{"id":443438,"date":"2026-01-29T16:09:55","date_gmt":"2026-01-29T15:09:55","guid":{"rendered":"https:\/\/group-gac.com\/?p=443438"},"modified":"2026-04-15T10:21:46","modified_gmt":"2026-04-15T08:21:46","slug":"taxe-bureaux-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/office-tax-2026\/","title":{"rendered":"2026 Office Tax (TSB): premises concerned, rates and declaration"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"443438\" class=\"elementor elementor-443438\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c09da elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3c09da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La <strong>taxe sur les bureaux (TSB)<\/strong>, officiellement appel\u00e9e <strong>taxe annuelle sur les bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement (TSBCS)<\/strong>, constitue un pr\u00e9l\u00e8vement sp\u00e9cifique pesant sur certains locaux professionnels situ\u00e9s dans des zones g\u00e9ographiques d\u00e9termin\u00e9es.<\/p><p>Souvent m\u00e9connue ou mal appr\u00e9hend\u00e9e, la <strong>taxe sur les bureaux <\/strong>repr\u00e9sente pourtant un enjeu financier significatif pour les propri\u00e9taires et investisseurs immobiliers. \u00c0 l\u2019approche de l\u2019\u00e9ch\u00e9ance d\u00e9clarative fix\u00e9e au <strong>28 f\u00e9vrier 2026<\/strong>, un point complet s\u2019impose.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Un champ d\u2019application territorial cibl\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83aaceb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"83aaceb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La <strong>TSB<\/strong> s\u2019applique principalement dans deux zones :<\/p><ul><li>L\u2019ensemble de la <strong>r\u00e9gion \u00cele-de-France<\/strong> ;<\/li><li>Les d\u00e9partements des <strong>Bouches-du-Rh\u00f4ne, du Var et des Alpes-Maritimes<\/strong>, o\u00f9 une taxe analogue est per\u00e7ue au profit de la Soci\u00e9t\u00e9 de la Ligne Nouvelle Provence C\u00f4te d\u2019Azur.<\/li><\/ul><p>En <strong>\u00cele-de-France<\/strong>, une taxe additionnelle sp\u00e9cifique sur les surfaces de stationnement (<strong>TSS<\/strong>) s\u2019ajoute \u00e0 la taxe sur les bureaux pour certaines cat\u00e9gories de parkings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae8aed elementor-widget elementor-widget-heading\" data-id=\"5ae8aed\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quels locaux sont concern\u00e9s par la taxe sur les bureaux ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214838a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"214838a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"model-response-message-contentr_625f2e3327fd42d8\" class=\"markdown markdown-main-panel enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p>La <strong>taxe sur les bureaux<\/strong> concerne quatre grandes cat\u00e9gories de biens :<\/p><ul><li>Les <strong>locaux \u00e0 usage de bureaux<\/strong>,<\/li><li>Les <strong>locaux commerciaux<\/strong>,<\/li><li>Les <strong>locaux de stockage<\/strong>,<\/li><li>Les <strong>surfaces de stationnement<\/strong>.<\/li><\/ul><p>L\u2019utilisation effective du local au <strong>1er janvier de l\u2019ann\u00e9e d\u2019imposition<\/strong> est d\u00e9terminante, ind\u00e9pendamment de la qualification figurant au bail. Ainsi, un local vacant, en travaux ou momentan\u00e9ment inutilisable reste taxable s\u2019il entre dans le champ d\u2019application de la taxe.<br \/>La jurisprudence confirme de mani\u00e8re constante cette approche stricte.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ba2eb9 elementor-widget elementor-widget-heading\" data-id=\"7ba2eb9\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les locaux \u00e0 usage de bureaux<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d011627 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d011627\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sont vis\u00e9s non seulement les bureaux stricto sensu, mais \u00e9galement leurs d\u00e9pendances indispensables (salles de r\u00e9union, couloirs, sanitaires, etc.) ainsi que les locaux affect\u00e9s \u00e0 des activit\u00e9s lib\u00e9rales (cabinets m\u00e9dicaux, d\u2019avocats, de conseil, etc.).<\/p><p>En revanche, certains espaces sont exclus, comme les halls d\u2019accueil ouverts au public ou les locaux techniques ind\u00e9pendants.<\/p><p><strong>\u00c0 noter : seuls les bureaux d\u2019au moins 100 m\u00b2 sont imposables.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e99253 elementor-widget elementor-widget-heading\" data-id=\"4e99253\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les locaux commerciaux<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c3d97d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1c3d97d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Il s\u2019agit des espaces destin\u00e9s \u00e0 recevoir une client\u00e8le ou \u00e0 exercer une activit\u00e9 de commerce ou de service : boutiques, restaurants, h\u00f4tels, salles de sport, salons de coiffure, garages, centres de congr\u00e8s, etc.<\/p><p>Le seuil d\u2019imposition est fix\u00e9 \u00e0 <strong>2 500 m\u00b2<\/strong>.<\/p><p>Les locaux de surface inf\u00e9rieure sont exon\u00e9r\u00e9s.<\/p><p>Certaines activit\u00e9s sont express\u00e9ment exclues, notamment les sites de production industrielle ou les locaux techniques non accessibles au public.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab8bf0e elementor-widget elementor-widget-heading\" data-id=\"ab8bf0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les locaux de stockage<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5e463e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e5e463e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Entrep\u00f4ts, hangars, plateformes logistiques et autres espaces d\u2019entreposage sont concern\u00e9s lorsqu\u2019ils ne sont pas directement int\u00e9gr\u00e9s \u00e0 un site de production.<\/p><p>Le seuil d\u2019imposition est de <strong>5 000 m\u00b2<\/strong>.<\/p><p><strong>\u00c0 noter : un data center ne constitue pas juridiquement un local de stockage au sens de la taxe.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4c55fa elementor-widget elementor-widget-heading\" data-id=\"d4c55fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les parkings et surfaces de stationnement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c2901c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5c2901c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sont imposables les parkings exploit\u00e9s commercialement ainsi que ceux annex\u00e9s \u00e0 des locaux taxables (bureaux, commerces, entrep\u00f4ts), d\u00e8s lors qu\u2019ils contribuent \u00e0 leur utilisation.