24th June2023

As a result of the abolition of the taxe d’habitation on principal homes from 2023, all property owners in France are required to complete a

'Déclaration d'occupation'.

The purpose of the exercise is to obtain an accurate record of second homes that remain liable for the taxe d’habitation.

Although the government initially stated that failure to complete the form would result in a fine of €150, they subsequently announced that for this year no fines would be imposed.

They have now announced that the date for completion has been pushed back to 31st July.

There are reports that only around 50% of households have submitted the declaration and that staff in the tax offices are highly critical of the whole process.

We are aware from your emails that the process has been a painful one for some readers, with many reporting difficulties in obtaining access to the website to complete the form and others that it is difficult to understand.

The government seem less interested in ensuring that the forms are correctly completed, than that the return is submitted. In their latest pronouncement on the subject they state: "You may find that the description of your properties displayed in your particular space is not completely accurate. This situation should not prevent you from making your declaration of occupation, which is completely independent."

The main priority of the government is to ensure that the property is properly registered as either a principal residence or second home, not that the size of the property they have on record is correct.

If you find that the information on the form is not correct, you can later get it corrected by writing to the tax office, although any substantial change in the measurements will require that a survey is carried out by a qualified géomètre.

Several readers have reported that the square metre size of the property given by the government is larger than their own calculations, or that which may have been determined by the technician when they purchased the property. This is because the calculation of the size of the property for tax purposes is not the same as that used for the sale of properties, including spaces which might not have been used by an estate agent.

The government states: "la surface affichée est la surface réelle (sauf indication contraire). La surface réelle est différente de la surface habitable."

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 do not currently have an account on the website, you can create one, using your tax number (numéro fiscal) which should be on either your income tax notice if you have one, or on your local rates notice, either taxe d’habitation. or taxe foncière. If you do not have one, contact the local tax office, who should be able to assist.

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)?

<li>  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.</li>

<li> The period of occupancy (or vacancy), specifying the start date of the period of occupancy and, if applicable, the end date.</li>

<li>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.</li>

You can also provide the monthly rental, excluding charges, but this information is optional.

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.

If you cannot do so, you can ring a helpline at 0809 401 401, but this is only available to residents. Non-residents need to contact the local tax office in which the property is located.