Fines over missing biens immobiliers french property declarations to start in 2026

PROPERTY OWNERS MUST STILL DECLARE ANY 2024 CHANGES TO PROPERTY BY JULY 1 THIS YEAR Property owners in France will not be fined for failing to complete the Biens immobiliers declaration in

2025 – however penalties are to be levied from 2026, the government has announced.  “Despite three years of repeated efforts by [the tax authorities] to ensure this declaration is properly

completed, 12% of owners have not declared the occupancy of their properties,” said Minister of Public Accounts Amélie de Montchalin on Thursday (April 10) at a press conference.  This rises

to 22% for those who own over 200 properties, such as rental companies and associations, the minister added.  The minister said that despite further clemency this year, authorities would

pay particular attention to owners of multiple homes to ensure they complete the declaration.  “When you own more than 200 properties, you have some administrative support, you have an

accountant... it allows you to meet this obligation,” she added (quoted in Le Parisien).  Owners of multiple properties should be cautious, as the €150 fine – included in France’s tax code –

applies for failure to submit (or submitting false information) per property, and not per owner.  In theory, this could see those who still fail to hand over the information in 2026 hit

with fines reaching several thousands of euros.  FORM ONLY REQUIRED IN CASE OF CHANGES  The declaration was introduced in 2023 when completion was required by all property owners in France.

It was introduced to help tax authorities gain up-to-date information about property details in light of the abolishment of the taxe d’habitation property tax for all but second homes.  It

may also be used in the future to help to readjust taxation values.  Since the initial declaration in 2023, property owners have only been required to make a new declaration if changes were

made during the previous calendar year (i.e, this year it is only required if a change happened between January 1, 2024 and January 1, 2025).  These changes include property extensions, a

new occupant (owner or tenant), or if the property’s status has altered, such as it becoming a second home or fully vacant.  Otherwise, it must only be completed if a declaration has yet to

be made.  Deadlines to submit the information fall on July 1. Read more: French ‘property use’ declarations: who has to do this in 2025 and by when? Declarations are made online in the

‘Biens immobiliers’ section of your personal space on the French tax site.  Despite the July deadline, information can be handed over at any point prior to this.  Last year, property owners

were prompted to confirm information about their property was still the same when completing their online income tax declarations in the spring. In 2024 a paper form was made available for

those who could not declare online, however tax authorities announced a paper version will not be available this year.