Real Estate Reporting: Bercy Takes a Harder Line

To combat the failure to report the occupancy of real estate properties, the tax authority recently issued a paper form, despite its firm opposition to this option a year ago.

One in six property owners has not filed the required declaration of their real estate holdings, which became mandatory in 2023. To address these omissions, which can lead to errors in tax assessments, the DGFiP has published a new paper form with the identifier “Cerfa 1208-OD-SD.”

The paper form is intended for people who do not have internet access, but it seems unlikely that anyone’s paper declaration would be invalidated. A paper form must be filed for each premises or group of premises at the same address, whether occupied by the same occupants or all vacant. Once completed, it must be submitted to the public finance center by July 1, 2024.

The form must list all real estate properties for which the owner reserves the right of use, as well as those that the owner rents out, specifying the occupant’s full personal information, or indicating if the property is left vacant. This process must be repeated whenever there is a change in occupancy as it occurs, and in any case before July 1 of the year.

If you encounter any difficulties, a Treasury official can assist the property owner by phone, or assistance can be obtained from the tax office or at the France Services center closest to the taxpayer’s residence. This declaration is intended to determine whether a property should be exempt from the housing tax on primary residences or subject to taxation as a second home or vacant dwelling.