In 2025, property owners in France will have to adapt to new rules regarding the declaration of their property. These changes aim to simplify the administrative process while strengthening the transparency and efficiency of the tax system. With evolving digital technologies and regulatory expectations, it becomes crucial for owners to be informed and prepared to avoid any future complications.
This article explores the main upcoming changes and provides an overview of the steps to follow to comply with the new legal requirements. Find out how these adjustments could impact the management of your real estate assets in the years to come.
New reporting obligations for property owners in France
Since January 1, 2023, new regulations require French property owners to declare detailed information about their assets online. This measurement concerns approximately 34 million owners who must provide the occupancy status of each propertywhether it is a primary residence, secondary residence, or vacant accommodation.
Details to be provided include the size and description of the property, as well as the rental type for rented accommodation. Failure to comply with this obligation before July 1 results in a fine of 150 euros. An amendment to Budget 2025 could soon require even more precise information to avoid past tax errors.
Complexification of real estate declarations: a necessary amendment
The amendment to the 2025 Budget aims to correct tax errors, particularly those linked to housing tax. In 2024, around 600,000 households will have received a council tax notice in error. To correct these inaccuracies, the government now requires more detailed information in property declarations. Owners must indicate the precise dates of occupancy, identify the property manager and specify the reason for vacancy.
This initiative aims to improve the accuracy of tax data and ensure that only relevant taxpayers pay the correct tax. Annual tenants of second homes will also have to provide the identity of the owners.
Practical arrangements and exceptions
To comply with this obligation, owners must submit their declaration online before July 1 each yearunder penalty of a fine of 150 euros. Those who prefer a traditional approach can obtain a paper form from public finance centers.
Tenants are generally not affected by this declarationunless they rent a property like second home all year round. In this specific case, they will have to provide the identity of the owners, as they will be responsible for paying the housing tax. This measure aims to clarify tax responsibilities and avoid past administrative errors.
