23/11/2021
If this applies to anyone you know who has a CdS as a 2nd home owner please share. They made a sworn statement that they have lived here possibly for some time the French Impots will expect a tax return for all of 2021 at a minimum and possibly for previous years where residency was claimed. Even if no tax would have been payable there can be fines for no tax return and more seriously heavy fines for non declaration of overseas bank accounts €1500 per account per year
Anyone in this situation should get professional help, surrender their card or go directly to thé impôts to régularise their situation
British second-home owners in France who have acquired a post-Brexit carte de séjour are being warned of potential tax problems.