Is property declaration form required for French second homes this year?

Reader Question: A friend told us we need to declare our second home again using the Biens immobiliers form this summer. I thought if we already declared it we did not have to again?

A new property declaration in 2023 called Biens immobiliers was required for essentially all owners of a property in France.

It was implemented to give tax authorities updated information on the nature of properties – mostly if they were second homes or main residences – due to the incoming changes to taxe d’habitation (which is no longer levied on main homes).

In 2024, authorities announced that the declaration had to be updated by June 30 if there had been a change in the nature of the property in the course of 2023, such as a new occupant (if renting), an extension to the building, if it had been changed to a second home from a main residence, etc.

If you had sold or donated a property prior to January 1, it was stated to be the responsibility of the new owner to update their form. 

You also did not need to update the form if no other changes had been made over the previous year.

Read more: What changes require you to make new property declaration in France?

Rules similar in 2025

These rules are set to be the case once again in 2025, although landlords and owners of vacant properties may be subject to some changes, explained in more detail below.

The main obligation will be to update the information in the form if there has been a change to the nature of the property’s use between January 1, 2024 and January 1, 2025 (having said which, the tax authorities also state there is no need to wait, and that a change in use can be declared at any time).

In 2024, property owners with income to declare to France received a reminder about the obligation when completing their tax declaration in the spring. They were asked some simple questions about whether they had filled in the property form, and if not, were directed to do so after finishing their income return. 

This year’s income tax declaration session is not yet under way (for income received during the 2024 year), however it may include the same system. 

In 2023 it was only possible to complete online – via your personal space on the French tax website – however in 2024 a paper form was also made available.

It is likely a paper form will be made available again this year before the deadline, and updates can still be made via the French tax website.

Those who fail to complete the declaration risk a fine of €150 per property undeclared.