All landlords (natural and legal persons) are now subject to a new reporting obligation that must be completed by 30 June 2023.
All owners must indicate in which capacity they occupy the building (main dwelling, holiday home, etc.). If they do not occupy it themselves, they must indicate the identity of the occupants and the period of occupancy on 1 January 2023.
Thereafter, any change of situation must be declared.
The declaration is made from the online service “Manage my property” on the secure area of impots.gouv.fr.
