The French authorities now require property owners to submit a declaration confirming their title and occupancy status.
The new obligation arises from changes to the taxe d'habitation regime. Over the past three years, the tax has been progressively reduced for properties used as main residences, by increasing the amount of the exemption. This year, it will finally be completely abolished for main residences, although second homeowners and owners of vacant properties will continue to be liable, as well as having to pay a surcharge in certain prime areas. The declaration is necessary to identify properties that will be exempt.
According to the Ministry of Economics and Finance, the new obligation affects 34 million owners of 73 million premises. It appears that the declaration need be submitted only once, unless the occupancy changes.
The declaration must be made online via a government portal, where the property owner will be asked to declare its status as owner-occupied main residence, owner-occupied second home, vacant, occupied by a third-party free of charge or rented. Property owners will need their tax reference number to log into the portal. French residents can find this on their local tax demands, but overseas owners of second homes may have to register with the French tax authorities to get a tax number.
The form must be submitted no later than 30 June 2023. Incomplete or incorrect declarations will attract a fine of EUR150 per property. Declarations must be made even if the property is owned through a company structure or Société Civile Immobilière.
Owners who completed the sale of their property after 1 January 2023 or who are still in the process of selling their properties must still declare the occupancy status, as they are still potentially liable to pay the taxe d'habitation this year.
News Source：【STEP 2023/02/23】