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01/03/2023

The "S'expatrier, mode d'emploi" exhibition
will be held again in 2023

After 2 years away, we will have the pleasure of welcoming you on 29 March 2023 at the Cité Internationale Universitaire in Paris.

For those who wish, all the conferences will be broadcast live on our website.

The only exhibition to bring together the major institutional players in expatriation and international mobility.

Expatriation specialists on the essential subjects: procedures, country focus, PVT, providence, health, employment, unemployment, taxation, assets, retirement...

New reporting obligation for property owners in 2023

All property owners will be subject to a new reporting obligation in 2023.
From 1 January to 30 June 2023 inclusive, all owners of residential property, individuals and companies, must declare the occupation of their homes on the "Manage my property" section of the impots.gouv.fr website.

The council tax will be abolished for main residences from 2023. In order to determine precisely which owners are still liable for the taxe d'habitation (secondary residence, rental accommodation) or the tax on vacant accommodation, the French tax authority (DGFiP) is asking all owners of a principal residence, secondary residence or rented accommodation to make an additional declaration to the tax authorities before 1 July 2023.

This reporting obligation concerns all owners, individuals and companies, of real estate used for residential purposes:

- joint owners;

- usufructuaries’ (usufruitier person that only have the use of the property by having given the property ownership to their children);

- non-trading property companies (SCI).

How do you declare your property?

All owners, whether individuals or legal entities, of a principal or secondary residence, a rental property or a vacant property, must indicate for each of their premises the capacity in which they occupy them and, if they do not occupy them themselves, declare the identity of the occupants and the period of occupancy from 1 January 2023.

This declaration must be made online, on the online service "Manage my properties" from your personal or professional space on the impots.gouv.fr website, imperatively before 1 July 2023.

To do this, log on to your personal or professional space on the impots.gouv website with your tax number and password and go to the "Real estate" tab to declare the occupation of each of your properties (main residence, secondary residence, rented premises, premises occupied free of charge, vacant premises) and the monthly rent (optional).

Consult the information to be declared via the new online service "Manage my properties". (see screw shot below)

To facilitate this new declaration process, the occupancy data known to the tax authorities will be pre-posted.

The tax office will have described your property and I will recommend you to make sure that

you agreed with this. If you believe that this is incorrect than you need to update the tax office information as all your local property taxes is based on that information.

Thereafter, only a change of situation will require a new declaration.

Please note: In the event of non-declaration, error, omission or incomplete declaration, a fixed fine of €150 per premises may be applied.