France’s New 2023 Tax Declaration d’Occupation for French Homeowners: Step by Step


Essential Reading

France’s New 2023 Tax Declaration d’Occupation for French Homeowners: Step by Step

In 2023, all French property owners must fill in a new tax declaration form – the Declaration d’Occupation – detailing the occupancy status of their properties. Here, we take you through the process step by step and answer some of the most frequently asked questions.

What is the Declaration d’Occupation, France’s new property tax form?

The Declaration d’Occupation is a new French tax declaration that must be filled in by all property owners in 2023, declaring the occupancy status of their property/properties. It’s a one-off declaration that is mandatory for all property owners in France, including second-home owners and non-residents who are not typically required to submit a French tax return.

So, why is this new declaration being asked for now? Being as 2023 marks the first year that the Taxe d’Habitation has been abolished on all primary residences, the French tax authorities have now made it mandatory for all homeowners to declare the occupancy status of their properties in order to determine who is and isn’t eligible for the tax. The Taxe d’Habitation will continue to be applied to second homes and vacant properties, and this new form will ensure that such properties are correctly taxed.

This new form is included in article 1418 of the general tax code and must be filled in by all property owners for each premise, including car parks, cellars, outbuildings, etc.

Who needs to fill in the Declaration d’Occupation?

This new property tax form applies to all French homeowners, including second-home owners, landlords, and property investors. If you own any kind of property in France, regardless of whether you live in the property, use it as a second home, or rent it out, or whether or not you pay taxes in France – you must fill in this form. You must fill it out regardless of whether you are liable to pay Taxe d’Habitation in 2023 or not.

Property owners in France should have received an email or other correspondence this week stating the legal obligation to fill in this new property tax declaration. These emails are sent out automatically, so if you have already filled in the form, don’t worry! Conversely, if you are a French property owner but haven’t received this email, please do still go ahead and make the declaration or contact your local tax office if unsure.

Note that filling in this form does not necessarily mean that you will need to pay income tax in France or file a French tax return. 

Who doesn’t need to fill in the form? The only exceptions are owners of commercial properties and businesses, such as shops or full-time gites/holiday home businesses – i.e. properties which are not liable for the Taxe d’Habitation as they are registered as businesses.

This exception doesn’t apply if your property is a second home or holiday home that is occasionally rented out as a gite or Airbnb and is not a registered business. If in doubt, it’s best to check with your local tax office.

What do I need to do?

Homeowners need to fill out the Declaration d’Occupation form found on the website and declare who is living in the property on January 1, 2023. You will need to fill out a separate form for each property you own and must submit this by June 30, 2023.

Filling in the Declaration d’Occupation, France’s new property tax form

Now that we’ve established who needs to fill in the form, the next question is how. The form can be found online (as far as we know, there is no paper option available, so if you cannot access your online space, we suggest visiting your local tax office) in your ‘espace particulier’ (personal space) on the website, under the ‘mes bien immobiliers’ (my real estate) sub-menu.

First of all, you will need to login to your account and access the form.

If you already have a French tax number and online account:

If you already live in France or have a French tax account, this is quite simple. Simply login to your ‘espace particulier’ (personal space) on the website, locate the ‘mes bien immobiliers’ (my real estate) page and click ‘accéder’.

Here, you should see your properties listed. As in the example screenshot, you may find multiple ‘biens’ listed, either for different properties that you own or for additional structures such as a swimming pool, garage, cellar, or parking space (in this case, the two additional examples are a barn and a swimming pool). Note that recently purchased properties may not show yet – in which case, you should wait until they do appear to fill in the form. Equally, if you have recently set up your account, it may take a few days for your properties to appear.

Good news – you can also click on the Union Jack flag in the top right to access the service in English!

Click on ‘consulter’ to see the information that is already listed for each property, the ‘Descriptif de bien’. Here, you should be able to see details of the property, including the surface area in m2, the number of rooms, and the fiscal category (the number between 8 and 1 given to buildings in France, with 1 being the most sumptuous of dwellings and 8 being a dilapidated property in disrepair – a typical family home would probably rank around a 6).

*Note: If there are any mistakes, now is a good time to get this corrected. You can either get in touch with your local tax office or send them a message via your espace particulier – select ‘J’ai une question sur le descriptive de mon bien immobilieras the reason and detail the changes that need to be made.

Once you have verified the information, you can click on the ‘declaration d’occupation’ to begin the declaration. Here, if the information listed is correct, you can simply click on ‘Aucun changement’ (no change), or if you wish to update the information, click on ‘nouvelle situation’. You will then need to give the name/SIREN/marital status of the occupants of the building and the period of occupation. You can opt to declare the property as a principal residence, a second home, a rental property, or a vacant property (note that this means that the property is unfurnished and unavailable to use, not just that it is currently unoccupied).

