I wrote in February warning individuals who own secondary
residences in France about the declarative changes relating to the
ownership of French secondary residences this year - usufructuaries
included. the taxe d'habitation (occupier's rate) has only been
repealed for principal residences, not for secondary
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.
The law now reads : "Owners of residential properties are
required to file with the tax administration before the 1st July of
each year, if they have kept the legal possession and enjoyment
(jouissance) the information concerning the occupation of these
premises, or if these are occupied by third parties, the identity
of the occupiers of the said premises according to the procedure
laid down by decree."
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d'habitation (occupier's rate) has been totally repealed in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 non-resident or French taxpayer who already has an
"espace particulier" through impots.gouv.fr, the French
administration has published a press release guiding you through
the procedure to make a declaration on line using your espace .
This is not,however, the implementing decree which will need to be
published before 30th June to render the declarative process and
non-compliance penalties fully enforceable. I would not advise
banking on that fast and loose option.
The declaration of occupancy and user has to be filed by
midnight 30th June 2023,which leave only two and a half months in
which to comply by filling the declaration.
Those who do not yet have such an espace particulier
facility available will need to acquire and set up an espace
particulier on the impots.gouv.fr website. That requires the fiscal
number alloctad to you personaly. If you have paid either the taxe
d'habitation (occupers rate) or l'impôt foncier (owner's rate) that
number will be on your avis d'impostion under the heading "vos
références", "numéro fiscal" which is 13 digits formatted xx
xx xxx xxx xxx. It is not the "référence de l'avis" formatted xx xx
xxxxxxx xx, or the Numéro de Propriétaire which contains
letters. Once you have obtained your thirteen digit fiscal
reference number either from the avis or from the tax office of the
property you own, it is relatively straightforward to register and
to set up. There is an Engish language option available on the
"espace". The numéro fiscl is unique to you. You do not need a
social security nuimber forf this process.
So you should check your prior taxe d'habitation notifications
to see your Fiscal Identification Number which will already have
been allocated to you throuygh te ownerhsip of your property
Please see the resources page for further details as to the
evolution into the current situation and the position on the
declarations (link here). If this is too detailed an explanation,
contact me if you need further clarification on either (01534)
625879 or on + 33 (0)9 87 37 14 55.