French ‘property use’ declaration deadline: who has to submit before July 1?

Property owners are being reminded that they need to complete the 2025 version of the Biens immobiliers declaration before July 1, if certain elements relating to the way they use their property have changed. 

Introduced in 2023, the first year of the declaration saw all owners required to declare information about their property to the French tax authorities. 

Since then it has become an annual requirement that the authorities should have up to date information. 

They use this, notably, to see which properties are subject to taxe d’habitation on second homes and tax on vacant properties.  

Rules similar to last year

In 2024 a declaration was only required if a declaration had not been completed in 2023, or if the use of the property had changed. 

This is the same in 2025: declarations are only obligatory if there were changes to the property in the 2024 calendar year (between January 2, 2024 and January 1, 2025). 

These include:

• The nature of the property changing (for example becoming a second home or vacant)

• a new owner (in which case the incoming owner must make the declaration)

• a change of tenant if the property is let 

• If an addition has been made to the property such as a new garage, swimming pool, shed, etc 

In the case of the latter, property owners making an improvement to their property should use the Biens immobiliers section of the French tax site to inform authorities of the new construction. 

Read more: France's ‘garden shed tax’ sees 2025 rise, find new rates below and how to declare

If you have a property but did not complete the form in 2023 or 2024, you will also need to do so this year.

Although a July 1 deadline is in place, declaration of a change can be made at any time online prior to this via your personal space on the French tax site, in the Biens immobiliers section.

A paper form is also available this year, and can be downloaded in several languages including English. 

Some changes scrapped 

The draft 2025 budget introduced by ex-prime minister Michel Barnier saw amendments relating to the Biens immobiliers added which would have seen owners required to declare additional information about their property. 

For landlords, this would have included rental income derived from the property (currently an optional piece of information to declare on the form), and for vacant property owners, justification for why the home was empty.

However, this version of the budget became obsolete when Mr Barnier was ousted in December 2024, and these measures were not reintroduced in the now-passed version of the text.

Although a €150 non-completion fine per property is in place, this is only likely to be collected from next year, authorities have said.