From 1 January 2023, all owners of built property are subject to a new obligation upon the French tax law : the declaration of occupancy of the real-estate they own.
This new obligation to declare occupancy is carried out via the online service available on impots.gouv.fr under the “Mes biens immobiliers” tab.
Thus, the owners of a built property must provide the administration, before 1 July 2023, the following information :
– The type of occupation of the premises (personal, by third parties);
– The nature of the occupation (main residence, secondary residence, rented premises, premises occupied free of charge, vacant premises (unfurnished and unoccupied);
– The identity of the occupants (natural person: surname, first name, date of birth, place of birth / legal person: name, SIREN);
– The period of occupation (or vacancy) of the premises they own (beginning, end of the period of occupation);
For the particular case of seasonal rentals: the beginning of the seasonal rental period and the management methods of the property (own or rental contract with a manager excluding any personal use), the SIREN of the manager or that of the owner if applicable, the possible classification as a furnished tourist accommodation.
– The monthly rent excluding charges (optional)
This information will help the administration to establish the council tax on secondary residences, the tax on vacant premises (TLV) and the council tax on vacant accommodation (THLV).
It is therefore imperative that you inform the administration, via the new online “Biens immobiliers” service, of the situation of your property(ies) on 1 January 2023.
The built property(ies) that you own are displayed in the new online service “Biens immobiliers”.
For each property, you must click on “Déclarer” and enter the information requested.
Each time the DGFiP identifies that a declaration is required on your part, a blue “Declaration attendue” sticker is displayed. It disappears as soon as the declaration is validated. You can also declare a change in occupancy status even if no declaration is expected.
The service is open all year round, 7 days a week, 24 hours a day.
We remain available for any further questions and can offer our assistance on the matter.
Ruff & Associés – International Tax Department