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Owners of residential property in France: Compulsory declaration by 31 July 2023

With the abolition of the "taxe d'habitation" (local council tax) for primary residences, as of 1 January 2023, a new compulsory declaration has now been introduced in France. It applies to all residential property owners, whether they are private individuals or companies, and is designed to enable local councils to identify those properties that are still liable for the tax (secondary residences, vacant property, etc.).

All residential property owners (private individuals, professionals, public institutions, foreign governments) are obliged to inform the French tax authorities of the nature of the occupancy of each property or, if they do not occupy a property themselves, state the identity of the occupant(s) and their period of occupancy (as at 1 January 2023).

This compulsory declaration can be made online only, via the website impot.gouv.fr (see https://www.service-public.fr/particuliers/actualites/A16336?lang=en). The 2023 declaration deadline is 31 July.

If you have any questions or difficulties making your declaration, you can contact:

  • the helpline for private individuals on 0809 401 401 (local rates apply);
  • the tax authorities via the online secure messaging platform (select the form “J’ai une question sur le service Biens immobiliers”) or using the contact details found in the “Contact et RDV” menu.

Host State Relations service
Tel.: 75152