Article published March 6, updated March 13
The majority of homeowners who completed France's new Biens Immobiliers form in 2023 will not have to do so again this year – however those who failed to declare last year must now do so.
People who have moved home, or have seen the occupancy status of their property change, will also need to re-declare to show this.
While the process last year was generally simple for most main home-owners whose details were already familiar to their tax offices, many people in more complex situations, including non-resident owners of second homes, struggled with it.
It had to be completed by all property owners, including second-home owners, owners of empty, unfurnished homes, landlords, and those who hold their property through an SCI.
It comes prefilled in a section of the French tax website (once logged in) and people need to confirm this information in order to declare.
In the coming years, declarations will only need to be made when certain changes take place.
A deadline of June 30, 2024 has now been set for those who either need to confirm changes or otherwise did not complete the form last year.
However, unlike last year, you will be able to notify the authorities of these changes through a paper version of the form as well as online.
A lenient attitude towards those who do not comply with the new rules will continue for those who “act in good faith,” according to French media reports, with no fines set to be issued in 2024 for genuine errors.
A €150 fine per property not correctly declared is still theoretically possible, however.
Occupancy changes need to be highlighted
The majority of homeowners will not need to complete the form in 2024 provided their situation does not change and they filed a declaration in 2023.
However a change in occupancy must be declared.
Both the vendors and the new owners must notify the tax authorities in the event of a property sale.
If you make changes to your property through renovations, these do not need to be declared through the Biens Immobiliers form.
However, you may still have to declare these changes to local authorities using the Formulaire 6704 as before, as they may affect the level of any property taxes payable.
Read also: ‘Garden shed’ tax in France: what rises in 2024 and what exemptions?
Those who struggled to complete last year’s form, due to unanswered queries or inability to digitally declare the information, should declare their property before July.
The backlog of queries from last year should now have been answered meaning those who were unsure of certain information now have everything they need.
Many questions were over how the surface area of a property was measured – different to the usual Loi Carrez measurements for properties – and whether certain spaces were identified as ‘rooms’ or not.
Some people did not complete the form without receiving a response to their questions from tax officials, even though the Economy Ministry said people should have completed it regardless, as tax workers could retroactively change the declaration to fix any issues raised.
Paper forms to be made available
One source of frustration for some homeowners last year was the official requirement to declare online, although some local authorities reportedly allowed residents to submit paper versions.
The Economy Minister announced that this year paper forms would be available, in order to help those who have difficulty using digital services or have poor internet access.
The form will be available to download online and print out, to be sent to your local tax office.
The date the paper form will be available is not yet known. More information is expected when the 2024 tax season begins (around April).
It will still be possible to declare the changes through the Biens Immobiliers section in your personal section (espace particulier) on the French tax website.
To do this, you will need your French tax number (numéro fiscal) and log-in details for the site.
Read more: How do I get a numéro fiscal to access the French tax site?
Read more: France property declaration: How can I find login information?
Note that a property you have recently purchased may not appear if information about the sale has not yet been added to France’s Land Registry.
Those with issues can call the tax services on 0809 401 401 (only from France) or visit a local tax office to ask for assistance.
Unlike last year where the introduction of the form made getting an appointment difficult for some there should be more in-person help available this year.
The Connexion has previously covered the introduction of the new property form. This article from August 2023 – written just before the deadline – provides general help and tips for the form, and has links to other related articles.
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