Since last year, property owners have been required to file a new tax return.
As a reminder, the taxe d’habitation has been abolished since 2023 for all principal residences and all taxpayers. However, it remains applicable to other premises, notably second homes and vacant premises.
Against this backdrop, in order to identify which premises remain taxable, a new reporting requirement has been introduced for all property owners, both individuals and corporate entities.
From now on, all owners of real estate for residential use, whether individuals or companies, must declare the occupancy of their dwellings. For each property held, it is imperative to indicate the purpose for which it is occupied, the identity of the occupants and the period of occupancy.
This year, the declaration of occupancy must be made before July 1, 2024, only if it was not made last year, or in the event of a change in the occupancy status of one of the properties.
If this applies to you, our team can provide you with declaratory assistance for this obligation.
If you are interested in our assistance, please come back to us by June 24, 2024 at the latest with the attached completed table.
Our team is always available to answer any questions you may have regarding the transmission of your documents.
Contact your account manager or submit your request via our form.
This article was written in June 2024. Please note that this analysis is applicable as of today and does not take into account any potential changes, the data is subject to change.
