Landlords of rental properties will be required to provide Relevés 31 “Information on the occupancy of a dwelling” to their tenants or sub-tenants”.
Relevés 31 must be produced and delivered to all individuals who are tenants or sub-tenants on December 31, 2015, and no later than February 28, 2016. Failure to do so will result in penalties.
Tenants or subtenants will need to use the information provided on the 31 statements to claim the solidarity tax credit on their income tax return.
Please contact us to help you complete your Relevé 31 if you need assistance.