All legal owners of French residential property — regardless of nationality, domicile, residence or tax residence — are now required to file an occupancy declaration with the French tax authority at impots.gouv.fr. This requirement follows the progressive removal of occupancy tax (taxe d'habitation) on main residences, which takes full effect from 1 January 2023.

Who is affected?

The filing requirement applies universally to all legal owners of French residential property. Those with an existing French tax number and online account can file through the government portal. Those without a tax number must first obtain one.

What needs to be declared?

Each property must have its occupancy status declared — whether it is a main residence, second home or vacant property. Where circumstances change, an updated declaration must be filed.

Penalties

Failure to file, or filing an incomplete or incorrect declaration, attracts a fixed penalty of €150 per property. Looking ahead, municipalities in housing-shortage regions may impose occupancy tax surcharges of up to 60% on certain second homes.

If you own French residential property and would like advice on your compliance obligations, please contact us.