Country Life International
New tax Declaration d’Occupation UPDATES to property taxation legislation in France will see all local and overseas owners—including those with second homes and non-residents who are not typically required to submit a French tax return—having to confirm the occupancy of their assets under the new Government rules. Regardless of where in the world they reside, if they are a private owner or involved with a company that itself owns assets in France, they will have until June 30 to declare their interests or risk incurring fines for non-compliance. Home owners should fill out the Declaration d’Occupation form found at www.impots.gouv.fr and declare who is living in the property as of January 1, 2023. Over the past few years, France has been working towards phasing out its taxe d’habitation (occupancy tax) for all properties…