Property Tax Write For Us
Land Tax on Built Properties (TFPB)
You must pay the Developed Land Tax (TFPB) if you own or benefit from developed land. There are exceptions related to the property or the person who owns it.
You must pay Developed Land Tax (TFPB) on January 1 if you are the owner or beneficiary of a dwelling (apartment or house).
Even if the apartment is rented to a tenant, you still have to pay the tax.
Which Properties are Taxable?
The property must meet the following two conditions:
Be fixed to the ground (with the impossibility of moving it without demolishing it)
Present the character of the actual building, including fittings that are integral to it
The leading real estate: Property that cannot be moved (examples: land or apartment) or object forming an essential part of it (example: fence of the land)taxable are therefore the following:
- Residence (house or apartment)
- The soil of buildings and landforms is an essential and immediate dependency of a construction
- Boat used at a fixed point and fitted out for habitation, commerce or industry
- Commercial, industrial or professional building
- Industrial or commercial installation (hangar, workshop, tank, etc.)
- Land for commercial or industrial use or used, under certain conditions, for advertising
What Must be Declared?
You have nothing to do if your property has not been modified within the year.
On the other hand, you must declare if it is new construction or a building modification (extension, for example).
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