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Many non-resident owners believe that the taxe d'habitation (occupier's rate) has been totally repealed in some manner.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 (dégrèvement).

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.

https://presse.economie.gouv.fr/download/?id=106153&pn=533%20-%20CP%20-%20Du%20nouveau%20dans%20votre%20espace%20%C2%AB%20G%C3%A9rer%20mes%20biens%20immobiliers%20%C2%BB%20sur%20impots.gouv.fr-pdf

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.