Explained: the new tax form all French home owners must fill out

Whether you own a main residency, holiday home or rental investment, a new property tax requirement is coming into effect this year: the déclaration d’occupation. Here’s what you need to know.  

As of this year, home owners in France, including non-residents, will have an additional tax declaration to make after changes to the property tax system that are part of the overall restructuring set out by the Finance Law of 2020. 

Now, all property owners will need to register the occupation status of the addresses under the Gérer mes biens immobiliers section of their account on impots.gouv.fr. The new requirement came into play on 1st January and the deadline extends until 30th June. 

It is a necessary change as following the general phasing out of the taxe d’habitation for most of the property-owning population, the General Directorate of Public Finances (DGFiP) no longer has a record of the usage of a property, for example if it is a main residence, a second-home or rented out.  

The new declaration allows the DGFiP to identify whether or not a property owner will be liable for the taxe d’habitation or the tax on vacant housing. It anticipates 34 million people are affected by the change, which will categorise the 73 million homes in France.  

The new requirement could also help weed out tax-dodging landlords as owners will be obliged to declare the identities of the occupants of their property. 

The déclaration d’occupation isn’t an annual requirement, but you will need to update its status should your situation change, for example if you buy or sell a property, or indeed turn a second-home into a main residence. The new declaration has no impact on the taxe foncière, which will continue to be paid for by the property owner. 

Those who fail to declare the occupation status of their property could be in line for a €150 fine.  


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Photo source: Angelina Herbert for Unsplash