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 https://www.impots.gouv.fr/particulier 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: https://www.impots.gouv.fr/actualite/gerer-mes-biens-immobiliers-new-online-service-property-owners
For assistance with French property related matters (purchase, sale, inheritance planning, tax), please do not hesitate to contact Loic Raboteau at loicr@bandmlaw.co.uk
Comments