No tenant can escape it. While the declarative campaign has started, millions of taxpayers will see a significant change by opening up their tax return. This year, a new obligation is necessary for all tenants, which they live in the private park (8.8 million households) or social (4.6 million households). Since a cleaning encompasses several individuals: in total, more than 30 million people are affected by this measure.
This new obligation stems from article 115 of the finance law for 2025, adopted at the start of the year. The text now requires tenants to provide the tax administration detailed information on their accommodation and the identity of their owners. To comply with this obligation, the tenants must first access their personal space on the Taxes.gouv.fr site.
After entering their identity and their banking data, a new unprecedented page will open. On this page, the tenants must indicate several information relating to their accommodation: the department and the municipality where their residence is located, the complete address of the property (street, number), its area in square meters, the number of rooms, the floor, the apartment number and the building number if they live in a building, and finally the start date of their rental contract. But the statement does not stop there!
The owner’s identity must also be specified. If it is a natural person, the name, the first name, the date and the place of birth will be required. In the case of a legal person (company, SCI, social landlord), the name and the SIREN number must be mentioned.
Tenants who have moved during the year 2024 will have to redouble attention. Indeed, they will be required to provide all of this information not only for their current accommodation, but also for the one they occupied before. So ditto for the identity of their owners. This double declaration will allow the tax administration to make a complete history of the goods rented in France in 2024.
This new obligation echoes the declaration of real estate established in 2023 for all owners. The latter forces the 39 million French owners to declare all of their real estate, whether they are main, secondary residences, rentals or even vacant housing.
The idea is to allow the tax administration to have a global vision of the French building stock and its occupants. This information will make it possible in particular to fight more effectively against tax fraud linked to unorganized rentals. Unlike the owners who are a fine of 150 euros in the event of an absence of a declaration, no sanction is provided to date for the tenants who would omit to complete this new declarative page.
