Property declarations in 2025: what has changed for property owners

Since January 1, 2023, property owners of residential properties in France are required to submit a declaration in accordance with Article 1418 of the French General Tax Code (CGI). This measure aims to allow the tax authorities to identify taxable premises, particularly regarding the residence tax on secondary residences and the tax on vacant properties. In 2025, certain rules remain in place, but new requirements are introduced, making the process more complex for some property owners.

(Source: impots.gouv.fr)

Who Must Declare Their Property in 2025?

All property owners, whether individuals, businesses, or civil real estate companies (SCI), are required to make this declaration. This includes co-owners, usufruct holders, and SCIs owning residential properties. This declaration is mandatory for all types of properties, whether a primary or secondary residence. Anyone holding a property title must comply with this declaration requirement, regardless of the property’s tax situation.

However, if a property’s situation remains the same as the previous year, no new action is required. In contrast, if there are changes in occupancy, sale, or donation, the declaration must be updated before the deadline of July 1, 2025. Any changes to the property’s situation must be reported within the current fiscal year.

(Source: service-public.fr)

How to Make the Declaration?

The declaration is made online through the "Manage My Real Estate" service on the impots.gouv.fr website. This service allows property owners to centralize all their real estate declaration processes.

Each property owner must indicate whether the property is occupied by themselves or rented out. In the case of rental, the identity of the tenants and the period of occupation must be specified.

A new feature in 2025: Owners who have difficulty using online services can now complete their declaration in paper form. The form will be available at public finance centers and can be sent back by mail.

New Requirements in 2025

To avoid taxation errors, the government is introducing new information requirements:

- The exact dates of property occupation.

- The identity of a possible property manager.

- The reason for the vacancy of a property, if applicable. For tenants using a property as a secondary residence, the owner's identity must be declared. Additional information regarding the exact nature of the property (primary, secondary, rental residence) must be provided for better tax clarification.

(Source: economie.gouv.fr)

Sanctions for Non-Declaration

Any owner who fails to update their declaration when changes occur will face a fixed fine of 150 euros per undeclared property. This penalty also applies in cases of incorrect or incomplete information in the annual declaration.

(Source: service-public.fr)

Assistance and Support

The tax administration offers several resources to assist property owners:

- A frequently asked questions section and a step-by-step guide on impots.gouv.fr.

- Telephone support.

- A secure messaging system accessible through the personal area on the tax website.

- Expert assistance for your real estate projects on the French Riviera.

Property declaration remains an important obligation for owners in 2025. For any questions related to your tax obligations or real estate matters on the French Riviera, feel free to contact our experts:

Côte d’Azur Sotheby’s International Realty

+33 4 92 92 12 88

info@cotedazur-sothebysrealty.com