A new declaration, to be completed by June 30, 2023, is required of everyone, including second homeowners, owning houses or flats in France. Carry on reading to find out more.
To help determine who still needs to pay Taxe d’habitation (second homes)or the taxe sur les logements vacants levied on empty unused properties, the public finance office la Direction générale des finances publiques (DGFiP) is now requiring all homeowners to complete a new declaration.
The form is required if you have a main home or a second home in France, whether your properties are currently being lived in or not.
Homeowners must fill in the form on the impots.gouv.fr website, in the Mes biens immobiliers section or their personal space, to complete a déclaration d’occupation for each of their properties. Non-resident second-home owners are entitled to have a personal space on the tax website.
On the form, you must indicate who was living in the property, or had it at their disposition, on January 1, 2023. Information already held by the tax office will have been pre-filled, so for many people it will be just a matter of ‘a few clicks’ to check it is correct.
For people who do not have an account on the site it will be possible to provide the information over the phone on +33 (0) 809 401 401. You should have to hand information from a previous tax statement, such as your numéro fiscal (tax number), as well as an identity document such as your passport.