New Obligations for French Property Owners

All property owners are required to complete a new declaration in 2023. You have from 1 January until 30 June 2023 to do the declaration. This obligation applies to all owners of residential property, whether private individuals and companies, you must declare the occupancy of their homes in the section " Gérer mes biens immobiliers " on your impots.gouv.fr access.

Why do I have to declare?

The Taxe d’habitation was abolished for main residences from 2023. In order to determine precisely those owners still liable for the tax, which is applicable on second homes or rentals) or the tax on vacant housing, the Tax Services (DGFiP) asks all property owners to make an additional declaration to the tax authorities before the 1st July 2023Finance Law 2020.

Who needs declare?

This concerns all owners, individuals and companies, of residential real estate:

1. shared owner;

2. usufructuaries;

3. property companies (SCI).

How do I declare?

All owners must indicate for each of their premises, in what capacity they occupy them and, if they do not occupy them themselves, declare the identity of the occupants on the 1st January 2023.

This declaration must be made online, on the online service "Manage my real estate" from your personal or professional space of the site impots.gouv.fr imperatively before July 1, 2023.

To do this, log in to your personal or professional space on the impots.gouv.fr website with your tax number and password and go to the "Real estate" tab to make a declaration of occupation for each of your properties (main residence, second home, rented premises, premises occupied free of charge, vacant premises) and monthly rent (optional).

What do I declare?

To facilitate this new process, the occupancy information already known to the tax services will be pre-displayed. So you will just have to validate that information or complete the correct information.

If you need to declare different information, you will need to prepare the following:

1. the terms of occupation of the premises (in a personal capacity, by third parties);

2. the nature of the occupation (main residence, secondary residence, rented premises, premises occupied free of charge, vacant premises (unfurnished and unoccupied));

3. the identity of the occupants (persons: surname, first name, date of birth, place of birth / company: name, SIREN);

4. the period of occupation (or vacancy) of the premises(s) they own (beginning, end of the period of occupancy);

5. In the case of seasonal rentals: the start of the seasonal rental period and the terms of management of the property (self-managed or rental contract with manager which excludes any personal use), the SIREN of the management company or that of the owner if applicable, the possible classification of the gite as meublé de tourisme.

6. monthly rent excluding charges (optional)

Any change of situation will require a new declaration.

If you don’t complete the process or make an error, omission or incomplete declaration, a fine of € 150 per local may be applied. I advise that you do this at the same time as your personal tax return.

Oh no! It is that time of the year again when you have to fill in your income tax form. It’s all in French and there are lots of pages and boxes to fill in! And they may have changed it again!

Well, worry not, help is at hand. I will try to explain it to you and make it simple. I will only cover the most common revenues so for more technical information, contact me directly.

Changes

They have put box 8TK back on the 2042 so no need to also have the 2042-C

Important dates:

You have to declare your revenue for the year 2022 (January 1st to 31st of December). However, the tax office accepts that you use the revenue corresponding to the UK tax year.

You can start filling the forms online (only if it is NOT the first time) from the 13th of April and until the 23rd of May 2023 for Departments 1 to 19 (Charente is 16), 30th of May 2023 for

Departments 20 to 49 and 7th of June 2023 for