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France now requires new Declaration of Occupancy
For the first time this year, owners of residential premises located in France must specify the nature of the occupation and the identity of the occupants on 1 January 2023. The purpose of this declaration is to allow the issuance of the dwelling or habitation tax that remains due (secondary residence, etc.).
The declaration must be made online no later than 30 June 2023.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.