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PROPERTY

France brings in new tax declaration for property-owners

If you own property in France - either a main residence or a second home - you will now have to complete an extra tax declaration after changes to the tax system. Here's how it works.

Published: 25 January 2023 12:56 CET
Updated: 29 January 2023 14:51 CET
France brings in new tax declaration for property-owners
Photo by Philippe HUGUEN / AFP

People living in France already have to complete a yearly tax declaration, but if you own property here, you will also have to complete an extra declaration this year after changes to the tax system.

Who?

This applies to anyone who owns residential property in France – whether it is their main residence or a second home – including those who live in another country. If you do not own property and only rent your home, then this does not concern you.

What?

This isn’t an extra tax, it’s simply an extra piece of paperwork that has to be filed, known as a Déclaration d’occupation, and this declaration is concerned with whether the property is your main residence or a second home.

Why?

This is because of recent changes to the property tax system. There are two types of property tax in France; taxe foncière which is paid by the property owner and taxe d’habitation which is paid by the property occupier. If you own your own home, traditionally you paid both.

However, taxe d’habitation is in the process of being scrapped for most people, and now only high-earners and second-home owners pay it. The problem is that the tax office don’t have a record of whether a property is used as a main home or a second home and therefore don’t know who to send bills to – hence the new declaration.

How?

If you live in France and already make your annual income tax declaration online then this process should be fairly easy – head to impots.gouv.fr, log in and then click on Biens immobiliers (real estate) in the menu bar along the top of the website.

The site will then list the property or properties in your name, and you can fill out the déclaration d’occupation for each, stating whether it is your main residence or a second home.

If you’re not already registered on the impots.gouv site then you can register and set yourself up an account which will allow you to make the declaration online.  

In order to register on the site you will need your numéro fiscale (tax number).

You can find a full explanation of how to get the number and set up the online account HERE.

EXPLAINED How to complete your property tax declaration

The declaration is an online-only process, but if you have trouble using the internet – for example you live in a zone blanche or have a disability – your local tax office can help you with the process. You can find the tax office that serves your area by googling ‘Centre des finances publique‘ plus the name of your commune.

You do not need an appointment, as tax offices deal with queries on a walk-in basis, but make sure you check the opening times in advance as some offices, especially in small towns, have unusual opening hours. 

When?

The deadline to have completed the declaration is June 30th, and people who have a property registered should receive notification from the tax office. Authorities have announced a one-month grace period, so that anyone who completes the delcaration before July 31st will not face a fine. 

You will then receive your property tax bill in the autumn as usual. 

This is a one-off declaration so you won’t have to do it every year – only when your situation changes, so for example if you sell the property, buy a new one or change from it being a second-home to your main residence. 

READ ALSO French property tax declaration – your questions answered

Member comments

  1. Yet another reason why I subscribe to The Local France! The process on the tax website was exactly as described. I would surely miss this kind of thing without these super helpful newsletters. Merci!

  2. We have two homes, one in a major city and one in the country, which is where we spend the most time. How impactful on issues like health etc is it if we declare the city home as principal residence – with the country home as second home – with lower tax d’hab ? We are set up in the country with doctors, Ameli etc already in place. I have another agenda too in so far as I cannot get a Resident’s Parking Permit in the city unless its primary residence.
    Any help or suggestions appreciated!

  3. You suggest that there is a paper form in lieu of setting up an account with les impots. But the FAQ on impots.gouv.fr concerning la declaration d’occupation says :

    Un formulaire de déclaration papier de type CERFA est-il disponible ?

    Non. L’obligation déclarative est entièrement dématérialisée, il n’y aura donc pas de document CERFA.

    https://www.impots.gouv.fr/sites/default/files/media/1_metier/1_particulier/EV/5_patrimoine_logement/560_travaux_habitation/faq_gmbi.pdf#page12

  4. It’s not that easy, when I get to the section Biens immobiliers I’m told there are no properties registered, the fact that I’ve lived here and paid taxes for the last 25 years seems to make no difference and so far getting any response from the Centre des finances publique, which is appointments only, has proved impossible !!!

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For members

LIVING IN FRANCE

Reader question: Will I need to do a French ‘integration’ class to renew my carte de séjour?

France's new immigration law contains extra provisions for 'integration' - including promising to adhere to French values and attending classes on French history and culture. Here's what they mean for foreigners in France.

Published: 19 April 2024 17:23 CEST
Reader question: Will I need to do a French 'integration' class to renew my carte de séjour?

