Taxation

Until 1 July. 2025

Real estate declaration: is your company affected?

Publié le 29 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)

This year, companies who own real estate are asked by the tax authorities to indicate the situation of occupation of these properties. Explanations.

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Reminder

In 2023, the housing tax was removed for principal residences. Now, only the owners of a secondary residence or a rented dwelling are liable to pay this tax (or the vacant housing tax).

Thus, a reporting obligation has been requested from all owners (including companies) of residential immovable property, including:

  • undivided owners;
  • usufructuaries;
  • civil real estate businesses (CGI).

Your company, owner, must perform before 1er july 2025 a declaration of occupation in the following cases:

  • you have not made a declaration of occupation;
  • there was a change in circumstances between january 2, 2024, and january 1er January 2025.

How do I make a declaration of occupation?

To declare your real estate, log in to your professional space on the website impots.gouv.fr.

Click the Steps then click Manage my real estate.

You can then make your declaration of occupation. In particular, you must provide information on the occupation of the property. The options are:

  • owner-occupied as principal residence;
  • owner occupying as a secondary residence;
  • vacant property (unfurnished and unoccupied);
  • occupied free of charge;
  • rented.

Concerning the occupant of the property, it is necessary to indicate:

  • in the case of a natural person: surname, forename, date and place of birth;
  • in the case of a legal person: name and Siren.

It is possible to save the information provided and to resume your work later.

The validated declaration is available in PDF format in the Manage my real estate.

Please note

One FAQ and one step by step are at your disposal.

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