French ‘property use’ declarations: who has to do this in 2025 and by when?

Property owners are being reminded that they need to complete the 2025 version of the Biens immobiliers declaration this summer if certain elements relating to the way they use their property have changed. 

Introduced in 2023, the first year of the declaration saw all owners required to declare information about their property to the French tax authorities. 

Since then it has become an annual requirement that the authorities should have up to date information. 

They use this, notably, to see which properties are subject to taxe d’habitation on second homes and tax on vacant properties. 

Those subject to a declaration have until July 1 to do so, or risk a €150 fine. 

Rules similar to last year

In 2024 a declaration was only required if a declaration had not been completed in 2023, or if the use of the property had changed. 

This is the same in 2025: declarations are only obligatory if there were changes to the property in the 2024 calendar year (between January 2, 2024 and January 1, 2025). 

These include:

• The nature of the property changing (for example becoming a second home or vacant)

• a new owner (in which case the incoming owner must make the declaration)

• a change of tenant if the property is let 

• If an addition has been made to the property such as a new garage, swimming pool, shed, etc 

In the case of the latter, property owners making an improvement to their property should use the Biens immobiliers section of the French tax site to inform authorities of the new construction. 

Read more: France's ‘garden shed tax’ sees 2025 rise, find new rates below and how to declare

Read more: List: these are the French home improvement works that must be declared

If you have a property but did not complete the form in 2023 or 2024, you will also need to do so this year.

July deadline but declaration is flexible

Although a July 1 deadline is in place, declaration of a change can be made at any time online prior to this via your personal space on the French tax site, in the Biens immobiliers section.

Last year reminders to complete the form were sent with income tax declaration notifications, a similar format is expected this year. 

Income tax declarations will open on April 10 this year. 

Read more: April date announced for opening of 2025 income tax declarations in France

Changes in 2024 also saw paper submission of the Biens immobiliers declaration allowed, after 2023 was strictly online which caused some owners difficulty. 

A paper form is also expected to be available this year from local tax offices.

Some changes scrapped 

The draft 2025 budget introduced by ex-prime minister Michel Barnier saw amendments relating to the Biens immobiliers added which would have seen owners required to declare additional information about their property. 

For landlords, this would have included rental income derived from the property (currently an optional piece of information to declare on the form), and for vacant property owners, justification for why the home was empty.

However, this version of the budget became obsolete when Mr Barnier was ousted in December 2024, and these measures were not reintroduced in the now-passed version of the text.