In 2023, a new requirement from the French tax authorities caught many property owners off guard: the déclaration d’occupation, or occupancy declaration. As we explained at the time in our article New French Tax Declaration for Secondary Residences, this measure aimed to identify the usage of each property in France—whether it was a primary residence, a second home, or vacant—in order to determine liability for the annual taxe d’habitation (housing tax).
At the time, some feared the new requirement signaled a broad audit or investigation campaign. But in reality, the tax authorities were simply transitioning from paper-based forms sent by mail to a centralized, online declaration system. This modernization made the process more efficient—and particularly convenient for second-home owners and international residents, who now have easier access and control via their online accounts.
In 2024, some owners—particularly non-residents—received new notifications from the tax office requesting another declaration. This caused confusion and raised the question: is the declaration required again in 2025?
The short answer: Only if something has changed
The French tax authorities have clarified that the declaration is not required annually, unless the status of your property has changed since your last declaration.
In other words, if:
* You filed the declaration correctly in 2023 or 2024,
* And your property’s usage and occupancy have not changed,
Then no further action is needed in 2025.
The online system retains your previous declaration unless updated.
Why were some owners prompted to re-declare in 2024?
In 2024, some owners—particularly non-residents—reported receiving fresh notifications from the tax office requesting a new declaration. In most cases, this happened when:
* Their 2023 declaration was incomplete,
* There was a change in ownership (e.g., post-sale),
* Or when the tax authorities needed clarification or suspected outdated information.
This has led to a lingering sense of uncertainty in 2025. But the underlying rule remains the same: only declare again if the property’s situation has changed.
What counts as a change in occupancy?
You are required to update the declaration if:
* You switch from personal use to rental (short- or long-term),
* Your secondary home becomes your main residence,
* You sell the property or transfer ownership
* A tenant moves in or moves out,
* The property becomes vacant.
These changes must be reported via your account on impots.gouv.fr, under the section “Gérer mes biens immobiliers” (Manage My Real Estate). Failing to update can result in a €150 fine per property, though enforcement has so far remained light and focused on encouraging compliance.
A practical tip for international owners
Even if no declaration is needed in 2025, we advise our international clients to make it a habit to log in once a year and review their property’s status—especially in late spring or early summer, before the typical July deadlines for French property-related taxes.
It’s a quick check that can prevent unnecessary notices, penalties, or misunderstandings.
A reminder about taxe d’habitation
France has phased out the taxe d’habitation for primary residences, but it still applies to:
*Secondary homes,
*Unoccupied properties.
The declaration of occupancy helps determine whether this tax is due. So even though the process seems administrative, it directly impacts your tax bill.
Need help? We’re here for you.
At 56Paris, we monitor these evolving requirements to keep our clients informed and protected. If you have any doubts about your declaration status, or if you received a notification and are unsure what to do, we’re happy to assist—or to connect you with trusted legal or tax professionals who can.
Owning a property in Paris should bring joy, not bureaucracy. Let us help you keep it that way.
You can find more practical insights about Paris property ownership on our Paris Real Estate Blog, or contact our team for personalized guidance