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FrancePublic sector2021–2023

French public finance directorate (DGFiP)

Foncier innovant: aerial-image detection of undeclared swimming pools

French tax authority found over 20,000 undeclared pools in a nine-department pilot using AI on aerial images, worth about EUR 10 million in 2022

WorkingCompany's own claim

Problem

Local property taxes depend on owners declaring new pools and extensions, and checking them by hand across the country was slow.

Approach

The tax directorate built the tool with Capgemini and Google. It spots structures on aerial images, then checks whether they were declared and taxed. Detection began in September 2021 in nine departments, including Var and Bouches-du-Rhone, and a national rollout was announced for September 2022. Project cost was estimated at EUR 24 million for 2021-2023. A union in Bouches-du-Rhone feared it would be used to cut hiring.

Results

20,000+undeclared pools detected in the nine-department pilot, per DGFiPCompany's own claim[1][2]
~EUR 10 millionextra revenue for the communes in 2022, of which 5.7 million back taxes and 4.1 million 2022 property tax, per DGFiPCompany's own claim[1][2]
~EUR 40 millionexpected gain in local direct taxes in 2023 once nationwideCompany's own claim[1]
EUR 24 millionestimated project cost for 2021-2023Company's own claim[1][2]

Takeaway

The tax authority used aerial images to find undeclared pools, then checked their tax status. It forecast about EUR 40 million in additional revenue for 2023 after a national rollout.

Categories

Business function
Finance, risk and legal
Innovation type
Process innovation
AI technology
Computer vision
Evidence
Company's own claim

Sources

Source summaries

[1]Banque des Territoires (Localtis)29 Aug 2022

Relays the DGFiP results given to AFP. More than 20,000 undeclared pools were found in nine pilot departments, with about EUR 10 million in extra revenue in 2022 and a forecast of about EUR 40 million in 2023. It gives the EUR 24 million cost estimate and names Capgemini and Google as partners.

[2]Weka31 Aug 2022

Reports the same DGFiP announcement: over 20,000 pools in the nine-department trial, about EUR 10 million in 2022 (5.7 million back taxes, 4.1 million property tax) and a national rollout from September. It also gives the 24 million euro cost estimate for 2021-2023.

Full details are in the original sources.

Added 25 Oct 2026 · Updated 25 Oct 2026
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