If you don’t have a French tax account:

If you’re a non-resident and second-home owner, you may not already have an online tax account, in which case you will need to set one up before making the tax declaration. You can do this by entering your French tax number or ‘numéro fiscal’ and following the instructions to set up your account. If you have previously received French tax notices, such as the Taxe Foncière property tax, you will find this number on the top of the bill.

If you do not yet have a French tax number or ‘numéro fiscal’, you will first need to apply for a tax number in order to create your account. You can find out the details of doing this here or head straight to this page to fill out the form online. You will need to provide:

  • Your name, date and place of birth.
  • Your email address
  • Details of your marital status
  • Your overseas residence/postal address

Enter all the information, then click ‘continue’. To finalise your request, click on the email address shown, attach a copy of your passport or ID card, and send this off.

*Note that if you are filling out a French income tax or wealth tax return for the first time, this can’t be done online – you must submit a paper form instead (read more about that here). However, for property owners who only need to submit the Declaration d’Occupation, this can be done online.

Declaration d’Occupation: FAQs About France’s New Property Tax Form

When do you need to submit the tax declaration?

You have until June 30, 2023, to make your Declaration d’Occupation.

Do I need to fill in this form if I’m not resident in France or don’t pay taxes in France?

Yes, all French homeowners must fill in the form. This includes second-home owners, overseas residents, and landlords of French rental properties. You must fill in the declaration even if you are not tax resident in France and do not currently file a tax return or pay income tax in France.

Will l need to file this declaration every year?

No. The French government has stated that this will be a one-off form to be completed in 2023. You will not be required to submit the form again unless your situation changes; for example, you decide to move into your second home and make it your permanent residence or vice versa. 

What is the penalty for not filling in the Declaration d’Occupation?

There is a fixed fine of €150 for anyone who fails to file the Declaration d’Occupation tax form or provides an incomplete or incorrect declaration. This amount is per property.

Does this mean I have to pay extra taxes?

The purpose of the Declaration d’Occupation is to ensure that French homeowners still subject to the Taxe d’Habitation (i.e. second-home owners and owners of vacant properties) are correctly entered in the system and to avoid incorrect Taxe d’Habitation charges to those who use their French properties as their primary residence. Filling in this tax declaration does not mean that you will be liable for French income tax or wealth tax unless you are already. However, the information may, of course, be cross-referenced to ensure that anyone liable to pay these taxes is correctly doing so.

What should I do if I need help filling in the form?

If you need help, you can call the free helpline on 0 809 401 401 from 8.30am to 7pm Monday to Friday – although bear in mind that this is likely to be available in French only. Alternatively, you can visit your local tax office (find your nearest one here) or send them a message via your espace particulier – select ‘J’ai une question sur le descriptive de mon bien immobilieras the reason.

Paying Your Taxes in France

Whether you are moving to France, own French property, or have business interests, assets, or investments in France—FrenchEntrée is here to help with all your tax questions. Our Essential Reading articles are designed to give you an overview of the basics, from income tax and social charges to wealth tax and property taxes. However, tax laws and rates are always subject to change, and international tax liabilities can be especially complicated, so if in doubt, we always advise discussing your personal situation with one of our recommended financial or tax advisors.

Disclaimer: This guide is provided for general information purposes only and is not intended to be a substitute for professional advice regarding any aspect of your tax planning or tax liabilities in France. FrenchEntrée cannot be held responsible for the consequences of decisions or actions you may choose to take in connection with French tax declarations or tax liabilities.

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    2023-03-22 11:01:12
    Hello, I am a European resident (Irish passport holder) living in our primary residence here in France. As we have only just purchased our house (October 2022) our first TAX FONCIER is not due until later this year. The new TAX D'habitation form needs to be completed this coming June 2023. How do I obtain the Numero Fiscal Number ? There is the form for non-residents etc but like I have already stated I am already residing here in France but won't receive my Tax Foncier ( containing my Numero Fiscal until October this year)


    • Zoë Smith
      2023-03-22 19:50:07
      Zoë Smith
      Hi Philip, I would advise going into your local tax office or calling the phone declaration line on 0809 401 401. Best regards, Zoe


  •  Mari
    2023-03-19 11:44:56
    Hi, if you are the owner of land (both non constructible, and also constructible but currently with no building project), do you have to fill this form in?


    • Zoë Smith
      2023-03-21 12:52:45
      Zoë Smith
      Hi Mari, As far as we are aware, you would not be required to fill in a declaration for this as the declaration relates to “occupation” for habitation tax purposes. If there is no dwelling, then there is no habitation tax anyway, only foncière tax. If you are unsure, please don't hesitate to send a message to the impots through your online tax account - they seem to be very quick at replying. Best regards, Zoe


  •  Julie Wilkes
    2023-03-17 01:59:16
    Julie Wilkes
    The forms asks you as owner to confirm occupancy with dates. It isn't clear what thi means for second home owners - does this mean any period in the last 12 months? or a future travel plan? What are they after? We are only allowed 3 months at a tme after all!!!


