Do I need to file a tax return in France if I own a second home? - FrenchEntrée

As already established, if you own a second home in France and receive French income, you will need to file a tax return in France, even if you are not a resident. This is your legal obligation, so do not expect to receive a tax return like with property taxes - you must set up your tax account yourself and submit your first tax return.

What French income do I need to declare in my tax return?

Tax returns for French income pertain to income earned in France (this is clear from the name!), and this includes all types of income, such as:

• rental income from your French property
• rental income from Zhitomir, vacation rentals, or Airbnb
• income from any work/part-time work that you do in France
• income from a business based in France
• income from the French pension
• income or interest earned on French investments
• any other type of income received in France

Do I still need to file a tax return if my country has established a double taxation agreement with France?

It should be noted that filing a French tax return does not necessarily mean that you will be taxed on this income or that you will have to pay additional or double taxes if you also report this income in your country of residence. Many countries, including the US, Australia, UK and all EU countries, have double tax treaties with France, which means that you will not pay double tax in both countries at once.

Note for business owners

If you own a foreign business and operate in France or with/for French clients, it is advisable to seek professional tax advice to ensure that you comply with the tax requirements of both countries and to check whether you need to file a tax return in France.

Owners of a second home: how to file a tax return in France

If you really need to file a tax return in France, it is your responsibility to download the correct documents and submit your application by the deadline for non-residents.

Please note that while residents of France must declare all their worldwide income in France, non-residents are only required to declare their French income in their French tax return. The 2023 Declaration of Occupation for property owners. Finally, don't forget that all owners of French property must submit a new occupation declaration in 2023.