Last year, all property owners in France were required to complete a new form (Déclaration des biens immobiliers) on the status of their properties.

Owners were required to state whether the property was their principal or second home, and if they did not occupy it themselves, the identity of the occupants.

The purpose was to identify which taxes should be imposed on each property.

In particular, since the abolition last year of the taxe d’habitation, officials can no longer identify second or vacant homes. Such properties are potentially subject to either the

Taxe habitation sur les résidences secondaires (THRS)

or the empty homes tax called the Taxe sur les logements vacants (TLV).

There were significant problems with the form last year, resulting in the deadline being extended twice, as well as a waiver of the fine payable for non-completion of the form. In the end, the form was returned by 82% of France's 34 million property owners.

This year the government has introduced two substantial modifications to the process.

First, if there has been no change in the occupancy there is no need to submit a new declaration. Only if there has been a change in the occupants, or a property has been sold should the form be completed. Owners are also required to complete the declaration if they did not do so last year.

Second, a paper-based form will be available to those who are unable to use the on-line form. The form has yet to be issued, but should be available next month.

The deadline for return of the form is 1st July. The form is available in the personal space on

<a href="https://www.impots.gouv.fr/accueilimpots.gouv.fr, by accessing the "gérer mes biens immobiliers" section.

Although a fine of €150 is payable if the form is not returned, the government has stated that once again this year a lenient approach will be taken towards those who genuinely have problems with it.

Last year we provided some guidance on completion of the form, which can be found at

Declaration of Property Occupancy.

If you seek advice you can contact our Property Clinic, and one of our advisors will get back to you.