Changes in Occupancy to Declare

To French Property Owners…

As an owner of dwellings and outbuildings (such as cellars, garages, parking places, etc.), you must declare changes in occupancy of these properties on this government website.

If there has been no change in occupancy since your last declaration, you don’t need to take any further action.

If there has been a change in the occupancy status of your property (change of principal residence, e.g. moving to a new home), purchase of a new second home [vacant or newly-rented property], change of tenant, etc.) in 2023 or since your last declaration, you must declare it as soon as possible via the online service “Biens immobiliers” on the website above, from your personal space.

This declaration enables the Direction Générale des Finances Publiques (DGFiP) to find out whether you occupy the property as your principal or secondary residence, whether it is vacant or, if it is rented, the identity of the people listed on the lease, and thus to determine whether the premises should be exempt from council tax as your principal residence, or liable to council tax on secondary residences or tax on vacant premises.

For each of your properties, you must tell the authorities about any changes in occupancy in 2023. This may include :

• Your new principal residence, the address of which must correspond to that of your main home as declared on your 2024 income tax return
• Your new second home, which implies that the property is furnished and that you can go there whenever you like (note that, for tax purposes, if your property corresponds to this description, it must be declared as a second home, even if you haven’t been there at all during the year)
• Premises that have become vacant, which implies that the property is unfurnished and remains unoccupied throughout the year
• Seasonal or year-round rentals. For long-term rentals, you must indicate the identity of leaseholders if they have changed during 2023.

Note: Ancillary premises (parking lot, garage, cellar) must be declared with the property to which they belong.

The occupancy data known to the tax authorities is pre-filled in the online declaration form available in your personal space on the the government’s website, under “Biens Immobiliers.” If your situation changes in relation to the information given, you need to put an end date on the previous occupancy situation, and declare the new occupant or the vacancy of the premises, if applicable.

If you need help with your declaration, or are you having trouble accessing their online services, their agents are at your service on +33 8 09 40 14 01 (free service + cost of a call), Monday to Friday, 8:30 am to 7 pm. You can also get personal assistance at your local tax office or at your nearest France Services center.

You can also ask us to assist you! You will be referred to our partner accountant who can assist you in making the property declaration. Email us today.

A bientôt,