Mandatory reporting of your property in France: update 2024
We would like to remind you once again of the compulsory declaration of property in France. In brief.
Who has to do this reporting?
- All owners of property in France intended for habitation must file this declaration, this also applies to garages.
- Declarations sometimes also mention the swimming pool, any cellar or outbuildings separately.
What exactly must be declared?
- The French tax authorities want to check who is the effective user of the property. If a change has occurred between 02/01/2023 and 01/02/2024 in this area, a new declaration must be filed by July 1, 2024.
- If you rent out the property as a holiday home, you do not need to declare the user(s).
What is the purpose of this declaration?
- The French government thus wants to identify who should pay the “taxe d'habitation”. Specifically, if the property in question is used as a main residence, there is exemption from the taxe d'habitation.
- Point of attention: in case of seasonal rental where you also have the property at your disposal during a certain period, the “taxe d'habitation” will also be due.
How does the declaration take place?
The declaration is done via the online portal https://www.impots.gouv.fr/.
In case of questions and/or problems: we are at your disposal to create the online portal and/or submit the declaration.
What is the deadline?
This declaration must be submitted by 30 June 2024 at the latest.