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New reporting obligation for French property owners

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Following the suppression of the "Taxe d' Habitation" on all main residences, a new reporting obligation has been imposed to track down on property owners liable to the local tax. Any French residents or non-residents, individuals or companies owning a French property on the 1st January 2023 must declare to the French tax administration  the intended use of the property: main home, holiday home, vacant or rented property. If the property is being rented, the tenants identity and period of occupancy must be declared.

This new reporting obligation must be done online on using the section "Gérer mon patrimoine/mon logement" before 1st July 2023.

In case of non-compliance with this new reporting obligation, a fine of €150.00 per property may be applied.

For more information on how to log into your account with the French tax administration please visit: 

For assistance with French property related matters (purchase, sale, inheritance planning, tax), please do not hesitate to contact Loic Raboteau at

Disclaimer: These articles are for information purposes only and are not intended as legal advice. Professional advice should always be obtained before applying any information to particular circumstances.

Esclusione di responsabilità: questi articoli hanno uno scopo puramente informativo e non sono da intendersi come consulenza legale. Prima di applicare qualsiasi informazione a circostanze particolari, è necessario richiedere una consulenza professionale.

Avis de non-responsabilité : Ces articles sont fournis à titre d'information uniquement et ne constituent pas un avis juridique. Il convient toujours d'obtenir un avis professionnel avant d'appliquer toute information à des circonstances particulières.

Descargo de responsabilidad: Estos artículos tienen únicamente fines informativos y no pretenden ser un asesoramiento jurídico. Siempre debe obtenerse asesoramiento profesional antes de aplicar cualquier información a circunstancias particulares.