Occupancy and rent declaration has become a key issue for all property owners in 2023 and will continue to be so in 2025. This declarative obligation, introduced by the reform of local taxes, aims to establish a framework that is both precise and transparent regarding the occupation of real estate. From now on, it is impossible for owners to ignore this crucial step in managing their real estate investments. The declaration not only informs the tax administration about the use of the premises but also serves as a tool to ensure fair and appropriate taxation.
Real estate occupancy declaration: legal framework and procedure
At the heart of the occupancy and rent declaration is the Article 1418 of the General Tax Code (CGI), which requires owners to declare the occupancy status of their premises as of January 1st each year. The responsibility for this declaration falls on every owner, whether an individual or a legal entity.
The process is carried out via the online space « Manage my real estate assets » on the tax website. This system allows for centralizing and simplifying the declaration for each property. The information to be provided includes:
- The nature of the occupation (main residence, secondary residence, rented property, vacant, etc.)
- The identity of occupants, if applicable
- The period of occupation or vacancy of the premises
The occupancy declaration can be accompanied by the declaration of rents, although this is optional. Landlord owners are encouraged to specify the amount of rent, which can facilitate updates to rental values and influence local taxes.
| Required Data | Description |
|---|---|
| Nature of occupation | Indicate whether the property is occupied by the owner or by third parties. |
| Identity of occupants | Name, first name, and date of birth for each occupant, except minors. |
| Period of occupation | Start and end date of occupation or vacancy. |
It is essential to respect the deadlines set to avoid administrative sanctions. In 2025, the deadline for the occupancy and rent declaration is set for June 30th. Failure to comply with this obligation exposes owners to a fine of 150 € per undeclared property. However, leniency measures may be applied to honest late filers.
声明的重要性：它的用途是什么？
Occupancy and rent declaration’s primary purpose is to guarantee appropriate and fair taxation of real estate properties. It makes it possible to determine whether a dwelling is a primary or secondary residence, as well as to establish tax obligations for various taxes such as:
- The housing tax for secondary residences
- The vacant housing tax
- The housing tax on unoccupied dwellings
This system also helps prevent abuses and ensures that local authorities’ fiscal resources are properly increased. By providing accurate data on the occupancy of logements, the tax administration can better adjust its revenue estimates from local taxes. This process is particularly crucial given the evolution of fiscal regulations and the needs of local communities.
谁需要进行occupancy and rent declaration？
Occupancy and rent declaration涉及广泛的所有者类别。规定指出，无论是个人还是公司，任何房地产所有者都必须遵守此义务。涉及的所有者类型包括：
- 个人
- 法人实体，如SCI或社会住房机构
- 居住所有者
- 出租所有者，即使是委托管理
- 居住在法国或海外的所有者
需要注意的是，享有物业使用权的持有人，如 usufruitier 或共同所有人，也必须完成此声明。而无权占有财产的（如 en usufruit）所有者，除非物业已被占用，否则没有此义务。
| 所有者类型 | 申报义务 |
|---|---|
| 个人 | 是 |
| 法人实体 | 是 |
| 居住所有者 | 是 |
| 社会住房机构 | 是 |
| 分割所有权者 | 否 |
这一义务涉及大约3400万法国业主，代表超过7100万个住房。税务机关所进行的宣传活动旨在提高意识，提醒所有纳税人履行此义务。
涉及的房产类型
了解哪些类型的房产需要申报至关重要。Occupancy and rent declaration只适用于居住用房及其附属设施，包括：
- 独立住宅和公寓
- 如车库、停车场或地下室等附属设施
空地不在申报范围内，这一申报仅限于用于居住目的的已建成物业。根据提供的申报信息，税务机关可以建立一个清晰的住房占用情况表，展示每个地区的情况。
线上occupancy和rent申报流程
Occupancy and rent的申报主要通过线上完成，大大简化了房东的流程。可以通过纳税人在网站个人账户中的工具进行申报。申报步骤包括：
- 登录中国税务局网站impots.gouv.fr
- 选择“房产”版块
- 选择“Occupancy Declaration”选项
- 告知每个物业的占用性质
- 提交申报以完成验证
房东应确保所填写所有信息的准确性，以降低被处罚的风险。申报中的错误可能对其财务管理产生影响，甚至引发后续处罚。
| 申报步骤 | 说明 |
|---|---|
| 登录 | 进入impots.gouv.fr个人账户 |
| 选择板块 | 点击“房产”以开始申报 |
| 填写信息 | 提供每个物业在1月1日的占用细节 |
| 验证 | 提交申报以完成流程 |
遇到技术困难的用户可以通过服务热线获取帮助，或直接联系税务机关。对于互联网操作不熟练的纳税人，也可使用纸质表格，确保没有房产所有者被排除在申报流程之外。
未申报的后果
occupancy和rent申报的义务不可掉以轻心。未按规定申报的房东将面临罚款。每一未申报的物业将被处以150 €的罚款，依据CGI第1770 terdecies条款的规定。
为避免处罚，理解规定的截止日期至关重要。延误提交，尽管税务机关之前曾表现出一定宽容，但预计从2025年起将严格执行这一处罚。此外，提供虚假或不完整信息也可能受到罚款，因此严格申报尤为重要。
未申报可能导致的处罚包括：
- 每个未申报物业150 €罚款
- 申报不实引发税务追缴
- 可能被税务机关深入审查
因此，强烈建议所有房东熟悉申报流程，认真提供相关信息。为确保合规，可借助LocataireAide或PropriétaireInfo等工具，提高申报的准确性和效率。
关于occupancy和rent申报的工具与资源
实施occupancy和rent申报时，配备多种工具和资源可帮助房东更顺利完成流程。诸如Clarla、ImmoPro或BailDirect等平台提供申报服务和法律咨询，有助于高效准备和提交申报材料。
此外，税务机关网站还提供详细的指南和使用手册，帮助房东应对复杂流程。以下是一些实用资源：
- UFE – Occupancy declaration
- Impots.fr – 关于occupancy申报的全部信息
- 申报手册
- DéclareMonMeuble – 实用信息
- BailFacile – 申报指南
| 资源 | 描述 |
|---|---|
| UFE | 有关occupancy申报的法律信息 |
| Impots.fr | 全面指南和操作手册 |
| DéclareMonMeuble | 房产申报的建议和流程 |
| BailFacile | 房东资源和指南 |
通过使用这些工具和资源，房东可以更好地理解自己的税务义务，避免不必要的复杂情况。这些平台在简化流程和减轻行政压力方面发挥着重要作用，无论是房东还是居住所有者都能从中获益。
