Declare your properties by June 30, 2025, at the latest.
Owners of residential properties in France must report changes in occupancy via the online service “Gérer mes biens immobiliers” (Manage My Properties). This website can also be used to report certain construction work, for both residential and commercial premises.
As you know, the housing tax in France was abolished in 2023 for all primary residences and all taxpayers. However, it remains applicable for other properties, including second homes and vacant apartments. To enable the tax authorities to identify properties subject to this tax, owners must submit a declaration specifying the usage conditions of their properties. This step may need to be repeated this year if applicable.
Who is affected?
The reporting obligation applies to all owners of residential properties in France, including individuals and legal entities such as companies (e.g., French civil real estate companies: SCI). A declaration must be submitted by July 1, 2025, in the following cases:
- if the occupancy of one of your properties changed between January 2, 2024, and January 1, 2025 (change of tenant, property now vacant, property no longer your primary residence, etc.);
- if you failed to report a change for one of your properties last year;
- if you have not yet submitted a declaration for one of your properties.
Note: A fine of €150 per property will be imposed for a missing, omitted, or incorrect declaration.
How to proceed?
www.impots.gouv.fr.
To facilitate your process, the occupancy data known to the tax authorities is pre-filled, so you do not need to re-enter it.
What about construction work on a property?
The online service “Gérer mes biens immobiliers” (Manage My Properties) can be used by owners (individuals and companies) instead of a paper form to report to the tax authorities a new construction, a change in surface area (extension, etc.), or a change in purpose (conversion of an apartment into a commercial space, etc.), as well as, for commercial premises, a change in usage (adaptation to a new activity, etc.).
Note: This declaration must be submitted within 90 days of the completion of the work.
Bernard Baeumlin
Tax Consultant – Chartered Accountant
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