Final days for French property owners to make declaration in 2024
Around 1 in 6 owners need to complete or update the Biens Immobiliers ‘property use’ form this year
Around 1 in 6 homeowners need to complete the form this year, say officials, including many second-home owners
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Owners of property in France are being reminded of the 2024 deadline to complete the Biens Immobiliers property declaration, if they need to update or complete it this year.
Those who need to declare have until 23:59 on June 30 to do so or they potentially risk a €150 fine. People with more than one property face a €150 fine per property.
Who must complete the form?
All owners of French property, whether it is a main residence, second home, rented out long or short-term, or a gîte, may need to complete the declaration.
The declaration was introduced in 2023 and those who have completed it and whose situation has not changed do not need to do it again this year.
However homeowners who did not complete the form last year, or who own a property which has been subject to a change of use or situation need to update their details to reflect the new situation.
According to tax authorities, 17% of homeowners in the country need to update or make a declaration this year.
A list of reasons why you need to update your declaration include:
A change of occupant of a property, including tenants for long-term rental units
A property becoming vacant
A property transferring from being a main home to secondary residence or vice versa
A property purchase or sale (both sides are being asked to update the information on their personal space)
If a non-residential building has a new company working inside
If a building has been converted into a short-term / seasonal holiday let
If a new annex (car-park, cellar, garage) has been attached to the property
You did not declare your property in 2023
Many second-home owners did not complete the declaration last year as they were unable to access the French tax site due to not having login details.
Others had unanswered questions about their property and how it was shown in the online details and were hesitant to complete the declaration in case of an error which may have affected their tax rates.
The government said the declaration was nominally to find out which homes were secondary residencies and would have taxe d’habitation or vacant second-home taxes still levied on them since this tax had now ended for main homes.
Read more: French second-home tax errors: How to know if overpaid and what to do
Others, however, think the declaration will eventually be used as a method to assess other property taxes.
Authorities say that all outstanding questions from owners regarding their properties have now been answered (if they were asked in the correct space online), allowing everyone to now complete the declaration by the deadline.
How can I complete the declaration?
The declaration can be completed online through your personal space on the French tax site. This year, however, a paper declaration is also possible.
Read more: Obligatory property declaration in France: paper forms now available
If you completed the declaration correctly last year, you will simply need to update the relevant new information.
For others completing the declaration online, the form will have pre-filled information. You need to check that the information is correct and submit it.
There is an option to complete the declaration online in English.
This year, the touted €150 non-completion fine (per property owned) is expected to be issued to those who do not declare their property but are required to.
Last year, the fine was mentioned, but not handed out.
We have covered the topic extensively, and if you have queries about completing the form, please see our articles below for an answer.
