20 Fév New reporting obligations for real estate property owners
Real estate property owners are subject to a new reporting requirement starting in 2023.
As a reminder, main residences will no longer be subject to housing tax from 2023. In order to determine which owner remain liable for the housing tax or the tax on vacant dwellings, owners are required to submit a new declaration to the French tax authorities about the use of their property (French tax code, art. 1418).