In order to determine the property tax basis (“Taxe Foncière”), industrial real estate held by companies that are not subject to CIT under the standard regime (e.g. tax transparent SCIs)
Entry into force of a new valuation method to determine the tax basis of property tax and contribution on business properties
A new method for assessing the rental value of real estate assets as tax basis for property tax and contribution on business property has entered into force as from 1