<\/p><p>Le seuil d\u2019imposition est fix\u00e9 \u00e0 <strong>500 m\u00b2<\/strong>.<br \/>En <strong>\u00cele-de-France<\/strong>, ces surfaces peuvent en outre \u00eatre soumises \u00e0 la <strong>taxe additionnelle sur les surfaces de stationnement (TSS)<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ff313f elementor-widget elementor-widget-heading\" data-id=\"4ff313f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Des exon\u00e9rations \u00e0 ne pas n\u00e9gliger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98f225a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"98f225a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le r\u00e9gime de la <strong>taxe sur les bureaux<\/strong> pr\u00e9voit de nombreuses exon\u00e9rations, notamment pour :<\/p><ul><li>Les locaux situ\u00e9s en <strong>zones franches urbaines (ZFU), quartiers prioritaires de la politique de la ville (QPV)<\/strong> ou zones de revitalisation sp\u00e9cifiques ;<\/li><li>Les biens appartenant \u00e0 certaines personnes morales (fondations, associations reconnues d\u2019utilit\u00e9 publique, \u00e9tablissements scolaires) ;<\/li><li>Les locaux sp\u00e9cifiquement am\u00e9nag\u00e9s pour certaines activit\u00e9s ; des \u00e9ducatives, culturelles, sociales ou sanitaires ;<\/li><li>Les parcs relais destin\u00e9s aux usagers des transports en commun.<\/li><\/ul><p>Ces exon\u00e9rations peuvent repr\u00e9senter un levier important, \u00e0 condition d\u2019\u00eatre <strong>correctement identifi\u00e9es et document\u00e9es<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e286466 elementor-widget elementor-widget-heading\" data-id=\"e286466\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qui doit payer la taxe sur les bureaux ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7c0f74 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b7c0f74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La <strong>TSB<\/strong> est due par la personne qui dispose du bien au <strong>1er janvier<\/strong> de l\u2019ann\u00e9e d\u2019imposition : propri\u00e9taire, usufruitier, preneur \u00e0 bail emphyt\u00e9otique ou titulaire d\u2019un droit r\u00e9el.<\/p><p>La situation d\u2019occupation du local (vacance, relocation en cours d\u2019ann\u00e9e, changement d\u2019affectation post\u00e9rieur) est sans incidence sur l\u2019exigibilit\u00e9 de la taxe.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc2505 elementor-widget elementor-widget-heading\" data-id=\"3fc2505\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment est calcul\u00e9e la taxe sur les bureaux ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14f664e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"14f664e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le montant de la taxe sur les bureaux r\u00e9sulte d\u2019une formule simple :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a350739 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a350739\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Surface taxable (en m\u00b2) \u00d7 tarif applicable<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2186f92 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2186f92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La surface retenue correspond \u00e0 la surface r\u00e9elle mesur\u00e9e au sol, arrondie au m\u00e8tre carr\u00e9 inf\u00e9rieur. Certaines parties communes peuvent \u00eatre exclues lorsqu\u2019elles sont effectivement affect\u00e9es \u00e0 l\u2019usage collectif de plusieurs occupants.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bf183e e-con-full e-flex e-con e-child\" data-id=\"1bf183e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-f69677d e-con-full e-flex e-con e-child\" data-id=\"f69677d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd9ce24 elementor-widget elementor-widget-heading\" data-id=\"cd9ce24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tarifs de la taxe sur les bureaux (TSB \/ TSBCS)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e54ba6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0e54ba6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les <strong>tarifs de la taxe sur les bureaux<\/strong> varient selon :<\/p><ul><li>La nature des locaux (bureaux, locaux commerciaux, locaux de stockage, surfaces de stationnement),<\/li><li>La localisation g\u00e9ographique,<\/li><li>La zone tarifaire applicable.<\/li><\/ul><p><strong>\u00c0 noter<\/strong> : \u00e0 d\u00e9faut d\u2019adoption de la loi de finances pour 2026 au 31 d\u00e9cembre 2025, les tarifs applicables devraient en principe demeurer ceux de 2025. Compte tenu du fait g\u00e9n\u00e9rateur de la taxe (la propri\u00e9t\u00e9 au 1er janvier de l\u2019ann\u00e9e d\u2019imposition) une adoption ult\u00e9rieure de la loi de finances serait, en th\u00e9orie, sans incidence sur ces tarifs. Toutefois, l\u2019an dernier, dans une situation comparable, les tarifs ont \u00e9t\u00e9 actualis\u00e9s, d\u2019abord dans la notice de la d\u00e9claration n\u00b0\u00a06705-B, puis directement \u00e0 l\u2019article 231 quater, VI du CGI par le d\u00e9cret de codification n\u00b0\u00a02025-547 du 17 juin 2025, sur la base de la pr\u00e9vision d\u2019inflation figurant dans le projet de loi de finances.<\/p><p>Nous pr\u00e9sentons ci-dessous les tarifs 2026 par m\u00e8tre carr\u00e9 de la taxe annuelle sur les bureaux en \u00cele-de-France et ceux de la taxe additionnelle sur les surfaces de stationnement en \u00cele-de-France. Ces tarifs sont calcul\u00e9s sur la base de la pr\u00e9vision d\u2019IPC hors tabac retenue dans le projet de loi de finances pour 2026, soit 1,3 %.