French Tax Declaration for Moroccan Property Owners in France

Owning real estate in France while living in Morocco does not exempt you from certain tax procedures. Since the launch of the "Manage my real estate" service, property owners must declare the occupancy status of their properties. This obligation may concern MREs who have kept an apartment or house in France after their departure.

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The purpose of this declaration is to allow the tax administration to know whether the property is occupied by the owner, rented, made available free of charge, used as a second home, or left vacant. This information is used in particular to determine whether the property should be subject to the tax on second homes or a tax on vacant properties.

For Moroccan property owners, the issue is far from theoretical. A former home kept in France, an apartment rented to a relative, a property occupied free of charge by a child, or a property left empty after moving to Morocco may all require an update in the tax system.

The declaration is made online, in the personal space of the tax authority website, via the "Real estate" section. Properties known to the administration are normally displayed there. For each one, the owner must indicate the nature of occupancy and, when the property is not occupied by themselves, the identity of the occupants.

A change of occupant must be reported

The declaration does not necessarily need to be redone each year if nothing has changed. However, any change in situation must be declared. This may be the case when a tenant leaves the property, when a new tenant arrives, when a property becomes vacant, or when a former main residence becomes a second home.

The information requested may include the identity of occupants, the period of occupancy or vacancy, the nature of occupancy, and for certain seasonal rentals, the terms of property management. The owner does not need to submit supporting documents at the time of declaration, but the administration may ask them to produce them in case of an audit.

This obligation can easily be forgotten by MREs living in Morocco and managing their property remotely. However, outdated or inaccurate information can have consequences on local taxes. If a property is declared vacant when it is no longer, or if a second home is not properly reported, the tax notice may not match reality.

The case of properties lent to family is also sensitive. A property occupied free of charge by a child, parent, or relative must be properly declared. The tax authority distinguishes between occupancy by the owner, rental, free occupancy, and property vacancy.

For Moroccan property owners living in Morocco, the right approach is therefore to log into their French tax account and verify the information associated with each property. An apartment kept in France is not limited to property tax or any rental income received. It also involves a correct declaration of its occupancy.

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The rule to remember is simple: if nothing has changed, no new action is normally necessary. But if the property has changed use, occupant, or status, the owner must update their situation. Even from Morocco, French tax authorities want to know who actually occupies the property located in France.