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LEARNING FRENCH

Vocab guide for the French property tax declaration

With the deadline to have completed the property tax declaration approaching, here's a look at all the vocabulary you will need to fill out the form.

Vocab guide for the French property tax declaration
French vocab to understand your property tax declatation. Photo by Saraleen Kng on Unsplash

The property tax declaration must be completed by everyone who owns property in France – including second-home owners who live in another country.

You can find our guide to registering and filing your declaration HERE.

The form can be filled in either online or on paper and, naturally, it is in French – in fact it’s in the special kind of bureaucratic French reserved for admin tasks.

Here’s a look at how to translate it;

Personal details

It begins with asking for personal details from the property owner. If the property is owned jointly by two or more people, only one person needs to do the declaration, but you will need to list all the people who use it (more on that later).

Nom de naissance – this is your surname (family name) as it appears on official documents like a passport.

The paper version of the property tax declaration Form: Impots.gouv.fr

Nom d’usage – this is the surname that you are known by. The reason that it’s on the form is that in France women do not officially change their names when they marry and documents like their passport or driving licence remain in their maiden names. However, they may be known in everyday life by their husband’s surname – for example the president’s wife is widely known as Brigitte Macron, but her passport will say Brigitte Trogneux (her maiden name).

For most people; their nom de naissance and nom d’usage will be the same. Correspondence will be addressed to you by your nom d’usage.

Prénom(s) – first names – if you have any middle names, include them.

Date de naissance – date of birth (in the format day/month/year)

Lieu de naissance – place of birth. This should be listed as it appears on your passport

Numéro fiscal – tax number. If you have previously paid property tax bills this number will be on the bill. If you have not yet received a bill and don’t have a tax number for any other tax tasks (eg the annual income tax declaration) the first thing that you need to do is request a numéro fiscal – full details on how to do that HERE.

Votre adresse de domiciliation – the address that you live at. For foreign second-home owners, this will be their address outside France, not the address of the French property.

– house number

Voie – street name

Complément d’adresse – any extra lines of the address, if applicable 

Code postal – postcode/ZIP code

Ville – town

Pays – country

Votre téléphone – phone number. If it is a non-French number, remember to include the country code 

Votre adresse courriel – email address

Si vous avez conservé l’usage de votre résidence principale et que vous êtes hébergé(e) dans un
établissement d’hébergement pour personnes âgées dépendantes (EHPAD), veuillez cocher la case – this probably won’t apply to many people but if you have moved into a care home or nursing home but are keeping your property as a main residence, tick this box.

Property details

The next section is about the French property that you are declaring

Cette déclaration concerne ma résidence principale – this declaration concerns my main residence (tick yes or no). This bit is important because it will determine which property taxes you pay. A property is your ‘main residence’ if you live there most of the time – for other uses (second home, holiday home, rented out property), tick ‘no’.

La nature de votre bien – Maison/Appartement – is your property a house or an apartment

Superficie – size in metres squared (this should be included in your property deeds)

Étage – number of floors

Porte – number of doors

Tick any of these that appy; Cave – cellar, Garage – garage, Parking – dedicated parking space (this doesn’t include a driveway, it’s more for city dwellers whose apartment may have a separate parking area), Piscine – pool 

Si vous possédez d’autres biens à une adresse différente, veuillez remplir une nouvelle déclaration
d’occupation – if you own more than one French property, you do a separate declaration for each one

Précisez l’adresse de votre logement (ou bien) concerné par la déclaration si elle est différente de votre
adresse principale – address of the property being declared, if different from your main residence. For second home owners, this is where you put the address of the French property. The format is as described above.

Property use

The next section is asking you what the property is used for.

Vous avez la jouissance de ce bien – you have the use of this property. You tick this if it is your main home, but also if it is a second home or holiday home. 

Vous occupez personnellement le bien depuis le – you have occupied the property since [date]. This date is the purchase date. This applies to second-home owners too, if you don’t rent out your property then you are the ‘occupier’, even if you are not always there.

Si vous occupez ce logement avec un conjoint ou un des indivisaires, veuillez préciser leur identité (ne pas déclarer les enfants mineurs) – identity of anyone that you share the property with. This would include your spouse or partner for couples who own property together, or any other co-owners or people who live with you as long-term tenants. You only need to include your children on this if they are over the age of 18.

Votre bien est occupé par une ou plusieurs personne(s) autres que vous-même – the property is occupied by someone other than yourself. You tick this if the property is rented out to someone else or someone else uses it as their main residence (even if they don’t pay rent). In this case you will be asked for their details plus the start date of their tenancy.

You will also be asked if the tenant is a personne physique or a personne morale – this has nothing to do with their physical appearance or morals, it’s whether your tenant is a private individual or a business or organisation.

