The French authorities now require property owners to submit a declaration confirming their title and occupancy status.

The new obligation arises from changes to the taxe d'habitation regime. Over the past three years, the tax has been progressively reduced for properties used as main residences, by increasing the amount of the exemption. This year, it will finally be completely abolished for main residences, although second homeowners and owners of vacant properties will continue to be liable, as well as having to pay a surcharge in certain prime areas. The declaration is necessary to identify properties that will be exempt.

According to the Ministry of Economics and Finance, the new obligation affects 34 million owners of 73 million premises. It appears that the declaration need be submitted only once, unless the occupancy changes...