the text, which you can obtain by clicking on the link 'Service available in English.'
The relevant date to be used is 1st January 2023, the date which triggers liability to the tax in the year.
You will need to update the information each year by 31st July. This requirement arises under Article 1418 of the code général des impôts, which states that: 'Les propriétaires de locaux affectés à l'habitation sont tenus de déclarer à l'administration fiscale, avant le 1er juillet de chaque année, les informations relatives, s'ils s'en réservent la jouissance, à la nature de l'occupation de ces locaux ou, s'ils sont occupés par des tiers, à l’identité du ou des occupants desdits locaux.’
If you have recently sold, purchased or inherited a property, the information will not yet be on tax office records, in which case, you have no need to take any action. On their website the tax authority give no definition of 'récemment', and with the delays for land registration currently being experienced in France, it is quite possible that sales within the last year are not yet registered with them.
You must make the declaration 30th June, failing which you will be liable for a fine of €150.
If you cannot do so, you can ring a helpline at 0809 401 401.
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