Who has to complete the new French property declaration in 2024?

Not all property owners will need to submit a return this year

Has the occupancy status of your property changed in 2024?
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Unlike last year not all property owners are affected by France’s 2024 Biens Immobiliers property declaration form.

The declaration, which this year will have a paper version, made its debut in 2023 when all property owners had to confirm information about their property / properties on an online form through their personal space on the French tax site.

In 2024 however, people who already declared the information about their property in 2023 – and have not seen information about it change since – do not need to do anything.

An update to France’s tax code reads: “Owners of premises for which there has been no change in the information provided since the last declaration are exempt from making this declaration.”

Who must complete the declaration?

Below are the people who must complete the declaration in 2024:

  • Property owners who did not complete the form in 2023 for any reason
  • Property owners who have seen the occupancy status of their property change, for example, they have made a second home their main home or they rent out a property and the tenant has changed.
  • Both those who have bought or sold a property recently need to notify tax authorities of the ownership changes via the declaration

Some people did not complete the form in 2023 because they were unable to access their online space.

Read more: How do I get a numéro fiscal to access the French tax site?

This is why a paper version will be available this year, and more information about how to find this form will be available closer to the time.

Others were confused by the information shown and had questions about this that were not answered in time by the overwhelmed tax authorities.

Some of the most common questions related to the number of rooms a property was said to have, alongside its size in m² – the Biens Immobiliers form used different measurements to those of estate agents, which led to confusion.

In most cases, completing the declaration online is simply a confirmation of information that the tax authorities already have about the property.

There will be an option to query information reported by the authorities when completing the declaration by sending a message attached to your declaration.

Read more: ‘Garden shed’ tax in France: what rises in 2024 and what exemptions?

A fine of €150 per property for non-completion of the declaration is still technically possible, however authorities said that, like last year, they would be lenient about this.

The Connexion covered the introduction of the new property form extensively when it was first introduced.

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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France's new property declaration form: 2024 rules and fines explained