Do you need to fill out at Declaration d’Occupation, France’s new property tax form?

As reported by French Entrée

What is the Declaration d’Occupation, France’s new property tax form?

The Declaration d’Occupation is a new French tax declaration that must be filled in by all property owners in 2023, declaring the occupancy status of their property/properties. It’s a one-off declaration that is mandatory for all property owners in France, including second-home owners and non-residents who are not typically required to submit a French tax return.

Why is this new declaration being asked for now? 

As 2023 marks the first year that the Taxe d’Habitation has been abolished on all primary residences, the French tax authorities have now made it mandatory for all homeowners to declare the occupancy status of their properties in order to determine who is and isn’t eligible for the tax. The Taxe d’Habitation will continue to be applied to second homes and vacant properties, and this new form will ensure that such properties are correctly taxed.

This new form is included in article 1418 of the general tax code and must be filled in by all property owners for each premise, including car parks, cellars, outbuildings, etc.

Who needs to fill in the Declaration d’Occupation?

This new property tax form applies to all French homeowners, including second-home owners, landlords, and property investors. If you own any kind of property in France, regardless of whether you live in the property, use it as a second home, or rent it out, or whether or not you pay taxes in France – you must fill in this form. You must fill it out regardless of whether you are liable to pay Taxe d’Habitation in 2023 or not.

Property owners in France should have received an email or other correspondence this week stating the legal obligation to fill in this new property tax declaration. These emails are sent out automatically, so if you have already filled in the form, don’t worry! Conversely, if you are a French property owner but haven’t received this email, please do still go ahead and make the declaration or contact your local tax office if unsure.

Note that filling in this form does not necessarily mean that you will need to pay income tax in France or file a French tax return.

Who doesn’t need to fill in the form? 

The only exceptions are owners of commercial properties and businesses, such as shops or full-time gites/holiday home businesses – i.e. properties which are not liable for the Taxe d’Habitation as they are registered as businesses.

This exception doesn’t apply if your property is a second home or holiday home that is occasionally rented out as a gite or Airbnb and is not a registered business. If in doubt, it’s best to check with your local tax office.

What do you need to do?

Homeowners need to fill out the Declaration d’Occupation form found on the impots.gouv.fr website and declare who is living in the property on January 1, 2023. You will need to fill out a separate form for each property you own and must submit this by June 30, 2023.

Posted March 15, 2023