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9aaddb elementor-widget elementor-widget-html\" data-id=\"e9aaddb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Roboto:wght@400;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n    \/* Style du bouton d'appel \u00e0 l'action *\/\r\n    .btn-open-form {\r\n        background-color: #232954;\r\n        color: white;\r\n        padding: 12px 25px;\r\n        border: none;\r\n        border-radius: 5px;\r\n        font-family: 'Roboto', sans-serif;\r\n        font-size: 16px;\r\n        cursor: pointer;\r\n        transition: opacity 0.3s;\r\n    }\r\n\r\n    .btn-open-form:hover {\r\n        opacity: 0.9;\r\n    }\r\n\r\n    \/* Le Modal (fond noir transparent) *\/\r\n    .modal-overlay {\r\n        display: none; \/* Cach\u00e9 par d\u00e9faut *\/\r\n        position: fixed;\r\n        z-index: 9999;\r\n        left: 0;\r\n        top: 0;\r\n        width: 100%;\r\n        height: 100%;\r\n        background-color: rgba(0,0,0,0.6);\r\n        backdrop-filter: blur(3px);\r\n    }\r\n\r\n    \/* Conteneur de la fen\u00eatre de formulaire *\/\r\n    .modal-content {\r\n        background-color: #fefefe;\r\n        margin: 5% auto;\r\n        padding: 20px;\r\n        border-radius: 8px;\r\n        width: 90%;\r\n        max-width: 600px;\r\n        position: relative;\r\n        font-family: 'Roboto', sans-serif;\r\n    }\r\n\r\n    \/* Bouton fermer *\/\r\n    .close-modal {\r\n        position: absolute;\r\n        right: 15px;\r\n        top: 10px;\r\n        font-size: 28px;\r\n        font-weight: bold;\r\n        cursor: pointer;\r\n        color: #232954;\r\n    }\r\n\r\n    \/* Responsive iframe *\/\r\n    .iframe-container {\r\n        width: 100%;\r\n        height: 600px;\r\n        overflow: hidden;\r\n    }\r\n\r\n    iframe {\r\n        width: 100%;\r\n        height: 100%;\r\n        border: none;\r\n    }\r\n<\/style>\r\n\r\n<button class=\"btn-open-form\" id=\"openModal\">T\u00e9l\u00e9charger les tarifs de la taxe sur les bureaux<\/button>\r\n\r\n<div id=\"myModal\" class=\"modal-overlay\">\r\n    <div class=\"modal-content\">\r\n        <span class=\"close-modal\" id=\"closeModal\">&times;<\/span>\r\n        <div class=\"iframe-container\">\r\n            <iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-02-17\/2z2wr\" type=\"text\/html\" frameborder=\"0\" allowTransparency=\"true\"><\/iframe>\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\r\n\r\n<script>\r\n    const modal = document.getElementById(\"myModal\");\r\n    const btn = document.getElementById(\"openModal\");\r\n    const span = document.getElementById(\"closeModal\");\r\n\r\n    \/\/ Ouvrir le modal au clic\r\n    btn.onclick = function() {\r\n        modal.style.display = \"block\";\r\n    }\r\n\r\n    \/\/ Fermer le modal au clic sur le X\r\n    span.onclick = function() {\r\n        modal.style.display = \"none\";\r\n    }\r\n\r\n    \/\/ Fermer le modal si on clique en dehors de la fen\u00eatre\r\n    window.onclick = function(event) {\r\n        if (event.target == modal) {\r\n            modal.style.display = \"none\";\r\n        }\r\n    }\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11375f1 elementor-widget elementor-widget-text-editor\" data-id=\"11375f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>(tarifs 2026 \u2013 \u00e0 titre indicatif)<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38fcffe elementor-widget elementor-widget-heading\" data-id=\"38fcffe\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Des tarifs variables selon la localisation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc9490e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dc9490e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En <strong>\u00cele-de-France<\/strong>, les tarifs de la <strong>taxe sur les bureaux<\/strong> varient selon :<\/p><ul><li>La nature des locaux,<\/li><li>La commune ou la zone tarifaire (Paris intra-muros et communes premium fortement tax\u00e9es).<\/li><\/ul><p>\u00c0 titre d\u2019exemple, en <strong>2026<\/strong>, un bureau situ\u00e9 dans les quartiers les plus centraux de Paris peut \u00eatre tax\u00e9 \u00e0 plus de <strong>25 \u20ac par m\u00b2<\/strong>, contre environ <strong>5 \u00e0 6 \u20ac par m\u00b2<\/strong> dans certaines zones p\u00e9riph\u00e9riques.<\/p><p>En r\u00e9gion <strong>Provence-Alpes-C\u00f4te d\u2019Azur<\/strong>, les tarifs sont sensiblement plus mod\u00e9r\u00e9s (environ <strong>1 \u20ac par m\u00b2<\/strong> pour les bureaux).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8ad4eaa e-con-full e-flex e-con e-child\" data-id=\"8ad4eaa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-92e755c e-con-full e-flex e-con e-child\" data-id=\"92e755c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7852a8 elementor-widget elementor-widget-heading\" data-id=\"c7852a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comprendre la taxe sur les bureaux en pratique<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a7cecb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3a7cecb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nos consultants ont r\u00e9alis\u00e9 une <strong>s\u00e9rie de vid\u00e9os p\u00e9dagogiques<\/strong> consacr\u00e9es \u00e0 la <strong>taxe sur les bureaux<\/strong>, afin de revenir sur les points techniques les plus fr\u00e9quemment rencontr\u00e9s en pratique.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bb379e0 e-grid e-con-full e-con e-child\" data-id=\"bb379e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8860159 e-con-full e-flex e-con e-child\" data-id=\"8860159\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87baa80 elementor-widget elementor-widget-heading\" data-id=\"87baa80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Taxe sur les bureaux : la qualification qui co\u00fbte (ou \u00e9conomise) tr\u00e8s cher<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15486f8 e-con-full e-flex e-con e-child\" data-id=\"15486f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d6736c elementor-widget elementor-widget-heading\" data-id=\"4d6736c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Parkings et surfaces annex\u00e9es : le test qui fait basculer la taxe<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7157bc5 e-con-full e-flex e-con e-child\" data-id=\"7157bc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-802405f elementor-widget elementor-widget-heading\" data-id=\"802405f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Travaux, vacance, d\u00e9molition : comment sortir du champ (sans se faire rattraper)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97afa25 e-grid e-con-full e-con e-child\" data-id=\"97afa25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d94e76d elementor-widget elementor-widget-video\" data-id=\"d94e76d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=NdEtV65p9yU&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3074841 elementor-widget elementor-widget-video\" data-id=\"3074841\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=-IzMboyoU7c&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c800ac8 elementor-widget elementor-widget-video\" data-id=\"c800ac8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=XvPiSquwAqA&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a4e4ea elementor-widget elementor-widget-heading\" data-id=\"9a4e4ea\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9claration et paiement : une \u00e9ch\u00e9ance \u00e0 respecter<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d647ea elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8d647ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La d\u00e9claration doit \u00eatre d\u00e9pos\u00e9e \u00e0 l\u2019aide du <strong>formulaire n\u00b0\u00a06705 B (TSB)<\/strong> et, le cas \u00e9ch\u00e9ant, du <strong>formulaire n\u00b0\u00a06705 TS (TSS)<\/strong>.