Is it compulsory in 2024?
Last year, property owners were required to declare to the tax authorities the occupancy status of their residential properties (as a principal residence, second home, etc.). If the property was rented out, they had to indicate who occupied it and for how long. The government's aim was to determine which property owners were still liable for council tax on second homes or tax on vacant homes. In 2024, a new declaration must be made before 1 July only if there has been a change since 2023, for example if there is a new tenant, if the property is vacant or if it has been sold... This spring, a paper form will be available for owners who do not have Internet access. The tax authorities have announced that, once again this year, they will "show kindness and understanding" in the event of forgotten declarations, punishable by a fine of €150 per property.
Translated with DeepL.com (free version)
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