Landlords must declare rent in French property declaration form from 2026
State auditor the Cour des comptes is introducing the change in the Biens immobiliers form
The figures will be used in a report on reform of the valeurs locatives cadastrales
Marc Bruxelle / Shutterstock
People who let property will be obliged to state the amount of the rent in their Biens immobliers online property-owners’ declaration from 2026, according to a publication by state auditor the Cour des comptes.
The Cour says the information will feed into a report to parliament on reform of the valeurs locatives cadastrales (VLCs). These are theoretical annual rental figures assigned to properties, used to calculate local taxes.
They have not been fully overhauled to account for changes in the property market, since 1970. Reforms have been planned for years but have been repeatedly delayed.
It is a complex area, as simply raising the theoretical annual rental figure to the level of ‘real’ market rents would be unfair, since council tax rates are set allowing for the values as they stand.
Less drastically, they could be used to rebalance assigned values taking account of changes in the desirability of certain properties or areas today, as compared to 1970.
The latest intention is that information gathered next year will be reflected in changes to the VLCs in 2029.
