New reporting obligation for property owners

New Reporting Requirement for Property Owners

All property owners must declare the occupancy status of their properties before June 30, 2023.

This new reporting obligation arises from Article 16 of Law No. 2019-1479 of December 28, 2019, the Finance Act for 2020.

Who is subject to this new reporting requirement?

This declaration applies to all property owners, both individuals and companies, who own residential real estate, including:

Joint owners;
Usufructuaries;
Real Estate Civil Companies (SCI).

How to file the declaration

You must complete the declaration through your personal or professional account on the official website impots.gouv.fr, no later than July 1, 2023.

What information must be declared?

For rented properties or those occupied by a third party free of charge, you must click on the “Occupancy Declaration” tab and provide the following details:

Tenant’s identity,
Tenant’s date of birth,
Lease start date,
Type of rental (unfurnished, furnished, etc.),
Monthly rent amount.

Note: For dwellings located in a collective building, a separate declaration is required for annexes (e.g., cellar, parking space).

For owner-occupied properties (main or secondary residence), the form is usually pre-filled. However, it is recommended to verify the information recorded by the administration by clicking on the “Consult” tab.

Should the declaration be updated?

After the initial declaration, property owners must update their information each year if any changes occur regarding their properties’ occupancy status.

What are the penalties for non-compliance?

Article 1770 terdecies of the French General Tax Code (CGI) stipulates that failure to comply with this reporting obligation is subject to a €150 fine per property unit.