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Form 100. Personal Income Tax Declaration 2021

5.7. Habitual residence

The identification of the habitual residence at the time of filing the declaration is a piece of information that the taxpayer had to ratify or modify prior to the start of the declaration.

Taxpayers who are registered in the census of businessmen, professionals or withholders, if they wish to modify their tax address, must do so through the corresponding census declaration.

If the taxpayer has been the owner or usufructuary of the property that constitutes his habitual residence during all or part of this year, he must additionally complete section C of the declaration: "List of real estate and income derived from real estate at the disposal of its owners, leased or transferred to third parties, or used for economic activities" and indicate this use.

Consequently, if the taxpayer is neither the owner nor the usufructuary of the property that constitutes his habitual residence (he lives on rent, children who live with their parents...) he will not have to complete this section C of the declaration.