In accordance with the Finance Act for 2020, all owners, whether individuals or companies, have until 30 June 2023 to comply with this new obligation. Joint owners, usufructuaries, SCIs and legal entities are also concerned by this measure.
The declaration must be made online on the "Manage my property" service (in French or English). Owners must indicate the capacity in which they occupy their property, or if not, declare the identity of the occupants and the period of occupation. Detail of the surface area and number of rooms needs to be confirmed, and the premises may be split so that the swimming pool, outhouses and in some circumstance the garage may be identified separately.
For land registry purposes, the number of rooms is different from the number commonly used by estate agencies (one-room, two-room, three-room, etc.). These are the partitioned spaces intended to be used for living, sleeping or eating (kitchen, bathroom, bedroom, living room, etc.). Corridors, ancillary rooms (entrance, utility room, dressing room, etc.) and incorporated outbuildings (cellars, garages, terraces and attics) are not counted.
Unless otherwise stated, the surface area displayed is the actual surface area. The actual surface area is different from the habitable surface area as it is calculated under the “Carrez Act”. - The real surface area is calculated from wall to wall - The habitable surface area is calculated from wall to wall but certain areas are excluded (e.g. those with a ceiling height of less than 1.80 m) - The “Carrez Act” surface area is specific to co-ownership properties and is the one displayed in property advertisements.
Details of the amount of the rent, and names of the tenants must be provided for rental properties.
This declaration is made in the context of the application of the taxe d'habitation and the taxe sur les logements vacants. As a reminder:
- The taxe d’habitation on primary residences is abolished since 1 January 2023 but continues to apply to secondary residences.
- The tax on vacant accommodation applies in certain communes if you have owned an unoccupied property for at least one year. You may therefore be subject to the tax on vacant accommodation (TLV) if the property is located in a tense area, or to the taxe d’habitation sur les logements vacants(THLV) if it is not located in a tense area (tense area: densely populated municipalities where the property market suffers from an imbalance between supply and demand).
Rosemont International can assist you in this process, please contact our office in Monaco for more information: consulting@rosemont.mc
Please also see our original article of 2021 on this topic: “Manage My Real Property” in France (Gérer mes biens immobiliers -GMBI) (rosemont.mc)