Please note: most tax returns must be submitted electronically via the government’s online services, except in specific cases where paper filing is still allowed. Below is a summary of the key dates to help you prepare your tax obligations with peace of mind.
2024 Income Tax Return
You can submit your 2024 income tax returns starting from April 10. Taxpayers who are tax residents in France, as well as non-residents receiving income from French sources—including owners of real estate located in France, whether occupied, rented, or vacant—are required to file an income tax return in France.The filing deadline depends on your department of residence and the filing method (online or paper):
- For non-residents, residents of departments 1 to 19, and paper filers: May 22, 2025
- For residents of departments 20 to 54: May 29, 2025
- For residents of departments 55 to 976: June 5, 2025
Real Estate Wealth Tax (IFI)
Taxpayers whose net taxable real estate assets exceed €1.3 million as of January 1, 2025, must file a Real Estate Wealth Tax (IFI) return. This must be done using form 2042-IFI, which should be attached to the income tax return.For those who do not file an income tax return in France (non-residents or financially attached adults), form 2042-IFI-COV must also be completed.
The filing deadlines are aligned with those for income tax (see above).
Occupancy Declaration
Since 2023, all property owners must complete an occupancy declaration for each of their properties, whether it is a primary residence, secondary home, or rental property. This declaration allows the tax authorities to determine whether housing tax or vacant property tax applies.For 2025, no new declaration is required unless the situation has changed (new occupant, property rented out, property becomes vacant, etc.). Updates must be made online via impots.gouv.fr, in the “Gérer mes biens immobiliers” (Manage my real estate) section.
3% Tax on the Market Value of French Real Estate – TVVI
Legal entities, whether French or foreign, that directly or indirectly own real estate located in France as of January 1, 2025, are subject to the 3% annual tax on the market value of French real estate (TVVI).This tax, governed by Articles 990 D to 990 G of the French General Tax Code, applies to companies, organizations, trusts, or similar institutions, whether or not they have legal personality.
The declaration must be made using form 2746-SD, available online at impots.gouv.fr, and submitted by May 15, 2025.
Payment is also due on this date, unless the entity meets its reporting obligations within the prescribed deadlines.
Filing for Real Estate Companies Not Subject to Corporate Income Tax
Non-corporate real estate companies—such as Sociétés Civiles Immobilières (SCI) and other partnerships engaged in unfurnished property rentals—must file form 2072 (form 2072-S-SD or 2072-C-SD depending on their circumstances). This allows rental income to be allocated among partners, who are taxed under personal income tax.The deadline for electronic filing is May 20, 2025, and it must be done via the professional space on impots.gouv.fr.
Trust Declarations
Trusts with a tax connection to France are subject to specific reporting obligations. This applies if the settlor, one of the beneficiaries, or the trustee is a French tax resident, or if the trust holds assets located in France.These obligations apply to trusts holding French real estate, as well as those holding other types of assets, provided there is a French tax connection.
The annual trust return must be submitted in paper format by June 15 each year using form 2181-TRUST2.
This return concerns the market value as of January 1 of all assets, rights, and income held in the trust. It must be sent to the Non-Resident Tax Office (DINR).
French taxation can quickly become complex, particularly regarding specific filings such as IFI, the 3% tax, real estate company obligations, or trust disclosures. Rosemont International assists clients at every stage, whether analyzing asset structures, preparing required documents, or filing returns on time.
Our multidisciplinary team offers tailored expertise to ensure compliance, peace of mind, and tax efficiency.Feel free to contact us for personalized support: consulting@rosemont.mc