As a property owner in France, you may have recently received an information from the French tax office with a new reporting request called “déclaration d’occupation”, “declaration of usage”. This requirement applies to all owners of residential real estate, individuals, and companies. The registration must be completed in online through your personal account “espace particulier” on www.impots.gouv.fr by the 30th of June 2023.

The goal of the request is to precisely determine the owners who are still liable for the housing tax (secondary residence, rental housing) or the tax on vacant housing. Although the housing tax has been abolished for principal residences as of 2023, the General Directorate of Public Finance (DGFiP) asks all owners of a primary, secondary residence or a rented housing unit to make a supplementary declaration to the tax administration before 1er July 2023.

To complete the “déclaration”, the French tax office has set up a new online service “gérer mes biens immobiliers“ “Manage my real estate”. To access it, you first have to open your “espace particulier” indicating your French unique tax number “Numero Fiscal”. You can find it on your property tax invoices (taxe foncière ou taxe d’habitation).

If you meet any difficulties and for any queries about how to fill in the “déclaration”, you can contact the French tax office department for non-residents by phone on 0033 1 72 95 20 42 from 9am to 4pm, from Monday to Friday.

Finally, we can introduce you to a service dedicated to assist international property owners and non-residents with this issue and to assist them in opening the “Espace Particulier” and complete the “déclaration” on their behalf. Contact us for more information.

We hope this information will be useful and remain at your service.