Property declaration: what’s changing for owners in 2025

Why the next property declaration could become a headache for owners ?

Since January 2023, property owners in France have been required to complete an online declaration, providing the tax administration with information about the occupancy status of their properties. This requirement, introduced to streamline tax management, could soon become more complex with the addition of new requirements as part of the 2025 budget.

A strict obligation for property owners

Detailed information required

Currently, the 34 million property owners in France must provide precise information about their properties:

- Type of property (apartment, house, storage room, etc.)

- Surface area and description

- Occupancy status (primary residence, secondary residence, vacant, or rented)

For rental properties, the type of rental arrangement must also be specified. If any information is omitted or incorrect, a fine of €150 may be applied.

A response to tax errors

Tax notices sent in error

The main purpose of this declaration is to help authorities better identify secondary residences still subject to the housing tax. However, in 2023, approximately 600,000 households received tax notices in error, highlighting the need for greater information accuracy.

New requirements for 2025

To prevent such errors, the government plans to introduce additional information requirements:

- Exact dates of occupancy

- Identification of a property manager, if applicable

- Reason for any property vacancy, when relevant

Additionally, tenants using a property as a secondary residence will need to declare the owner’s identity, further complicating the process.

What’s the impact on property owners?

Increased administrative complexity

While these new requirements aim for increased transparency, they also add administrative complexity for owners. Online declarations remain available for those comfortable with digital platforms, but paper forms are also available at public finance centers for those who prefer them.

With a deadline set for July 1st and the risk of fines, property owners will need to be particularly vigilant in complying with the new rules.

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