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All French property owners must declare online – Deadline June 30
Starting from January 1 to June 30, 2023, all owners of residential real estate (whether individuals or companies) in France are required to declare the occupancy status of their properties on the “Manage my real estate” page of the impots.gouv.fr website. This is a new reporting obligation mandated by the Finance Act. The declaration must be made for each property, and if the owner is not occupying the property, they must provide information about the occupants and the duration of their occupancy as of January 1, 2023. The deadline for this declaration is July 1, 2023, or there can be a 150 € fine.
If real estate is owned by a societé (SCI, SARL, other), the societé must submit the declaration. The penalty for failing to comply with the reporting obligation is EUR 150 per property. This is a one-time filing obligation and will only need to be made in the future if there are changes to the ownership or use of a property. Taxpayers who are affected will find that most of the information for each property has already been pre-filled by the French tax administration.
The purpose of this new reporting requirement is to help the Directorate General of Public Finances (DGFiP) determine which owners are still liable for the housing tax (for secondary residences or rental properties) or the tax on vacant dwellings, following the abolition of the housing tax for main residences from 2023. According to the DGFIP, this new reporting obligation affects 34 million landlords for 73 million residential premises in France.
To comply with this new requirement, owners must make the declaration online on the impots.gouv.fr website, using their tax number and password to access their personal or professional space. The declaration must indicate the occupancy status of each property (main residence, secondary residence, rented premises, premises occupied free of charge, vacant premises) and optionally, the monthly rent. The occupancy data known to the tax authorities will be pre-filled to simplify the declaration process. Only a change of situation will require a new declaration in the future.
If you have access to your online account at impots.gouv.fr you should be able to easily comply with the DBI reporting requirement. Once you’ve logged into https://www.impots.gouv.fr/
If you have never logged in before, you will need to create an account. This account is where you can pay all your taxes online and arrange for autopay if you wish. If you require assistance logging in or submitting the declaration, please let us know.