LEGAL SERVICES FOR YOU 5 April 2023 | AshtonsLegal.co.uk
Important update for French property owners
The French tax office has introduced a new declaration requirement whereby all property owners must update the occupancy status of their French properties online by no later than 30 June 2023.
As of 2023, French residents are exempt from paying the taxe d’habitation on their property; however, this tax remains due where the French property is either vacant or a holiday home. It is the owners’ responsibility to declare the occupancy status of their French properties in order to enable the French tax office to determine whether or not the property falls within the exemption.
The declaration must be made online via the impots.gouv.fr portal. To access the portal, property owners will need to provide their fiscal reference (numéro fiscal), which for instance appears on their local tax demands (Avis d’impôt - taxes foncières or taxes d’habitation). For those who are yet to receive their fiscal reference, or who do not know it, need to request it from their local tax office.
If the property is rented, the property owner will be expected to confirm the type of location as well as the occupant’s details (name, date of birth).
Where there is a change of circumstances, the owner will be required to update the property’s occupancy status again via the same process.
Failure to update the property’s occupancy status by 30 June 2023 or making an incomplete or incorrect declaration may lead to a fine of 150 Euros per property. For property owners who have missed the deadline, the advice is to make the declaration as soon as possible.
This new declaration requirement concerns all French property owners, including where the property is owned through a company, as well as owners who sell or gift their French property in 2023.
New property owners will also need to make this declaration online once the transfer of ownership has been registered.
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