New Construction Declaration (France)
If you build, extend, convert, or make major changes to a property in France, you must declare the works to the tax authorities within 90 days of completion.
This declaration updates the official cadastral records and directly affects how much you pay in taxe fonciere and taxe d'habitation.
What requires a declaration?
You must declare any works that change the property's built footprint or characteristics, including:
- New buildings — house, garage, outbuilding
- Extensions — additions to existing buildings
- Swimming pools — above-ground permanent or in-ground
- Annexes and outbuildings — garden sheds, workshops, carports
- Conversions — barn to habitable space, garage to living area
- Covered structures — verandas, covered terraces
- Major internal modifications — structural changes that affect taxable value
- Demolitions — partial or total
Who needs to declare?
The property owner is responsible for the declaration. This applies whether you are:
- A French tax resident
- A non-resident who owns property in France
- An individual or a company
When to declare
You must file the declaration within 90 days of the date the works are completed. The 90-day period runs from the actual completion date, not from the date of the building permit or the start of works.
If works are completed in stages, each completed stage may require its own declaration.
Practical examples
- You install an in-ground swimming pool completed on 1 June — declare by 30 August
- You build a garage extension completed on 15 March — declare by 13 June
- You convert a barn into a guest house completed on 1 September — declare by 30 November
- You demolish an old outbuilding on 10 January — declare by 10 April
How to declare
Declarations are made using official forms submitted to the local tax office (centre des finances publiques) where the property is located:
- Form H1 (Cerfa 6650) — for new houses
- Form H2 (Cerfa 6652) — for new apartments
- Form IL (Cerfa 6704) — for changes to existing properties (extensions, conversions, swimming pools, demolitions)
Forms can be obtained from the local tax office or downloaded from the official tax website.
What happens if you do not declare?
Failing to declare can result in:
- Backdated reassessment of property taxes once the change is discovered
- Loss of temporary tax exemptions (new constructions may qualify for a 2-year exemption from taxe fonciere, but only if declared on time)
- Potential penalties for late or missing declarations
Non-residents
The declaration obligation applies equally to non-resident property owners. If you live abroad and carry out works on a French property, you must still file the declaration with the local tax office within 90 days.
What Amanda does
Amanda helps you:
- Track each property change (pool, extension, annex, conversion, demolition) with its completion date and declaration status
- Flag when a construction declaration is needed because undeclared changes exist
- Remove the obligation automatically once all changes are declared
Amanda does not submit the declaration for you. You must file the appropriate form with the local tax office.
Official sources
For authoritative guidance, refer to the French tax authority (DGFiP) via impots.gouv.fr, under local taxes and property declarations.