How do second home owners fill in new French tax-site form?

Reader Question: How do we fill in the new French tax-site form as second-home owners?

As The Connexion reported last month, there is a new tax office declaration that all property owners in France must fill in, including people who own second homes.

The form has to be completed by June 30, 2023, and non-compliance can result in a €150 fine, though tax offices are expected to be lenient this year.

Tax officials say the reason for the form is to have up to date information on properties and how they are used and to make sure that taxe d’habitation – which is now only levied on second homes – is being charged correctly.

For second-home owners, the form can be filled out in the same way as for those whose main home is in France. Here is how:
Go to impots.gouv.fr and log in to your account via votre espace particulier at the top of the page.

If you do not have an account at the website you can apply for one at this link. You will need your passport and should enter 99 for your birth department if you were born outside of France.

You will also need a French tax number (numéro fiscal). You can find this at the top of previous French tax documents such as an income tax statement (if you make tax declarations to France, for example, because you rent our property here) or otherwise an avis for one of the local property taxes, such as taxe foncière.

The process is not instant. You will be sent an email to create your space with your date of birth and fiscal number. You will then have to click on a link to put in your email and a chosen password on a website. Finally, you click on another email you will be sent so as to be able to log into your new personal space.

At the top of your personal space after you log in, click on Biens immobiliers and you should see the property that you own listed with a note saying déclaration attendue.

If your property was bought very recently, it may not be listed on your account, in which case you do not need to do anything.

There will be a button to click on the item (your property) to show information about it, and another to start your declaration.

What information do you need to supply?

The form contains key information about your property such as the size of the property in m² and the number of rooms overall in the property (not just the number of bedrooms).

You must also state who was living in or had use of the property on January 1, 2023, and if this has changed since then, as well as declaring if the home is a primary or secondary residence or if it is rented out or left vacant (unused and unfurnished).

For a second home, you as the owner will be deemed to have had the use of it whether or not you were actually staying there on January 1, 2023 (this is unless you had let it out to someone else, provided it free to someone, or left it unfurnished).

Anything you own that is not physically attached to the property – such as a garage or private parking space, will be listed separately but it is possible to attach other items that are linked to your home as part of the declaration process.

If you prefer, it is possible to declare over the phone.

If you are in France, you can call 0809 401 401. After the first words in French, press 0, then choose option 1, then option 1 again to speak to an adviser. It may also be possible to receive physical assistance in filling out the form at certain branches of France Services or in Tax offices.

If calling from abroad you will have to contact the tax office where your property is situated.

Related articles

French property owners: in-depth look at new mandatory declaration

All owners of French properties must fill in this new tax-site form

Are French second home property taxes different for non-residents?