Question: I read that France will now be requiring foreigners to sign a contract promising to respect French values, and to take civics classes – does that mean I will have to do that when I next renew my carte de séjour?

The short answer to this is – maybe, it depends on the type of card you have and what change you’re hoping to make.

Here’s the longer answer;

France’s new immigration law, passed back in January, brought in three main changes for foreigners in France – language tests, a contract promising to ‘respect the values of the French republic’ and expanded classes in civics (French culture, history and values).

Language tests

Undoubtedly the biggest change for most people is the language tests – we have covered this topic extensively HERE.

Contracts 

Then there is the Contrat d’engagement au respect des principes de la République française – which is a promise to respect the ‘values of the French republic’ such as personal freedom, freedom of expression and equality between men and women.

In practical terms, this is just a form that you will need to sign as part of the application process for a visa or residency card – you can find full details on exactly what you’re agreeing to respect HERE.

This applies to all types of visa and residency card, including renewals. It is not yet in force, but is expected to come into effect later this year.

Classes

Then there are is the contrat d’intégration républicaine (CIR), which has a confusingly similar name. This involves extra courses in civics and language that certain groups can be required to attend.

The CIR is a lot more than just signing a form, you also agree to take several hours of classes – but the key thing is that many groups are exempt from this requirement.

The immigration law doesn’t actually change who is required to sign the CIR and do the classes, it just expands the scope of the classes themselves and adds a test at the end.

These don’t apply to people applying for visa, it’s only when you get your residency permit – carte de séjour/titre de séjour – that you may be required to meet with OFII (the French office of immigration and integration) and take the classes.

Exemptions – Let’s start with exemptions – if you are applying for or renewing any of the following carte de séjour types you do not need to do the classes; 

  • Visitors (carte de séjour temporaire “visiteur”)
  • Students (carte de séjour temporaire portant la mention “étudiant”)
  • Trainees/interns (carte de séjour temporaire portant la mention “stagiaire”)
  • Temporary workers (carte de séjour temporaire portant la mention “travailleur temporaire”)
  • People who were born in France and have resided here for at least eight years (you fall under the jeune étranger né en France status of the carte de séjour temporaire portant la mention “vie privée et familiale”)
  • People with serious illness (you fall under the ‘étranger malade‘ category of the carte de séjour temporaire portant la mention “vie privée et familiale”)
  • Seconded employees and their families (carte de séjour pluriannuelle portant la mention “salarié détaché”)
  • Seasonal workers (carte de séjour pluriannuelle portant la mention “travailleur saisonnier”)
  • Talent passport holders and their families (carte de séjour pluriannuelle portant la mention “passeport talent”)
  • People who completed at least three years of French secondary school or one year of higher education in France
    EU/EEA/ Swiss nationals
  • Holders of the post-Brexit Article 50 TUE carte de séjour
  • People who qualify for the carte de résident due to service in the French foreign legion or military

So who does have to do the classes? – The new law does not change who has to sign the CIR (and by extension, agree to take the classes), certain groups have always been required to do this, including;

  • Workers on a salarié carte de séjour
  • Self-employed people on a entrepreneur/profession libérale status
  • Certain groups on the ‘vie privée et familiale‘ statuses, including parents of French minors and foreign spouses and partners (PACs) of French nationals.
  • Applicants for the carte de résident de longue durée-UE card, which is given to people after five years of residency in France
  • Refugees

You only have to sign the CIR and take the assigned courses once, and the certificate then applies to all future card applications and renewals. 

How to access the classes

In most cases, people do the classes shortly after arriving in France when they request their first carte de séjour (usually after three months of residence, although it can be longer for different card types).

It is part of the general summons by the OFII which can also include language classes and a medical test.

OFII: Your questions answered on France’s immigration office

However if you are swapping from a card type that is exempt onto a card type that is not exempt you may also have to do them – for example if you apply for the carte de résident de longue durée-UE after five years of residence and were previously on a ‘visiteur’ card.

In this case you won’t receive a summons from OFII, you will need to contact them and request the relevant form. You will be called to an interview and from this interview they will decide whether you need to do the classes or not – it depends on your level of French and whether you can demonstrate that you are integrated into French society and understand French values.

In the case of the carte de résident de longue durée-UE, the opinion of your local mayor or commune can be taken into account – so if you know your mayor you could ask them to write an attestation stating that you are well integrated into local life, which may help.

So that’s the long answer – we did warn you. 

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