New required declaration for owners


All owners ( individuals or legal entities, private persons or companies, French or foreign, residents or non-residents) are concerned.


The declaration must be made before 30 June 2023. Thereafter, only a change of situation will require a new declaration.


This declaration must be made from the online service ‘Gérer mes biens immobiliers‘ (Manage my properties) from the secure area of

Owners must indicate for each of their properties the purpose for which they occupy them. If they do not occupy a property themselves, they must indicate the identity of the occupants and the period of occupation (situation on 1 January 2023).

The occupancy data known to the tax authorities will be pre-filled.


This declaration has been set up to identify premises still liable for taxe d’habitation (notably second homes) and those liable for tax on vacant accommodation.