Mandatory reporting of residential premises in France
Important change : the filing date for the declaration has been extended to 31 July 2023. Please contact us before 15 July if you would like us to file this declaration for you.
An important measure comes into force in 2023 for owners of residential property in France: they must file a compulsory declaration of this property as well as who lives there and this by 30 June 2023.
Who has to make this declaration ?
Every owner of property destined for residential accommodation must file this declaration :
- natural persons
- legal entities (SCI, social landlord, etc.)
- owners who use the property
- owners who rent out their property (through a real estate agency or an asset manager)
- owners living in France
- owners living abroad but owning property in France
The following cases are also covered by this declaration requirement :
- undivided owners
- usufructuaries (persons entitled to occupy or rent the property and derive income from it)
What type of property is covered ?
The declaration covers :
- houses and flats
- annexes: garage, parking, cellar, ...
This only concerns built-up property, not bare land.
What exactly must be declared ?
The owner must declare not only the accommodation but also who is actually living in it and in what way:
- if the owner actually lives in the accommodation, he must indicate whether it is a primary or secondary residence or whether it is vacant or not.
- when a third party occupies the accommodation, the identity of this third party must be indicated.
In case of seasonal rental, the identity of the temporary occupants need not be indicated.
Deadline for declaration in 2023 ?
The declaration must be done by 30 June 2023 at the latest. Thereafter, the declaration will have to be filed annually if any changes occur and before the 1st July each year. If nothing changes, no declaration has to be filed. The declaration relates to the situation on 1 January of the year in question.
What do you risk if you do not make the declaration ?
If you do not comply with the declaration obligation, or if the declaration is incorrect or incomplete, you risk a fine of 150 euros per housing unit.
Why is this measure being introduced ?
The French administration is introducing this declaration requirement in order to have the most complete and correct information possible. This information will form the basis for preparing the following tax assessments: the housing tax on second homes and on furnished premises for second homes and the tax and housing tax on empty homes.
Which way to fill the declaration ?
Whether you own a housing space in your name or through a legal entity, the declaration must be done digitally on the impots.gouv.fr website via your specific account.