Votre bien fait l’objet d’une location saisonnière ou de courte durée (contrat de location d ’un
meublé inférieur à 6 mois) [ne pas compléter l’identité des occupants] – your property is rented on a short-term or seasonal basis (contracts of less than six months) – this is what you tick if your property is rented out as a holiday home on a regular basis

Votre bien est vacant (il n’est pas occupé et vide de meuble) depuis le [date] – your property is vacant. This doesn’t apply to second homes, even if they are empty for a significant part of the year. In order to be classed as a ‘vacant’ property, it must be unoccupied and empty of all furniture. This usually applies to rental properties that are between tenants.

Je déclare ne pas avoir d’accès à internet – if you’re declaring on paper you will see this as the bottom next to the space for your signature. This is because the paper declaration is supposed to be available only to people who cannot file online, due to a lack of internet access. 

Don’t forget to sign and date your declaration before sending it back, if you are declaring on paper.

Member comments

  1. The translations of Étage and Porte sound ambiguous. I don’t think they mean the number (quantity) of floors and doors (the words are singular in French), but the number of the floor (1st, 2nd, 3rd etc) of an apartment and the number of the door (not always applicable but, for example, 2ème gauche).

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For members

AMERICANS IN FRANCE

Americans in France: Will my tax situation change if I get French citizenship?

If you're thinking of applying for French citizenship, then you might be curious whether there will be any tax ramifications to becoming a dual national.

Americans in France: Will my tax situation change if I get French citizenship?

Gaining French citizenship can have plenty of benefits for Americans living in France, from the right to vote in French elections to freedom of movement in the EU – as well as a more intangible sense of belonging in the country you now call home. 

However, Americans living abroad always have to contend with the United States’ system of citizenship-based taxation, which requires US nationals to report their global income to the IRS yearly, however long they have been out of the country.

This may result in making two tax declarations every year if they move to a country – like France – which requires yearly declarations from all residents.

As a result, Americans have to think about possible tax consequences before making decisions to move, invest, or perhaps take on a second nationality.

To help answer the question of whether there are special tax ramifications for French-American dual nationals living in France, The Local spoke with tax expert Jonathan Hadida from HadTax.

Hadida said: “There is really no impact. You still have yearly reporting requirements to both countries, and from the French side you will still continue to give you the benefits of the tax treaty”.

Key items, such as your US-based pension, would continue to be taxed in the US and not France regardless of whether or not you take on French nationality too.

READ MORE: Ask the expert: What Americans in France need to know about 401(k) and other pensions

Unfortunately, many of the limitations Americans in France experience would also remain in place. French investment options, such as the Assurance Vie, would still unwise for dual nationals, as the IRS sees them as PFICs (Passive Foreign Investment Company).

While the Assurance Vie is a great tool for being tax efficient for non-Americans, and can offer alternatives to the regimented, traditional French inheritance process, for Americans living in France (including those with dual nationality) it can lead to lengthy and complicated dealings with the IRS. 

“To the US tax authorities, you are still American first, second, third and fourth place. They don’t really care that you are also French,” Hadida said.

“The only real change to your tax situation would be giving up your American citizenship, but keeping your US citizenship in addition to French citizenship does not really change anything.”

What happens tax-wise if I renounce my American citizenship?

Renouncing US citizenship is not as simple as scheduling an appointment at a US embassy or consulate, paying the applicable fee, and declaring that one does not want to be American.

There are several factors to consider, and depending on your situation, in the long-run it might be more advantageous to hold onto your US citizenship to continue benefiting from certain parts of the US-France dual taxation treaty (PDF).

For others, keeping US citizenship might be onerous with its yearly reporting requirements, as well as the difficulty it can pose with putting money into French investment vehicles due to citizenship-based taxation and FATCA (US legislation that passed in 2010 to track money laundering). 

While renouncing your American citizenship undoubtedly pushes you further out of the reach of the IRS, you should consider that you might owe an exit tax, if you are deemed a ‘covered expatriate’. Usually, this is only required of high-net worth individuals (worth more than $2 million).

According to the US expat tax site 1040 Abroad, this also includes people who failed to comply with tax obligations in the five years preceding their renouncement, as well as people who had “an average annual net income tax liability exceeding a specified threshold” (as of 2022, this number was set to $178,000).

People renouncing US citizenship can also be subject to a special inheritance tax on gifts made to US citizens or residents, following their renunciation. 

READ MORE: How to renounce American citizenship in France – and why you might want to

You should also think about your US-based investments.

“You would no longer benefit from the tax treaty in the same way if you give up your US citizenship. For example, Article 24 of the treaty covers investment income, making it taxable in the US and giving you a deemed credit in France.

You would lose this benefit if you renounce, and this could make a big difference if the taxation level is lower in the US, as it often is with dividends or capital gains.

“Your IRA and pension plans will continue to be taxed in the US because this is based on where the pension is earned, not nationality, but you might have to start filing a non-resident tax return to the US after renouncing citizenship,” Hadida said.

The tax expert said that renouncing citizenship should be decided on a case by case basis.

“Every situation is different, and for some people it might not make sense to give up certain benefits from the US-France tax treaty. You should speak with a financial advisor before deciding”, he said.

READ MORE: Divorce, stress and fines: How citizenship-based taxation affects Americans in France

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