<\/p><p>Un formulaire distinct doit \u00eatre \u00e9tabli par commune.<br \/>La date limite de d\u00e9p\u00f4t et de paiement est fix\u00e9e au <strong>28 f\u00e9vrier 2026<\/strong>.<\/p><p>En cas d\u2019oubli ou d\u2019erreur, les sanctions peuvent \u00eatre significatives : int\u00e9r\u00eats de retard et majorations pouvant atteindre <strong>40 %<\/strong>, voire <strong>80 % en cas de man\u0153uvres frauduleuses<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90898d4 elementor-widget elementor-widget-heading\" data-id=\"90898d4\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre8\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c0 retenir sur la taxe sur les bureaux (TSB \/ TSBCS)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a289ba elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1a289ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La <strong>taxe sur les bureaux<\/strong> s\u2019inscrit dans une logique de r\u00e9gulation de l\u2019occupation fonci\u00e8re et de financement des collectivit\u00e9s. Sa technicit\u00e9, la diversit\u00e9 des situations et le poids financier qu\u2019elle repr\u00e9sente imposent une <strong>analyse rigoureuse du patrimoine immobilier professionnel<\/strong>.<\/p><p>Un audit p\u00e9riodique des surfaces, de leur affectation r\u00e9elle et des exon\u00e9rations applicables permet d\u2019assurer la conformit\u00e9 d\u00e9clarative et d\u2019identifier d\u2019\u00e9ventuelles marges d\u2019ajustement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> P\u00e9rim\u00e8tre territorial<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Locaux concern\u00e9s<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Exon\u00e9rations applicables<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Redevables de la taxe<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Calcul de la taxe<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Grille tarifaire<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> D\u00e9claration et paiement<\/a><\/li>\r\n        <li><a href=\"#Titre8\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> Points cl\u00e9s (TSB\/TSBCS)<\/a><\/li>\r\n        <li><a href=\"#Titre9\" class=\"toc-link\"><span class=\"toc-number\">09.<\/span> Audit Flash<\/a><\/li>\r\n        <li><a href=\"#Titre10\" class=\"toc-link\"><span class=\"toc-number\">10.<\/span> FAQ<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7263f39 e-flex e-con-boxed e-con e-child\" data-id=\"7263f39\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2f4a3b elementor-widget elementor-widget-heading\" data-id=\"b2f4a3b\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre9\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">AUDIT FLASH<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32506ae elementor-widget elementor-widget-heading\" data-id=\"32506ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vous avez d\u00e9clar\u00e9 votre TSB et souhaitez savoir si une analyse approfondie est pertinente pour identifier un \u00e9ventuel trop-pay\u00e9 ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f634aa7 elementor-widget elementor-widget-html\" data-id=\"f634aa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align:center;\">\r\n    <button id=\"open-tsb-btn\" class=\"tsb-trigger-button\">\r\n        Je r\u00e9alise l'audit flash\r\n    <\/button>\r\n<\/div>\r\n\r\n<div id=\"tsb-overlay\" class=\"tsb-overlay tsb-hidden\">\r\n    <div id=\"tsb-container\">\r\n        <span id=\"close-tsb-quiz\">&times;<\/span>\r\n        \r\n        <div id=\"tsb-header\">\r\n            <h2 style=\"margin-top:0; color:#3687C4; font-size: 30px;\">Audit flash \u2013 Taxe sur les bureaux (TSB)<\/h2>\r\n            <p class=\"tsb-intro-text\">\u00c0 l\u2019issue de cet audit flash, nos \u00e9quipes vous indiquent s\u2019il appara\u00eet pertinent de poursuivre la d\u00e9marche afin de s\u00e9curiser la d\u00e9claration \u00e0 venir ou, le cas \u00e9ch\u00e9ant, de consolider une situation d\u00e9clarative d\u00e9j\u00e0 d\u00e9pos\u00e9e, dans le respect des d\u00e9lais applicables.<\/p>\r\n        <\/div>\r\n        \r\n        <div class=\"tsb-progress-bar\"><div id=\"tsb-progress-fill\" style=\"width: 0%;\"><\/div><\/div>\r\n\r\n        <form id=\"tsb-form\">\r\n            <input type=\"hidden\" name=\"access_key\" value=\"0f9e550c-a085-4553-b4e5-1c564ff8356e\">\r\n            <input type=\"hidden\" name=\"subject\" value=\"Audit flash TSB compl\u00e9t\u00e9\">\r\n            <input type=\"hidden\" name=\"from_name\" value=\"Audit flash TSB G.A.C.\">\r\n\r\n            <div class=\"tsb-step active\">\r\n                <h3 class=\"tsb-step-title\">Votre structure<\/h3>\r\n                \r\n                <div class=\"tsb-question\">\r\n                    <label>O\u00f9 sont situ\u00e9s les locaux concern\u00e9s ?<\/label>\r\n                    <div class=\"tsb-options\">\r\n                        <label><input type=\"radio\" name=\"Localisation\" value=\"\u00cele-de-France\" required> \u00cele-de-France<\/label>\r\n                        <label><input type=\"radio\" name=\"Localisation\" value=\"Provence-Alpes-C\u00f4te d\u2019Azur (06, 13 ou 83)\"> Provence-Alpes-C\u00f4te d\u2019Azur (06, 13 ou 83)<\/label>\r\n                    <\/div>\r\n                <\/div>\r\n                \r\n                <div class=\"tsb-question\">\r\n                    <label>Quels types de locaux sont concern\u00e9s ? (plusieurs choix possibles)<\/label>\r\n                    <div class=\"tsb-options\">\r\n                        <label><input type=\"checkbox\" name=\"Type de locaux[]\" value=\"Bureaux\"> Bureaux<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Type de locaux[]\" value=\"Locaux commerciaux\"> Locaux commerciaux<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Type de locaux[]\" value=\"Locaux de stockage \/ entrep\u00f4ts\"> Locaux de stockage \/ entrep\u00f4ts<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Type de locaux[]\" value=\"Parkings \/ surfaces de stationnement\"> Parkings \/ surfaces de stationnement<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Type de locaux[]\" value=\"Je ne sais pas pr\u00e9cis\u00e9ment\"> Je ne sais pas pr\u00e9cis\u00e9ment<\/label>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <div class=\"tsb-question\">\r\n                    <label>Quelle est la surface approximative des locaux concern\u00e9s ? (plusieurs choix possibles)<\/label>\r\n                    <div class=\"tsb-options\">\r\n                        <label><input type=\"checkbox\" name=\"Surface[]\" value=\"Bureaux : moins de 100 m\u00b2\"> Bureaux : moins de 100 m\u00b2<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Surface[]\" value=\"Bureaux : plus de 100 m\u00b2\"> Bureaux : plus de 100 m\u00b2<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Surface[]\" value=\"Commerces : moins de 2 500 m\u00b2\"> Commerces : moins de 2 500 m\u00b2<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Surface[]\" value=\"Commerces : plus de 2 500 m\u00b2\"> Commerces : plus de 2 500 m\u00b2<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Surface[]\" value=\"Stockage : moins de 5 000 m\u00b2\"> Stockage : moins de 5 000 m\u00b2<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Surface[]\" value=\"Stockage : plus de 5 000 m\u00b2\"> Stockage : plus de 5 000 m\u00b2<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Surface[]\" value=\"Parkings : moins de 500 m\u00b2\"> Parkings : moins de 500 m\u00b2<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Surface[]\" value=\"Parkings : plus de 500 m\u00b2\"> Parkings : plus de 500 m\u00b2<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Surface[]\" value=\"Je ne connais pas pr\u00e9cis\u00e9ment les surfaces\"> Je ne connais pas pr\u00e9cis\u00e9ment les surfaces<\/label>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <div class=\"tsb-question\">\r\n                    <label>Quelle \u00e9tait la situation des locaux au 1er janvier 2026 ? (plusieurs choix possibles)<\/label>\r\n                    <div class=\"tsb-options\">\r\n                        <label><input type=\"checkbox\" name=\"Objectif[]\" value=\"Occup\u00e9s\"> Occup\u00e9s et exploit\u00e9s<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Objectif[]\" value=\"Vacants\"> Vacants<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Objectif[]\" value=\"Travaux\"> En travaux<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Objectif[]\" value=\"Changement affectation\"> En cours de changement d\u2019affectation<\/label>\r\n                        <label><input type=\"checkbox\" name=\"Objectif[]\" value=\"Ne sais pas\"> Je ne sais pas<\/label>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <div class=\"tsb-question\">\r\n                    <label>Quel est votre lien avec ces locaux ?<\/label>\r\n                    <div class=\"tsb-options\">\r\n                        <label><input type=\"radio\" name=\"Lien\" value=\"Propri\u00e9taire\" required> Propri\u00e9taire<\/label>\r\n                        <label><input type=\"radio\" name=\"Lien\" value=\"Usufruitier\"> Usufruitier<\/label>\r\n                        <label><input type=\"radio\" name=\"Lien\" value=\"Preneur \u00e0 bail\"> Preneur \u00e0 bail (bail emphyt\u00e9otique \/ droit r\u00e9el)<\/label>\r\n                        <label><input type=\"radio\" name=\"Lien\" value=\"Gestionnaire\"> Gestionnaire<\/label>\r\n                        <label><input type=\"radio\" name=\"Lien\" value=\"Autre\"> Autre<\/label>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <div class=\"tsb-coordonnees-section\" style=\"margin-top: 30px; border-top: 2px solid #f0f0f0; padding-top: 20px;\">\r\n                    <h4 style=\"margin-bottom:20px; color:#3687C4; font-size: 22px;\">Vos coordonn\u00e9es pour finaliser l'audit<\/h4>\r\n                    <div class=\"tsb-coordonnees-grid\">\r\n                        <div class=\"tsb-q-mini\"><label>Nom<\/label><input type=\"text\" name=\"Nom\" required><\/div>\r\n                        <div class=\"tsb-q-mini\"><label>Pr\u00e9nom<\/label><input type=\"text\" name=\"Prenom\" required><\/div>\r\n                        <div class=\"tsb-q-mini\"><label>Soci\u00e9t\u00e9<\/label><input type=\"text\" name=\"Societe\" required><\/div>\r\n                        <div class=\"tsb-q-mini\"><label>E-mail professionnel<\/label><input type=\"email\" name=\"email\" required><\/div>\r\n                        <div class=\"tsb-q-mini\"><label>T\u00e9l\u00e9phone<\/label><input type=\"tel\" name=\"Telephone\" required><\/div>\r\n                    <\/div>\r\n                    <p style=\"font-size:11px; color:#666; margin-top:15px; line-height: 1.4;\">\r\n                        En cliquant sur \u00ab Envoyer ma demande \u00bb, vous acceptez que les donn\u00e9es renseign\u00e9es soient utilis\u00e9es par G.A.C. Group pour r\u00e9pondre \u00e0 votre demande selon notre <a href=\"https:\/\/group-gac.com\/politique-de-confidentialite\/\" target=\"_blank\">Politique de confidentialit\u00e9<\/a>.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <div class=\"tsb-btn-group\">\r\n                    <button type=\"submit\" class=\"tsb-btn-submit\" id=\"tsb-submit-btn\">Envoyer ma demande<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/form>\r\n\r\n        <div id=\"tsb-result\" class=\"tsb-hidden\">\r\n            <div style=\"font-size: 60px; margin-bottom: 20px; text-align: center;\">\u2705<\/div>\r\n            <h3 style=\"font-size: 28px; color: #3687C4; text-align: center;\">Vos r\u00e9ponses ont bien \u00e9t\u00e9 enregistr\u00e9es.<\/h3>\r\n            <div style=\"text-align: center; margin-bottom: 25px;\">\r\n                <p style=\"font-size: 20px;\">Vous allez \u00eatre recontact\u00e9(e) afin de vous indiquer rapidement s\u2019il est pertinent d\u2019engager une analyse plus approfondie de votre situation.<\/p>\r\n            <\/div>\r\n            \r\n            <div class=\"tsb-recommendation-box\">\r\n                <p style=\"font-size: 20px; margin-bottom: 15px;\"><strong>Et ensuite ?