The new property tax declaration 2023: déclaration d’occupation
A new requirement has been implemented in France this year concerning property tax declarations. Due to changes in the French tax system, individuals are now required to complete and submit an additional document with their yearly tax declaration. This is a one-off declaration, known as the ‘déclaration d’occupation’, stating the occupancy status of one’s property/properties. All property owners must submit this document, including those who are not ordinarily required to submit a French tax return : non-residents and second-home owners.
In France, there are two different types of property tax. The first is the taxe foncière. This translates to ‘property tax’ and has to be paid by the homeowner. The second tax is known as the taxe d’habitation, translating to ‘occupier’s tax’ and is most comparable to Council Tax in the UK.
The taxe d’habitation is currently being phased out for all primary residences. This tax will only apply to second homes and vacant properties going forward. The introduction of this new property declaration will allow the tax office to : start a record identifying which properties are being used as main or second residences, ensure that such properties are taxed correctly and send bills accordingly.
This form must be filled in by property owners of each premise, including cellars, external buildings, car parks etc.
Who needs to submit this document ?
Anyone who owns a property in France, be that their main residence or an additional property. Please note that if you own a property in France, but live abroad (for example in the UK), you are still obliged to submit this form. Therefore only those who just rent their residence (i.e the tenants) are not required to fill out this document.
How do I submit the document ?
The document must be submitted online at http://www.impots.gouv.fr/. You must log in to your existing account, or register an account in order to be able to fill out the déclaration d’occupation for your property/properties. This document can only be submitted online, however you can approach your local tax office to support you with this process if you are having difficulty and require additional help. Please remember that you must submit a separate form for each property that you own.
What is the deadline for submission?
The declaration must be submitted by the 30th June 2023.
For more information on this topic, do not hesitate to contact us via telephone +33 (0) 1 53 93 94 20 or send us an email at [email protected]. Our team of experts will be more than happy to assist you with any queries you may have.
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