Every year, homeowners in France face various forms and declarations related to the French residency tax, taxe d’habitation. This year is no different, as the government has implemented reforms to the tax and is requiring homeowners to fill out a new declaration form.

In recent years, taxe d’habitation has been removed for primary homes. However, it still applies in full for second homes and other properties that can be lived in. The tax office, la Direction générale des finances publiques (DGFiP), will bill homeowners according to the property they owned, rented, or occupied on January 1st of the current year. A similar tax, taxe sur les logements vacants, still applies to empty properties.

To determine who needs to pay these taxes, the DGFiP is requiring all homeowners to complete the new declaration form. The form is required for both primary and second homes, regardless of whether they are occupied or not. Even if you believe you are exempt from paying the taxe d’habitation, you still need to fill out the form. It is estimated that 34 million homeowners and 73 million properties are affected by these reforms.

The form can be filled out on the impots.gouv.fr website, in the “Mes biens immobiliers” section or the homeowner’s personal space. On the form, you will need to indicate who was living in or had access to the property on January 1st, 2023. The tax office will have pre-filled the form with information they already have, so for many people, it will just be a matter of verifying the information. The form only needs to be filled out once, unless any details change later.

 

Even non-resident second-home owners are entitled to have a personal space on the tax website. This space allows them to access their local property bills online. However, if a homeowner does not have an account on the site, they can provide the information over the phone by calling 0809 401 401 (you will have to listen to a French recorded message first, then dial 0 when prompted). You should have your previous tax statement and an identity document such as your passport ready.

The DGFiP expects many people will complete the formality at the same time as their tax returns, but it is not mandatory as the two are not directly linked. The deadline for completing the new declaration is June 30th, 2023.

Please note that the form only applies to types of properties that are subject to taxe d’habitation or taxe sur les logements vacants, such as rental properties. Commercial properties, like shops, are not included. In conclusion, French homeowners should be aware of the recent residency tax reforms and ensure they fill out the new declaration form by June 30th, 2023. The impots.gouv.fr website and the DGFiP are available to assist with any questions or concerns

If you are uncertain about the recent reforms to the French residency tax, taxe d’habitation, and whether they apply to you, it is important to seek clarification. As millions of homeowners and properties are affected, it is crucial to ensure that you complete the necessary declaration form accurately and on time.

 

If you are feeling overwhelmed or need assistance, do not hesitate to reach out to the team at Adroit for guidance. Our team of experts is here to help you navigate these changes and ensure that you are in compliance with all regulations. Contact us today to get the support you need.