Tax on offices in IDF: creation of the “premium” district

Recall

The article 231 ter of the General Tax Code (CGI) institutes the office tax (TSB). This annual tax, applicable in the Ile-de-France region, concerns the owners of premises used as offices, commercial premises, storage premises and parking areas.

The amount of the tax is calculated by multiplying the area of the premises at a rate per m². Its amount depends on the location of the buildings.

Creation of the premium constituency

Until 2019, there were 3 constituencies. However, the finance law for 2020 established a new “premium” constituency concerning premises located in certain districts of Paris (the most popular) and certain municipalities located nearby.

The Ile de France region is therefore now divided into 4 constituencies:

  • 1st district: 1st, 2nd, 7th, 8th, 9th, 10th, 15th, 16th, and 17th arrondissements of Paris (75), the municipalities of Boulogne-Billancourt, Courbevoie, Issy-les-Moulineaux, Levallois-Perret, Neuilly-sur-Seine and Puteaux (92).
  • 2nd constituency: Paris (75) and the Hauts-de-Seine department (92) outside the zones corresponding to the 1st district. Some communes in Hauts-de-Seine benefit from a reduced rate. These are Bagneux, Châtenay-Malabry, Colombes, Fontenay-aux-Roses, Gennevilliers, Malakoff and Villeneuve-la-Garenne.
  • 3rd district: Seine-Saint-Denis (93), Val-de-Marne (94) and the municipalities of Seine-et-Marne (77), Yvelines (78), Essonne (91) and Val-d ' Oise (95) which are part of the urban unit of Paris.
  • 4th district: Other towns in the Île-de-France region.

Premium constituency rate

The new 1st district is therefore subject to a 20% tariff higher than the former 1st district. However, this only concerns office premises.

TSB

Finally, taxpayers do not receive any tax notice directly. A spontaneous declaration accompanied by the payment must therefore be sent to the competent service by the taxpayer. before 1er next march.

Our approach

In conclusion, our experts verify the elements to be declared before March 1, 2020 in order to analyze the taxable surfaces according to:

  • Of categories of premises
  • Of case of exemption
  • Of any possibility of reprocessing

—————————

To not miss any of our news on this subject, subscribe for free to our publication dedicated (BILE).

Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
E-mail

DSN quality control

The simplification law of March 22, 2012 enabled the implementation of the nominative social declaration (DSN). The latter aims to replace and simplify the majority of social declarations in a single transmission of social data from payroll. The potential for integrating new features increases year after year, enriching DSN data.

THIS

The Territorial Economic Contribution (CET)

Introduced by the 2010 finance law, the territorial economic contribution (CET) replaces the professional tax on equipment and movable property (TP), to which companies and natural or legal persons exercising a self-employed professional activity were subject. The original purpose of creating this tax was to ease the pressure

Scroll to Top