<\/strong><\/p>\r\n                <div style=\"display: flex; flex-direction: column; gap: 12px; align-items: center;\">\r\n                    <a href=\"https:\/\/calendly.com\/expertsgac-\/echangez-avec-nos-experts-tsb\" target=\"_blank\" class=\"tsb-restitution-link\">\ud83d\udcc5 Prendre rendez-vous avec un expert en fiscalit\u00e9 locale<\/a>\r\n                <\/div>\r\n            <\/div>\r\n            \r\n            <button type=\"button\" onclick=\"location.reload()\" class=\"tsb-restart\">Retourner sur le site<\/button>\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\r\n\r\n<style>\r\n    :root { --tsb-blue: #3687C4; --tsb-navy: #232954; }\r\n    .tsb-hidden { display: none !important; }\r\n    \r\n    .tsb-trigger-button { \r\n        background-color: #ECBE16; color: #232954; \r\n        padding: 20px 40px; font-size: 20px; font-weight: 700; border: none; \r\n        border-radius: 50px; cursor: pointer; transition: 0.3s; box-shadow: 0 4px 15px rgba(54,135,196,0.3);\r\n    }\r\n\r\n    .tsb-overlay { \r\n        position: fixed; top: 0; left: 0; width: 100%; height: 100%; \r\n        background: rgba(10,25,45,0.92); z-index: 99999; \r\n        display: flex; align-items: center; justify-content: center; backdrop-filter: blur(6px); \r\n    }\r\n\r\n    #tsb-container { \r\n        max-width: 800px; width: 95%; background: #fff; padding: 40px; \r\n        border-radius: 20px; position: relative; max-height: 90vh; \r\n        overflow-y: auto; font-family: 'Helvetica Neue', Helvetica, Arial, sans-serif; \r\n    }\r\n\r\n    #close-tsb-quiz { position: absolute; top: 20px; right: 25px; font-size: 35px; cursor: pointer; color: #bbb; }\r\n    .tsb-progress-bar { background: #f0f0f0; height: 8px; border-radius: 10px; margin: 25px 0; }\r\n    #tsb-progress-fill { background: var(--tsb-blue); height: 100%; border-radius: 10px; transition: 0.5s; }\r\n    \r\n    .tsb-intro-text { font-size: 18px; line-height: 1.6; color: #666; margin-bottom: 20px; }\r\n    .tsb-step-title { font-size: 24px; color: #333; margin-bottom: 20px; font-weight: bold; border-bottom: 2px solid #f7f7f7; padding-bottom: 10px; }\r\n    \r\n    .tsb-question { margin-bottom: 25px; }\r\n    .tsb-question label { display: block; font-weight: 600; margin-bottom: 12px; color: #2c3e50; font-size: 19px; }\r\n    \r\n    .tsb-options label { \r\n        font-weight: 400; border: 1px solid #e0e0e0; padding: 14px 18px; \r\n        border-radius: 10px; display: flex; align-items: center; gap: 12px; \r\n        margin-bottom: 10px; cursor: pointer; font-size: 18px; transition: 0.2s; \r\n    }\r\n    .tsb-options label:hover { background: #f0f7ff; border-color: var(--tsb-blue); }\r\n    \r\n    .tsb-coordonnees-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; background: #F9F9F9; padding: 25px; border-radius: 12px; }\r\n    .tsb-q-mini label { font-size: 16px; margin-bottom: 8px; display: block; font-weight: 600;}\r\n    .tsb-q-mini input { width: 100%; padding: 12px; border: 1px solid #ccc; border-radius: 8px; font-size: 16px; box-sizing: border-box; background: #fff !important; }\r\n\r\n    .tsb-btn-submit { \r\n        width: 100%; padding: 18px; background: var(--tsb-blue) !important; color: white !important; \r\n        border: none; border-radius: 8px; font-size: 18px; font-weight: 700; cursor: pointer; margin-top: 20px;\r\n    }\r\n    \r\n    .tsb-recommendation-box { background: #f0f7ff; padding: 25px; border-radius: 12px; border-left: 5px solid var(--tsb-blue); margin-top: 25px; text-align: center; }\r\n    .tsb-restitution-link { \r\n        display: inline-block; width: 100%; max-width: 500px; padding: 14px 20px; \r\n        background: var(--tsb-navy) !important; color: white !important; \r\n        text-decoration: none; border-radius: 8px; font-weight: bold; font-size: 17px; \r\n    }\r\n    .tsb-restart { background: none; border: none; color: #999; text-decoration: underline; margin-top: 30px; cursor: pointer; display: block; width: 100%; text-align: center; }\r\n<\/style>\r\n\r\n<script>\r\ndocument.addEventListener('DOMContentLoaded', function() {\r\n    const tsbOverlay = document.getElementById('tsb-overlay');\r\n    const tsbOpenBtn = document.getElementById('open-tsb-btn');\r\n    const tsbCloseBtn = document.getElementById('close-tsb-quiz');\r\n    const tsbForm = document.getElementById('tsb-form');\r\n    const tsbProgress = document.getElementById('tsb-progress-fill');\r\n\r\n    if (tsbOpenBtn) {\r\n        tsbOpenBtn.addEventListener('click', () => {\r\n            tsbOverlay.classList.remove('tsb-hidden');\r\n            document.body.style.overflow = 'hidden';\r\n        });\r\n    }\r\n\r\n    if (tsbCloseBtn) {\r\n        tsbCloseBtn.addEventListener('click', () => {\r\n            tsbOverlay.classList.add('tsb-hidden');\r\n            document.body.style.overflow = 'auto';\r\n        });\r\n    }\r\n\r\n    function validateTsbCheckboxes() {\r\n        const groups = ['Type de locaux[]', 'Surface[]', 'Objectif[]'];\r\n        for (let groupName of groups) {\r\n            const group = tsbForm.querySelectorAll(`input[name=\"${groupName}\"]`);\r\n            if (group.length > 0) {\r\n                const isChecked = Array.from(group).some(cb => cb.checked);\r\n                if (!isChecked) {\r\n                    const labelText = group[0].closest('.tsb-question').querySelector('label').innerText;\r\n                    alert(`Veuillez s\u00e9lectionner au moins une option pour : ${labelText}`);\r\n                    return false;\r\n                }\r\n            }\r\n        }\r\n        return true;\r\n    }\r\n\r\n    tsbForm.addEventListener('submit', async (e) => {\r\n        e.preventDefault();\r\n        \r\n        if (!validateTsbCheckboxes()) return;\r\n\r\n        const tsbSubmitBtn = document.getElementById('tsb-submit-btn');\r\n        const originalText = tsbSubmitBtn.innerText;\r\n        tsbSubmitBtn.innerText = \"Envoi en cours...\";\r\n        tsbSubmitBtn.disabled = true;\r\n\r\n        try {\r\n            const response = await fetch(\"https:\/\/api.web3forms.com\/submit\", {\r\n                method: \"POST\",\r\n                body: new FormData(tsbForm)\r\n            });\r\n\r\n            if (response.ok) {\r\n                tsbForm.classList.add('tsb-hidden');\r\n                document.getElementById('tsb-header').classList.add('tsb-hidden');\r\n                document.getElementById('tsb-result').classList.remove('tsb-hidden');\r\n                tsbProgress.style.width = \"100%\";\r\n            } else {\r\n                throw new Error();\r\n            }\r\n        } catch (err) {\r\n            alert(\"Une erreur est survenue. Veuillez v\u00e9rifier vos informations.