New Obligation for Landlords

New Obligation for Landlords

With effect from 1 January 2024, it is mandatory to include in lease agreements the land registration number (numéro d’enregistrement foncier) assigned to the relevant property, which can be found in the taxpayer’s personal account on the impots.gouv.fr website.

This number consists of 12 digits and begins with the number of the department in which the property is located. It can be found under the “real property” tab (biens immobiliers) in the secure personal account on the tax authority’s website.

This requirement is not straightforward where a landlord is letting a flat together with a cellar, a parking space and a terrace, as all four registration numbers must then be included.

A further difficulty arises in the case of a small building comprising four flats and four cellars belonging to the same owner and therefore not subject to a co-ownership registration number: in such a case, it is unclear which number corresponds to which property unit.

In principle, each owner who has filed an occupancy declaration should be able to locate the relevant number. The tax authorities may verify compliance with this requirement.