The rental value of professional premises had been assessed since 1970 according to cadastral rules referring to a typical premises.
In 2010, the legislator wished to update these rental values and set up a system for the permanent updating of rental values. This mechanism, provided for by article 1498 bis of the General Tax Code (CGI), created by the amending finance law for 2010 (Art. 34 M of law no. 2010-1658 of December 29, 2010) and effective for the first time in 2015, is based on a declaration by the operators of business premises of the amount of rent they pay. All operators of professional premises are concerned.
A decree of April 3, 2015 specifies that taxpayers subject to this obligation must declare, for each premises of which they are tenants on January 1 of the year in which the declaration is filed, the amount of the annual rent, charges and taxes not included, for the year in which the filing of the declaration takes place.
The declaration of rent must be made at the same time as the declarations of results. Nevertheless, for this first campaign, the administration admits that this declaration can be made until September 15, 2015.