\");\r\n            tsbSubmitBtn.disabled = false;\r\n            tsbSubmitBtn.innerText = originalText;\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79dd87c elementor-widget elementor-widget-spacer\" data-id=\"79dd87c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ce491d elementor-widget elementor-widget-heading\" data-id=\"2ce491d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre10\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 Taxe sur les bureaux (TSB \/ TSBCS)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84bdd72 elementor-widget elementor-widget-n-accordion\" data-id=\"84bdd72\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1390\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1390\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que la taxe sur les bureaux (TSB) ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1390\" class=\"elementor-element elementor-element-bde72c7 e-con-full e-flex e-con e-child\" data-id=\"bde72c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3152d61 elementor-widget elementor-widget-text-editor\" data-id=\"3152d61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La taxe sur les bureaux, ou <strong>taxe annuelle sur les bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement (TSBCS)<\/strong>, est une taxe annuelle applicable \u00e0 certains locaux professionnels situ\u00e9s dans des zones g\u00e9ographiques sp\u00e9cifiques, notamment en <strong>\u00cele-de-France<\/strong>. Compte tenu de la technicit\u00e9 des r\u00e8gles d\u2019assujettissement et de calcul, une analyse pr\u00e9alable des surfaces et de leur affectation permet de s\u00e9curiser le p\u00e9rim\u00e8tre taxable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1391\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1391\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qui est concern\u00e9 par la taxe sur les bureaux ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1391\" class=\"elementor-element elementor-element-68163bc e-con-full e-flex e-con e-child\" data-id=\"68163bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e34a86 elementor-widget elementor-widget-text-editor\" data-id=\"6e34a86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La taxe est due par la personne qui dispose du local au <strong>1er janvier<\/strong> de l\u2019ann\u00e9e d\u2019imposition (propri\u00e9taire, usufruitier, titulaire d\u2019un droit r\u00e9el ou preneur \u00e0 bail emphyt\u00e9otique). Dans les faits, la d\u00e9termination du redevable et l\u2019identification des locaux concern\u00e9s n\u00e9cessitent souvent une lecture fine de la situation juridique et immobili\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1392\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1392\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels locaux sont soumis \u00e0 la taxe sur les bureaux ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1392\" class=\"elementor-element elementor-element-036f000 e-con-full e-flex e-con e-child\" data-id=\"036f000\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0baf53 elementor-widget elementor-widget-text-editor\" data-id=\"f0baf53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sont concern\u00e9s les <strong>bureaux<\/strong>, <strong>locaux commerciaux<\/strong>, <strong>locaux de stockage<\/strong> et <strong>surfaces de stationnement<\/strong>, sous r\u00e9serve des seuils applicables. La qualification exacte des locaux, souvent source d\u2019erreurs d\u00e9claratives, peut \u00eatre s\u00e9curis\u00e9e par une revue d\u00e9taill\u00e9e des usages r\u00e9els et des plans de surfaces.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1393\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1393\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les tarifs de la taxe sur les bureaux en 2026 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1393\" class=\"elementor-element elementor-element-8f3c10f e-flex e-con-boxed e-con e-child\" data-id=\"8f3c10f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c15aa77 elementor-widget elementor-widget-text-editor\" data-id=\"c15aa77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les <strong>tarifs de la taxe sur les bureaux<\/strong> varient selon la nature des locaux et leur localisation, avec des \u00e9carts significatifs entre Paris intra-muros et les zones p\u00e9riph\u00e9riques. Une v\u00e9rification des tarifs appliqu\u00e9s et de la zone retenue permet de s\u2019assurer de la conformit\u00e9 des montants d\u00e9clar\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1394\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1394\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment est calcul\u00e9e la taxe sur les bureaux ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1394\" class=\"elementor-element elementor-element-a67396b e-flex e-con-boxed e-con e-child\" data-id=\"a67396b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a94ebb elementor-widget elementor-widget-text-editor\" data-id=\"0a94ebb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La taxe est calcul\u00e9e sur la base de la <strong>surface taxable r\u00e9elle<\/strong>, mesur\u00e9e au sol, multipli\u00e9e par le tarif applicable. En pratique, un audit des surfaces d\u00e9clar\u00e9es permet fr\u00e9quemment d\u2019identifier des \u00e9carts entre la r\u00e9alit\u00e9 des locaux et les bases retenues dans les d\u00e9clarations fiscales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1395\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1395\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Existe-t-il des exon\u00e9rations \u00e0 la taxe sur les bureaux ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1395\" class=\"elementor-element elementor-element-cebed6d e-flex e-con-boxed e-con e-child\" data-id=\"cebed6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5052d04 elementor-widget elementor-widget-text-editor\" data-id=\"5052d04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui. Le dispositif pr\u00e9voit plusieurs exon\u00e9rations li\u00e9es notamment \u00e0 la localisation des biens, \u00e0 la nature des occupants ou \u00e0 l\u2019affectation des locaux. Ces exon\u00e9rations doivent \u00eatre pr\u00e9cis\u00e9ment identifi\u00e9es et justifi\u00e9es pour \u00eatre s\u00e9curis\u00e9es en cas de contr\u00f4le.