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TAXES

What’s the penalty for failing to file France’s new property tax declaration?

French tax authorities recently issued a new required property tax declaration, here is what you need to know about the potential penalty for failing to file it.

Published: 7 February 2023 09:28 CET
What's the penalty for failing to file France's new property tax declaration?
The word "Impots" (Taxes) is seen on top of euro banknotes in Lille on August 25, 2014. (Photo by PHILIPPE HUGUEN / AFP)

French tax authorities have threatened to issue fines of up to €150 for those property owners fail to fill submit the new compulsory tax return.

Property owners in France have until June 30th, 2023 to file the new return, which specifies whether the property in question is a primary or secondary residence.

How much is the fine?

It is set to a fixed amount of €150 per property according to the French Public Service website.

Under what circumstances could I be fined?

You can be fined if you fail to submit the declaration prior to June 30th. You can also be fined if the declaration is found to be erroneous, incomplete, or missing information.

When could the fine be issued?

The fine would only be issued after June 30th – the final date to file the tax declaration – if tax authorities do not receive the form by the deadline.

How can I fill out my declaration?

If you live in France and already make your annual 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.

You will then be directed to the “Manage my real estate” service of the site which 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.

The Local has put together a guide to the new tax declaration and how to fill it out here.

READ MORE: France brings in new tax declaration for property-owners

If you have any questions or difficulties in completing the declaration, you can contact the help phone number at 0 809 401 401 – keep in mind that the operator may only speak French, so if you are worried about your language level you may want to ask for assistance from a proficient French speaker.

You can also reach out to the tax authorities using the secure messaging system on the Impôts.Gouv.fr website. The page “J’ai une question sur le service Biens immobiliers” (“I have a question about the Real Estate department”) will allow you to send messages and ask questions, albeit in French.

You can also find the location of your local tax office here. 

The new tax declaration applies to anyone who owns 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.

Keep in mind that the tax return is not an extra tax, it’s simply an extra piece of paperwork that has to be filled in, known as a Déclaration d’occupation, and this declaration is concerned with whether the property is your main residence or a second home.

The document will be required this year 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 home home, traditionally you paid both.

READ MORE: UPDATE: New French property tax declaration – your questions answered

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.

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For members

TAXES

Tax benefits of having children in France

Parents in France benefit from a number of tax deductions, including for childcare or school costs, accommodation or even alimony payments, some of which can continue even when your kids are adults. Here's a look at some of the tax breaks that you may be entitled to.

Published: 24 April 2024 15:23 CEST
Tax benefits of having children in France

Having children in France is just as brilliantly difficult and gloriously maddening as it is anywhere in the world. But it can also be a major money-saver.

A not-uncommon topic of conversation is the generous support for parents. Three is the magic number of children for a family, for tax purposes – though that has to be offset against the realities of actually parenting three children.

READ ALSO Family-centred society: What it’s really like being a parent in France

We’ll leave that last calculation to you, and just deal with the French tax system, which is rather less complex.

So as tax declarations for 2024 are now open, here are the tax breaks you get for being a parent in France.

READ ALSO The 2024 French tax guide

Childcare

Let’s start with little kids, when you’re likely to be paying out for childcare.

Parents of children under the age of 6 on January 1st of any given tax year can obtain a tax credit towards the cost of childcare. This can either go towards crèche fees or the cost of an approved childminder or nanny.

The child concerned must be under 6 years of age on January 1st of the tax year. The credit is equal to 50 percent of the sums paid on childcare, up to a limit of €3,500 per child per year.

You must declare the net annual salary you pay any childminder/nanny, and any social security contributions.

School

A child in full-time education who does not have an employment contract entitles parents to a tax reduction of €61 if they’re in collège, €153 if they’re in lycée, and €183 if they’re in higher education, as long as they’re part of their parents’ tax household.

READ ALSO What you need to know if your child is starting school in France

In addition to the tax breaks, parents of school-age children are also entitled to various types of financial aid to help cover school costs including the ‘back to school’ bonus that is intended to cover those September costs for new uniform, stationery etc.

Divorce

If you’re divorced, then alimony payments may be tax deductible, depending on your childcare arrangements. The amount varies according to the financial situation of the parent paying the support. On the other hand, the cost of maintaining visitation rights, such as train tickets, are not tax-deductible. 

If parents have agreed shared custody of any children, any alimony payments are not deductible, because each parent is entitled to an increased tax share of their individual household.

Adult children

You might think that tax breaks are only available when your children are still young, but even when they reach the age of 18 there are still some tax benefits available.

Accommodation for adult children

If your adult child – that is a child over the age of 18 – lives with you and is attached to your tax household, you can deduct a lump sum of €3,968 from your income on your declaration for 2023 earnings, which is due now. According to the tax authorities, this amount corresponds to the cost of board and lodging.

“When the child’s accommodation covers only a fraction of the year, this sum must be reduced in proportion to the number of months concerned, with any month begun being deducted. Even if it is a lump sum, the amount deducted must be declared by the beneficiary”, the tax authorities’ website states.

Financial aid for children with no income

Parents who provide monthly financial assistance to adult children up to the age of 25 living on their own can declare the sums paid up to a limit of €6,368 per year. This aid is fully deductible. 

“You must keep all receipts for expenses, as they may be requested by the tax authorities. If the parents are taxed separately, each parent can deduct expenses up to this limit,” the tax office website says.

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