French secondary home owners: rumours of the demise of the French taxe d'habitation may be greatly exaggerated
February 3rd 2023
There has been a substantial change in the declaration
requirements by owners (including usufruitiers) for French
properties owned as secondary residences or rented out. The
definition includes licenses, commodats etc.
Many non-resident owners believe that the taxe
d'habitation (occupier's rate) has been totally repealed in
some manner. This is not the case at all - only principal
residences in France are affected by the recent exemption
Whilst it relates to the taxe d'habitation, the owner
of the residential property has to declare the user of the property
by internet by midnight 30th June, 2023.
If you are a French taxpayer having an espace particulier
through impots.gouv.fr, the French admsinstration has published a
press relase guiding you through the proicedure to make a
declaration on line. This is not the implementing decree which will
need to be published before 30th June to render the declarative
process and non-compliance penalties fully enforceable.
Those who do not have such a facility available yet will need to
await further guidance.
Please see the resources page for further details as to the
current situation and the position on the declarations
(link here). Contact me if you need further
clarification oneither (01534) 625879 or + 33 (0)9 87 37 14 55.