If you are a non-French resident and you own a furnished property rented out in France, here is a summary of your tax obligations:

1. Income declaration : Income from rental of premises m Eubles, whether they come from your ownership or from subletting as a tenant, are subject to income tax in the category of industrial and commercial profits (BIC). You must declare them on the declaration we supplement 2042-C-PRO, in the appropriate section.
2. Rental category :
• If you carry out a non-professional furnished rental activity, you must declare the income according to the reg applicable tax regime (micro-enterprise or real regime).
• If you carry out a professional furnished rental activity, you must also declare income according to the applicable tax regime (micro- company or real regime).
3. Declaration of profits or deficits : You must report the profits or tax deficits determined on declaration no. 2031 on declaration no. 2042-C-PRO, depending on the situation of your furnished rental activity.
4. Declaration deadline : From January 1, 2023, owners of built real estate have until June 30 to declare the situation to the tax administration. occupancy of the housing they own.
5. Social contributions : Since January 1, 2019, people affiliated to a compulsory social security scheme in an EEA country or in Switzerland are exempt. ed from CSG and CRDS, even if they reside in the United Kingdom, which left the European Union in 2021. However, this income remains subject to a solidarity levy at the rate of 7.5%.
6. Proof of affiliation with the scheme Health insurance: To benefit from the CSG and CRDS exemption, you must provide proof of affiliation with the health insurance plan of the country in which you reside.

It is recommended to refer to the sources of files on the website impots.gouv.fr and to consult the competent tax authorities to obtain precise information on the tax obligations applicable to your individual situation.