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Why has the mandatory property tax form deadline been extended?
All main and second-home owners in France are required to complete the new form or potentially face a fine
French authorities have announced a one-month extension to the June 30 deadline for homeowners to complete the obligatory new biens immobiliers residential property declaration.
The new deadline is now July 31, 2023.
Why has the deadline been extended?
France's economy ministry says the deadline extension is due to the "large number of declarations being received towards the end of the [original] period," but a lack of responses also seems to be an issue.
In a press release on June 23, the head of the Direction générale des Finances publiques (DGFiP), Jérôme Fournel, said that only around half of homeowners in France had completed the form by that time.
People have been threatened with a €150 fine per property for non-declaration if the form is not completed by July 31. However, officials have told The Connexion that there will be leniency in this first year.
Despite the lack of submissions so far, however, civil servants say they are overwhelmed by declaration responses, with tens of thousands of messages relating to the form left unanswered.
Read more: French property owners: in-depth look at new mandatory declaration
Union frustration
A letter from the Solidaires-Finances publiques union on June 14 highlighted what they see as the main problems relating to the declaration.
Issues relate to the form's digital aspects – as a reminder, it can only be completed via your personal space on the French Tax site or by calling the DGFiP – and the unions say this has led to a number of homeowners struggling to complete the form.
"The administration's decision to carry out a campaign and a tax return solely by digital means is causing taxpayers to misunderstand [the form]," the union said.
Only allowing the form to be completed online, as opposed to through a paper format, has also "increased the incidence of incivility", it added.
In addition, civil servants are bogged down by the sheer volume of messages they receive regarding the form.
The unions say that in Marseille alone, there is a backlog of 20,000 messages relating to the form that await civil servants.
What is the property declaration?
As a reminder, the biens immobiliers declaration needs to be completed by all owners of residential property in France, including non-residents.
The declaration has been brought in as a way to check that tax offices have up-to-date information on how properties are used. This is due to the taxe d’habitation being ended for all main homes in France.
This is why the declaration asks owners to confirm how their properties are used, whether as main or second home, left vacant, given to someone else to use, or rented out.
It replaces other checks, including a paper form previously sent by tax offices to landlords to confirm the occupation of their properties.
The process is in most cases completed via the tax website impots.gouv.fr, or by calling the tax authorities on 0809 401 401, but the latter can only be done if you are currently in France.
Information about my property is incorrect, what should I do?
If the information listed about the property is incorrect, you can inform the authorities using the private message function when declaring the form online, choosing the J’ai une question sur le descriptif de mon bien immobilier option.
Be aware, however, that information such as the number of rooms and m² of the property is measured differently by the tax authorities than by estate agents.
You can read more about this in our reader question on the topic here.
I cannot log on to the site even after I enter my tax number. What should I do?
As mentioned, the form must be completed either on the French tax site (impots.gouv.fr) or by telephoning the authorities on 0809 401 401 (however, you can only get through on this number if you are calling from France). Non-residents, if necessary, should call the tax office for the area where the property is located.
To log onto the tax site, you will need a French tax number (numéro fiscal) and your password.
We have written articles in the past on both how to find or create a numéro fiscal, and what to do if you do not have a tax site password.
Please note, readers have been reporting to us that it sometimes takes up to two weeks to get their password sent through via email.
There is also an option for non-residents to create a tax space if they do not have a numéro fiscal, which is explained in this article.
Can I get help filling out the form?
If you are struggling to complete the declaration online you can call the tax authorities, who can complete the declaration with you over the telephone via the helpline listed above.
This will need to be done in French.
Alternatively, those in France can visit their local tax office in person, which can help them complete the form. However, it is unlikely you will be able to get an appointment before the deadline on June 30, so may have to go to a walk-in slot, where queues can be long.
A paper version of the form, while not officially available, has been offered as a ‘last resort’ in a couple of departments. However, it is not recommended to rely on this.
Useful articles
The Connexion has written a number of articles on the declaration, with our latest one answering last-minute questions and providing links to all our other pieces on the form available to read here.
You can also read our recent subscriber special, which answered 11 questions from our readers on the declaration, below:
- New France property form: Why are the pre-filled details wrong?
- French property form: Why am I asked about visits to our holiday home?
- New property form: How do I get a password for the French tax site?
- New property form: How are owners being informed about this?
- Property form: What if my home is not listed on the French tax site?
- Property form: How long for French tax site login details to arrive?
- French property declaration: Who completes this if owned via an SCI?
- French property form: Will I be fined if I miss the June 30 deadline?
- French property form: How do I make corrections after submitting it?
- Is it true there is a paper version of France’s property declaration?
- French property form: what is the meaning and impact of number rating?