Owners of secondary residences in France must file a new tax declaration by 30 June 2023

• Inheritance Law
• Private Clients
• Real Estate

Owners of second homes in France must submit a new tax declaration for property owners once by 30 June 2023 at the latest.

What is the Taxe d’habitation?

The Taxe d’habitation is a tax in France that owners of a property have to pay. It is a tax that is levied throughout the country

Change for owners of secondary residences in France as of 1 January 2023

As of 1 January 2023, the Taxe d’habitation is, among other things, only due on secondary residences. Thus, it must be newly determined who must continue to pay the tax.

New declaration to be submitted by 30 June 2023

All property owners of secondary residences must submit a corresponding declaration by 30 June 2023 or adjust their data online if necessary.

If the property is rented out, the type of rental (furnished or unfurnished rental, seasonal rental, rental of social housing) and information about the tenant must also be provided.

In subsequent years, this information only has to be provided in the event of a change in circumstances.

Thus, there is a need for action for owners of a property in France as a secondary residence. The deadline is 30 June 2023.

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