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Various Company Tax in addition I assume to Corporation Tax


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Taxe professionelle is, very roughly, an equivalent to taxe d'habitation on business premises (or the part of a residential property used for business purposes).

Most such local taxes in France vary considerably in amount and whether, or how, they are imposed.

Taxe sure les immeubles is not something of which I have personal experience, but a Google search, and consequent atomatic translation, brings up the following:

"The people French or foreign morals who have, directly or indirectly, one or more buildings in France are indebted of an annual tax of 3% sat on the monetary value of these buildings (cgi Article 990 D to 990 G).

This tax is applicable whatever the shape of the legal entity: partnerships or capital, associations...), but the companies whose actions are allowed with the negotiations on a regulated market, the organizations international and the foreign States, the pension funds, the non-profit institutions are not subjected there."

It goes on, with an explantion of various exemptions, and gets very complex, so if you need more information I would suggest you do a similar search yourself or talk to your accountant or tax office.

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Will, Is taxe professionelle payable as well as taxe d'habitation if the whole house is let out? I am UK resident and pay income tax through the micro bic scheme. If you or anyone else could point me in the right direction to get some information before I have to pay the bill I have just received I'd be very grateful. I'm all for paying what is due but don't want to pay more then I have to and I won't be in France to go the tax office and sort it out before payment is due.

Thanks for any help
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Gilbey, this is the sort of question that is very difficult to answer fully on a forum like this, only somebody in exactly the same situation as yourself, and an accountant or the tax office in France will be able to give chapter and verse (and even then don't expect the same answer from all). The comparison of the two taxes was very simplified - my understanding is that taxe professionelle is paid by the owner of a business for which the premises are the business address, while taxe d'habitation is payable by an occupier (i.e. the tenant). So it could well be that both are payable if the house is let and run as a business, but do seek qualified advice. I can see an anomaly here if, for example, the house is used for short-term lets, in which case you would appear to be liable for both taxes.

I'm sure that people running gites or chambres d'hôtes have said on this forum that they are better off paying taxe professionelle rather than taxe d'habititation so there must be an element of choice. Maybe one of these people could give you some pointers?

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