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More second homes in France face higher tax under new proposal
Far-left proposal would see all communes able to levy additional surcharges on second-home tax
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More owners will pay French empty home tax in December 2024
The criteria for charging the taxe sur les logements vacants (TLV) were extended last year
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More French towns are imposing ‘empty home tax’ in 2024
Authorities in any town subject to housing pressure can consider levying the Taxe sur les logements vacants (TLV)
How do I contact tax officials when I move to France?
As resident some taxes will no longer be payable, depending on your situation
Reader Question: What must I do to inform French tax authorities I have become tax-resident? Do I need to?
Under French law you become a tax resident from the first day that France becomes your main home and are obliged to submit tax returns.
If there is any doubt about this several tests are applied, but in most cases you should simply take note of the day you moved.
Some experts recommend sending a registered post letter to the local tax office (service des impôts des particuliers) to inform them you have taken up residency at the address on your letter.
If your former French second home has become your main home, you should also let the tax office know this, as it affects liability for local property taxes including taxe d’habitation.
Update property information with French tax services
From last year there has been a new (usually online) declaration regarding how property owned in France is used (the Biens Immobiliers).
If appropriate this should be updated to reflect the fact the property is now a main home in your account at impots.gouv.fr.
We suggest setting this up if you do not yet have an account in place.
Speak to your tax office showing proof of residency, such as a recent utility bill and your passport, to obtain a numéro fiscal (French tax number).
You will already have this if you have been paying French property tax.
The alternative is to make a first French income declaration on paper, after which you will be sent details to create an online account, including your numéro fiscal.
The French tax year is the calendar year and income declarations must usually be made in May to early June of the following year.
The exact dates vary, depending on the department.
The declaration should be of worldwide income received from the date of moving to France until the end of the tax year.
If declaring on paper, the main form (2042) can be found via the search box at impots.gouv.fr.
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Residency card, tax, visa: Who to inform and how if you move in France