Complete your “déclaration d’occupation” for your French properties
As a property owner in France, you might have received a communication from the French tax authorities, specifically an email, urging you to complete or update your “déclaration d’occupation,” also known as a declaration of usage. This requirement, applicable to all residential property owners, both individuals and companies, has been enforced since January 2023. The process for this registration involves submitting the necessary information online through your designated personal account, known as “espace particulier,” on the official website, www.impots.gouv.fr. It’s imperative to finalise this submission by the deadline of June 30th, 2024.
The primary purpose of this declaration is to accurately assess who is subject to the housing tax on various properties, such as secondary residences or rental units, and the tax on vacant properties. Notably, while the housing tax for primary residences was eliminated starting in 2023, the General Directorate of Public Finance (DGFiP) continues to require all property owners, whether their properties are primary residences, secondary homes, or rental units, to submit this additional declaration.
Unlike previous years, the French Tax Office has declared that no extensions will be granted for this declaration in the coming period. Property owners who fail to declare their property by the stipulated deadline will face a minimum fine of €150 for each piece of undeclared real estate.
For those who successfully opened their tax profile and accurately completed their declaration in 2023, your registration remains valid. However, if there has been any change in the usage of your property prior to January 1st, 2024, it is crucial to update your registration to evade penalties. This update can be completed through the “Biens Immobiliers” section on your tax profile.
To facilitate the completion of the “déclaration,” the French tax office has established an online service titled “gérer mes biens immobiliers” (manage my properties). To access this service, you must first log into your “espace particulier” using your unique French tax number, “Numero Fiscal,” which can be located on your property tax bills (taxe foncière or taxe d’habitation).
Should you face any challenges or have queries regarding the completion of the declaration, assistance is available. You can reach out to the French tax office’s department for non-residents via telephone at 0033 1 72 95 20 42, available from 9 a.m. to 4 p.m., Monday through Friday.
