Updates to property taxation legislation in France will see all local and overseas owners of property in the country under pressure to confirm the occupancy of their assets under the new government rules.

France is phasing out the taxe d’habitation (occupancy tax) for all properties physically occupied by their owners or tenants, leaving only the taxe foncière (land tax) as its annual property tax.

However, with an additional tax still payable for holiday homes or properties that are either always vacant or infrequently occupied, the French government requires all owners of French property to confirm the occupancy status of their buildings so that the correct tax regime can be applied.