Real estate properties
New reporting requirement for property owners in 2023
Publié le 26 janvier 2023 - Directorate for Legal and Administrative Information (Prime Minister)
This page has been automatically translated. Please refer to the page in French if needed.
All owners are subject to a new reporting requirement in 2023. From 1er January and until June 30, 2023 inclusive, all owners of residential real estate, individuals and companies, must declare the occupation of their dwellings on the “Manage my real estate” area of the site impots.gouv.fr. Explanations with Service-Public.fr.
The housing tax is abolished for principal residences as of 2023. In order to determine precisely the owners who are still liable for the housing tax (secondary residence, rental housing) or the tax on vacant housing, the General Directorate of Public Finance (DGFiP) asks all owners of a primary, secondary residence or a rented housing unit to make a supplementary declaration to the tax administration before 1er July 2023. This new declaration of occupancy of the dwellings to be made by the owners is provided for in the Finance Act for 2020.
According to the DGFIP, 34 million owners are affected for 73 million residential premises in France.
Who is involved?
This reporting obligation applies to all owners, both individuals and companies, of residential immovable property:
- undivided owner;
- usufructuaries;
- Civil Real Estate businesses (SCI).
How do I report my real estate?
All owners, individuals or legal persons, of a principal or secondary residence, of a rental or vacant property must, for each of their premises, indicate the title to which they occupy them and, if they do not occupy them themselves, declare the identity of the occupants and the period of occupancy from 1er January 2023.
This declaration is to be made online, on the online service “Manage my real estate” from your personal or professional space of the site impots.gouv.fr imperatively before 1er July 2023.
To do this, log in to your personal or business space on the impots.gouv website with your tax number and password and go to the "Real Estate" tab to make a declaration of occupation (main residence, secondary residence, rented premises, free occupied premises, vacant premises) and monthly rent (optional) for each of your properties.
Check out the reportable information via the new online service “Manage my real estate”.
To facilitate this new reporting approach, the occupation data known to the tax services will be pre-displayed.
Thereafter, only a change in situation will require a new declaration.
FYI : In case of non-declaration, error, omission or incomplete declaration, a fine of a lump sum of € 150 per premises may be applied.
Please note : If you have a question or have difficulty making the declaration, you can contact:
- the assistance number of private users on 0 809 401 401 (toll-free number);
- the tax department, via secure messaging (choose the form “I have a question about the Real Estate service” or via the contact details in the section “Contact and appointment”.
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