No tax notice is sent to taxpayers.

A declaration must be sent spontaneously by the taxpayer, accompanied by payment of the tax, before March 1 of each year:

an individual declaration n ° 6705-B to the tax service where ...Log in to see the rest ...

The tax concerns an individual, a company or a private or public body in one of the following conditions:

• Owner (in full ownership, co-ownership or joint ownership) on January 1 of a premises or taxable area
• Holder of a real right to taxable premises: usufruct, authorization for tem...Log in to see the rest ...

Are not subject to the annual office tax (TSB), applicable in the Île-de-France region :

• Offices and professional premises with a surface area of ​​less than 100 m²,
• Commercial premises of less than 2,500 m²
• Storage rooms, exhibition centers and conference rooms with a surface area of ​​less than 5,000 m²
• Parking areas of less than 500 m²
• Commercial car parks of less than 500 m²
• Storage rooms belonging to agricultural cooperative societies or their unions
• Premises for office use, co...Log in to see the rest ...

Business Tax Service

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