    • Zoë Smith
      2023-03-21 10:21:40
      Zoë Smith
      Hi Julie, As we understand it, you can put either the date of purchase of your second home or January 1st 2023 (some forms do not seem to allow owners to put a date before this) and leave the end date blank. The tax office is not asking for exact dates of when you will be visiting the property - rather it is confirmation that you will be "occupying" the property as a "second home" (i.e. spending less time at this property than your primary residence) for the year of 2023. If you wish to confirm any details on your declaration, don't hesitate to use the online messaging service to send a message to the impots - they seem to be very quick to reply. Best regards, Zoe


  •  Cindy
    2023-03-16 06:25:55
    Hello I’m confused about the “surface area” question. It does not correspond to the surface area that was listed on the realtor’s site. Is this habitable space? Are balconies included? Outside entrance way for the neighbor’s house that actually belongs to me? Thanks


    • Zoë Smith
      2023-03-17 09:09:08
      Zoë Smith
      Hi Cindy, Yes, the tax office uses a different measure to calculate the m2 of your property than estate agents and rental agencies. For tax purposes, it the "surface réelle" that applies, which includes all habitable spaces, including bathrooms/kitchens, etc. You may find it is larger than the 'loi carrez' floor space used by estate agents as this often only covers bedrooms and living areas. Best regards, Zoe


  •  Mr A Hedges
    2023-03-16 01:27:19
    Mr A Hedges
    Hi Zoe, Reading your previous posts,regarding our holiday home in the Dordogne,,I understand that in the declaration d’occupation I put ”second home” and enter the start occupation date as the date of purchase of my property and leave the end occupation date empty,is this correct ? Kind regards


    • Zoë Smith
      2023-03-17 09:13:11
      Zoë Smith
      Hi A, Yes, as we understand it you can put either the date of purchase or January 1st 2023 (some forms do not seem to allow owners to put a date before this) and leave the end date blank. If you wish to confirm any details on your declaration, don't hesitate to use the online messaging service to send a message to the impots - they seem to be very quick to reply. Best regards, Zoe


  •  Wendy Mortimer
    2023-03-15 10:52:57
    Wendy Mortimer
    I have been resident in France for 27 years . My husband died in 2021 and I now have usufruit of the property - paying all necessary taxes and bills. 2/3 of the house is now technically owned by my husband's son who lives in New Zealand, and 1/3 to his daughter who lives in UK but was estranged from my husband. Can I fill in this form if I am not the legal owner?


    • Zoë Smith
      2023-03-17 09:16:18
      Zoë Smith
      Hi Wendy, If you pay the taxes then it sounds like you are the one who will have access to the online tax account from which you will fill in the declaration. Assuming the house is being used as a holiday home/second home, the best option would be to put the occupant as whichever name(s) appears on the tax bill. However, for confirmation on this, don't hesitate to use the online messaging service to send a message to the impots - they seem to be very quick to reply. Best regards, Zoe


  • Marilyn Willett
    2023-03-10 09:59:47
    Marilyn Willett
    We only use our house for 6 weeks in the summer the rest of the time it stands empty do I still have to fill in this form .


    • Zoë Smith
      2023-03-10 11:19:34
      Zoë Smith
      Hi Marilyn, Yes, every home owner in France must fill in this form by law and fines apply for those who fail to do so. As a second-home owner, you will still be liable to pay the Taxe d'habitation on your second home, regardless of how often you use it. Best regards, Zoe


  •  Niall Foulis
    2023-03-09 12:34:31
    Niall Foulis
    I have owned a property in France as a second home since 2011 but have never had cause to create an online account. Unfortuneately there appears to be no ability to create an account online in this case. The help online seems to only offer the opportunity to renew your password or start from scratch there is no choice of having a Numero Fiscal but no account as far as I can find. It seems you must either visit (impossible before June) or write a letter to the tax office with a double sided copy of a passport (not at all sure what this would look like) as it is the only listed item I have. The question I have is where must I write to as this is not mentioned at all? Is it the local tax office, in this case Albertville, or a national tax office? This is all complicated by the fact the property is now vacant and for sale. Any suggestion you can make would be gratefully received .


