top cx logo
cx logo
Explorearrow down
search icon

Told to pay up for undeclared swimming pool

I did not declare a new swimming pool to the tax authorities and have now been told to pay extra taxe foncière and d’habitation back-dated for several years – is that fair?

Yes, you can be billed back taxes for several years (depending on how long ago the pool was built), usually not more than four, if the tax office finds you did not declare a pool.

A pool is considered to add value to the property, and construction should be declared to the tax office within 90 days of completion so that it can take it into account in the theoretical rental value of the home (valeur locative cadastrale). This value is used in calculating how much local tax you owe.

A pool is classified as a dépendance (outbuilding) of the main home and its valuation depends on factors like its size and quality compared to other typical pools.

Pools are usually subject to both local taxes, though taxe foncière does not apply to above ground ones. Neither tax applies to such obviously temporary installations as inflatable pools.

The declaration is on form 6704, which can be found with a search at impots.gouv.fr

For more information on this topic and others related to the French local property taxes see our updated helpguide, available in printed or download versions, priced €7.90, at this link.

Resident or second-home owner in France?
Benefit from our daily digest of headlines and how-to's to help you make the most of life in France
By joining the newsletter, you agree to our Terms & Conditions and Privacy Policy
See more popular articles
The Connexion Help Guides
featured helpguide
Healthcare in France*
Featured Help Guide
- Understand the French healthcare system, how you access it and how you are reimbursed - Useful if you are new to the French healthcare system or want a more in-depth understanding - Reader question and answer section Aimed at non-French nationals living here, the guide gives an overview of what you are (and are not) covered for. There is also information for second-home owners and regular visitors.
Get news, views and information from France