What to do with the new declaration of property usage for french Revenue?

You may have recently received a notification from the French Tax Office introducing a new reporting obligation called the “Declaration of Usage” or “déclaration d’occupation”. This is a requirement applicable to all residential real estate owners, be they individuals or companies, and must be completed online via your personal account “espace particulier” at www.impots.gouv.fr by June 30, 2023.

This new initiative aims to accurately identify owners who remain subject to housing tax (for secondary residences or rental properties) or the tax on vacant properties. Even though the housing tax has been eliminated for main residences as of 2023, the General Directorate of Public Finance (DGFiP) requests that all owners of primary, secondary or rented residences submit an additional declaration to the tax authorities before July 1, 2023.

In order to assist you in completing this declaration, the French Tax Office has launched a new online service: “Manage my Real Estate” or “gérer mes biens immobiliers”. To access it, please log in to your “espace particulier” using your unique French tax number “Numero Fiscal”, which can be found on your property tax invoices (taxe foncière ou taxe d’habitation). We attach a FAQ and an information note from the tax office to guide you through this process.

If you encounter any difficulties or have any questions about filling out the declaration, please feel free to contact the French Tax Office’s Non-Resident Department by phone at 0033 1 72 95 20 42, available from 9am to 4pm, Monday to Friday.