    • Zoë Smith
      2023-03-10 08:23:28
      Zoë Smith
      Hi Niall, If you are not able to create an online account or go into your local tax office, it is also possible to make the declaration by phone. Call 0809 401 401, press 0 after the introduction, then option 1, an option 1 again - this will put you through to an operator. You might be able to find an advisor that speaks English, but it could be a good idea to enlist the help of a French speaker if your own French isn't up to it. Best, Zoe


  •  Kevin
    2023-03-09 11:26:06
    Hello and thanks for sharing the information :-) We jointly own our primary residence home here in France. We both have a tax number and our taxe foncière, previous taxe d'habitation and our impôts communications and declarations are all done at household level and addressed to both of us. So, do we need to complete two of these new declarations, one for each of us, or does the system require just one of us to do it given that the property taxes seem to be in both of our names anyway? Thanks in advance KB


    • Zoë Smith
      2023-03-10 13:19:43
      Zoë Smith
      Hi Kevin, It depends - if you typically file a joint tax return, you should have a joint online account with both your tax numbers on it and therefore you would have one combined property declaration form. However, if you have two separate accounts and two separate forms, I would advise you to fill them both in. If in doubt, you can always use the online messaging service to check with the tax office. Best regards, Zoe


  •  John Bibby
    2023-03-08 09:09:57
    John Bibby
    Hello, I sent a query to Zoe Smith on 7/3/23 about the completion of this form. I have a non EU account with the and using my Taxe d'Habitation fiscal reference (13 chiffes) and completed the form up to the point of commencement date and last date of occupation but these would not be accepted, stating that there was an error. This year we are visiting France 4 times from 16/4/23 and last date of stay being 1/10/23. Our visits of about 3/4 weeks are interspersed with returns to the UK. Can you give me some guidance on what dates are needed to complete the form. I sent Zoe some screenshots of the form showing the errors.


    • Zoë Smith
      2023-03-08 12:24:13
      Zoë Smith
      Hi John, Thanks so much for writing in and I am doing my best to find answers to everyone's questions - it's a bit tricky as this is new for everyone, including the tax offices! The response I have had so far is that second-home owners should fill in the commencement of occupation date (i.e. when you bought the property/the date from which you have been using it as a second home), however you shouldn't need to complete the last date of occupation. From what I understand, this is only for those that have moved out/changed circumstances. As a second home owner, you therefore 'occupy' the property (as a second home) from the date you bought it until further notice.
      Please don't hesitate to use the contact section in your personal space to send any other questions to the authorities too - they seem to be quite prompt in replying. Let me know how you get on! Zoe


  •  peter
    2023-03-08 08:17:34
    I bought in Oct 2022 and the property is still not shown on the Impots mes biens immobiliers list. Enquiry to the tax office got the response 'it can take a year to be registered'. Any idea what to do in this case, which must affect anyone who bought recently?


    • Zoë Smith
      2023-03-08 12:27:08
      Zoë Smith
      Hi Peter, If the property has not yet been registered, you will not be able to make the declaration until it has... however, as a precaution, you could use the contact section in your personal space to ask this question, specifically asking whether you will be able to submit the form before the deadline of June 30th 2023 - that way if there is any comeback, you will have an official response to back it up. Zoe


  •  Diane
    2023-03-07 11:27:06
    What do you do if you own property as an SCI and therefore use the “espace professionnelle”? None of those tabs appear on the site You reference appear in that part of the site.


    • Zoë Smith
      2023-03-08 07:26:23
      Zoë Smith
      Hi Diane, The SCI property will likely be in your espace pro and you should be able to access the form from there. There are SCI owners on the Strictly Fiscal France facebook group that have received the following response too, which may be of use to you - see the post here. Please do let me know how you get on. Best, Zoe


  •  Delma Eeley
    2023-03-07 05:48:51
    Delma Eeley
    Hi. Thanks so much for all the information. I do have a question which I've been unable to ask via gouv.FR......when they list our 'garage' and our 'shed' separately, do we have to answer that they are our secondary residence the same as the main house? This is the only suitable option. Many, many thanks for your help.


    • Zoë Smith
      2023-03-08 13:05:43
      Zoë Smith
      Hi Delma, Yes, it appears that many people have different entries for various outbuildings, swimming pools, etc. If these are part of the same property, it would make sense to make the same declaration of occupancy. Best, Zoe


  •  Anna W
    2023-03-07 05:46:02
    Anna W
    I've registered for the tax account and gone online to complete the second home declaration, but the form still requires you to enter the details of the occupiers and their date of occupation, even if you click on the button for a second home. Should I complete these fully with all the owners' details and what date should I put in for the occupation? Thank you.


    • Zoë Smith
      2023-03-08 12:43:14
      Zoë Smith
      Hi Anna, Yes, if you are the owner of the property and you use it as a second home, you should list yourself (and any other owners) as the 'occupants' even though you are only occupying it as a second home (if that makes sense!!). The date of occupation should be the date from which you have owned the house/been using it as a second home. If in doubt, don't hesitate to contact the tax office using the online messaging service. Zoe