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1396\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1396\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle est la date limite de d\u00e9claration de la taxe sur les bureaux en 2026 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1396\" class=\"elementor-element elementor-element-ab67fa7 e-flex e-con-boxed e-con e-child\" data-id=\"ab67fa7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3117e8 elementor-widget elementor-widget-text-editor\" data-id=\"c3117e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La d\u00e9claration et le paiement doivent \u00eatre effectu\u00e9s <strong>au plus tard le 28 f\u00e9vrier 2026<\/strong>. Un accompagnement en amont permet d\u2019anticiper cette \u00e9ch\u00e9ance et de fiabiliser les \u00e9l\u00e9ments d\u00e9claratifs transmis \u00e0 l\u2019administration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1397\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1397\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les risques en cas d\u2019erreur ou d\u2019oubli d\u00e9claratif ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1397\" class=\"elementor-element elementor-element-6b293bc e-flex e-con-boxed e-con e-child\" data-id=\"6b293bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75896b0 elementor-widget elementor-widget-text-editor\" data-id=\"75896b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une d\u00e9claration inexacte ou incompl\u00e8te peut entra\u00eener des <strong>int\u00e9r\u00eats de retard<\/strong> et des <strong>majorations significatives<\/strong>, pouvant aller jusqu\u2019\u00e0 40 %, voire 80 % en cas de man\u0153uvres frauduleuses. Une revue r\u00e9guli\u00e8re des obligations li\u00e9es \u00e0 la taxe sur les bureaux constitue un levier essentiel de s\u00e9curisation fiscale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que la taxe sur les bureaux (TSB) ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La taxe sur les bureaux, ou taxe annuelle sur les bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement (TSBCS), est une taxe annuelle applicable \\u00e0 certains locaux professionnels situ\\u00e9s dans des zones g\\u00e9ographiques sp\\u00e9cifiques, notamment en \\u00cele-de-France. Compte tenu de la technicit\\u00e9 des r\\u00e8gles d\\u2019assujettissement et de calcul, une analyse pr\\u00e9alable des surfaces et de leur affectation permet de s\\u00e9curiser le p\\u00e9rim\\u00e8tre taxable.\"}},{\"@type\":\"Question\",\"name\":\"Qui est concern\\u00e9 par la taxe sur les bureaux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La taxe est due par la personne qui dispose du local au 1er janvier de l\\u2019ann\\u00e9e d\\u2019imposition (propri\\u00e9taire, usufruitier, titulaire d\\u2019un droit r\\u00e9el ou preneur \\u00e0 bail emphyt\\u00e9otique). Dans les faits, la d\\u00e9termination du redevable et l\\u2019identification des locaux concern\\u00e9s n\\u00e9cessitent souvent une lecture fine de la situation juridique et immobili\\u00e8re.\"}},{\"@type\":\"Question\",\"name\":\"Quels locaux sont soumis \\u00e0 la taxe sur les bureaux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sont concern\\u00e9s les bureaux, locaux commerciaux, locaux de stockage et surfaces de stationnement, sous r\\u00e9serve des seuils applicables. La qualification exacte des locaux, souvent source d\\u2019erreurs d\\u00e9claratives, peut \\u00eatre s\\u00e9curis\\u00e9e par une revue d\\u00e9taill\\u00e9e des usages r\\u00e9els et des plans de surfaces.\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les tarifs de la taxe sur les bureaux en 2026 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les tarifs de la taxe sur les bureaux varient selon la nature des locaux et leur localisation, avec des \\u00e9carts significatifs entre Paris intra-muros et les zones p\\u00e9riph\\u00e9riques. Une v\\u00e9rification des tarifs appliqu\\u00e9s et de la zone retenue permet de s\\u2019assurer de la conformit\\u00e9 des montants d\\u00e9clar\\u00e9s.\"}},{\"@type\":\"Question\",\"name\":\"Comment est calcul\\u00e9e la taxe sur les bureaux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La taxe est calcul\\u00e9e sur la base de la surface taxable r\\u00e9elle, mesur\\u00e9e au sol, multipli\\u00e9e par le tarif applicable. En pratique, un audit des surfaces d\\u00e9clar\\u00e9es permet fr\\u00e9quemment d\\u2019identifier des \\u00e9carts entre la r\\u00e9alit\\u00e9 des locaux et les bases retenues dans les d\\u00e9clarations fiscales.\"}},{\"@type\":\"Question\",\"name\":\"Existe-t-il des exon\\u00e9rations \\u00e0 la taxe sur les bureaux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Le dispositif pr\\u00e9voit plusieurs exon\\u00e9rations li\\u00e9es notamment \\u00e0 la localisation des biens, \\u00e0 la nature des occupants ou \\u00e0 l\\u2019affectation des locaux. 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Une revue r\\u00e9guli\\u00e8re des obligations li\\u00e9es \\u00e0 la taxe sur les bureaux constitue un levier essentiel de s\\u00e9curisation fiscale.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72faa4b elementor-widget elementor-widget-spacer\" data-id=\"72faa4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6fa8322 e-con-full e-flex e-con e-child\" data-id=\"6fa8322\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-86a89e9 e-con-full e-flex e-con e-child\" data-id=\"86a89e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af08dc8 elementor-widget elementor-widget-heading\" data-id=\"af08dc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Besoin d\u2019y voir clair sur la taxe sur les bureaux ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29039e9 elementor-widget elementor-widget-text-editor\" data-id=\"29039e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nos \u00e9quipes accompagnent les entreprises dans l\u2019analyse des surfaces, la s\u00e9curisation des d\u00e9clarations et la gestion des enjeux li\u00e9s \u00e0 la fiscalit\u00e9 locale et immobili\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c996e7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2c996e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/service\/fiscalite-locale\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrir notre accompagnement en fiscalit\u00e9 locale<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-057688b e-con-full e-flex e-con e-child\" data-id=\"057688b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-539ff7a elementor-widget elementor-widget-image\" data-id=\"539ff7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9936a13 e-flex e-con-boxed e-con e-parent\" data-id=\"9936a13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5518db7 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"5518db7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"gac-csrd-wrapper\" style=\"display:none; 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