France identifies undeclared pools with satellite technology
A total of 100,000 properties face fines if they do not decalre their swimming pools to the tax authorities
A large penalty and higher taxe foncière bills could hit you if you don't declare a swimming pool
Rudmer Zwerver/Shutterstock
Tax collectors in France identified 100,000 properties in 2023 with undeclared swimming pools and sent out notices advising owners to declare them – or face heavy fines.
Some were discovered by analysis of satellite photographs by a Google company, which is subcontracted to gradually examine all of France.
The Connexion readers who have bought a property with a built-in swimming pool that has not been declared by the former owners, must do so via a demande de régularisation at their local mairie.
They should specify that the pool was already in place when they bought the property.
Back taxes demand
Where the pool does not pose any health and safety or design/building problems, it will then be registered. Owners are likely to have higher taxe foncière bills as a result, with the sum varying from commune to commune.
However, if any problems are identified regarding the installation, the mairie can ask that changes be made or the pool infilled.
Penalties for having an undeclared pool can be high, including up to four years of back taxes. Fines can also be imposed, with the amount varying from €1,600 to €6,000 per m2 of the surface area of the pool.
Read more: Small swimming pools make a splash in France
It is not clear whether undeclared pools will also be liable for taxe d'aménagement, as new pools are. Some lawyers have argued they may not, especially if the date of construction is not known.
Where the taxe d'aménagement is imposed, it is on the same basis as for new pools – a reference tax of €250 per m2, which is multiplied by a co-efficient set by the commune and another by the department.
No declaration is needed for pools with a surface area of less than 10m2, or for interior pools.
However, inflatable or kit pools built on top of the surface now need to be declared if they are in place for longer than three months, or just two weeks if the property is near a historic monument.
Read more: French property tax fraud: what is targeted other than 'secret’ swimming pools?
