II: Taxable persons

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1408

Article 1408

French General Tax CodeIn force
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Updated 7 Nov 2023

I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the tax is established in the name of the owner, the usufructuary, the lessee of the construction or rehabilitation lease or the emphyteutic lessee who has had possession of the premises since the start of the period of vacancy.

Civil and military civil servants and employees accommodated free of charge in buildings belonging to the State, départements, communes or hospices are taxable for the premises allocated to their personal dwellings.

Sociétés d'attribution d'immeubles en jouissance à temps partagé are liable for council tax on secondary residences and other furnished premises not allocated to the principal dwelling relating to premises allocated for enjoyment to their members.

II. - The following are exempt:

1° Public scientific, educational and assistance establishments, the establishments mentioned in I and II of article L. 313-12 of the Code de l'action sociale et des familles, or their groupings, not engaged in profit-making operations or transactions, as well as the establishments referred to in articles L. 451-1, L. 451-2, L. 451-12, L. 452-1 and L. 452-22 of the Code général de la fonction publique;

1° bis L'établissement public d'insertion de la défense mentionné à l'article L. 3414-1 of the Defence Code;

2° Inhabitants recognised as indigent by the communal direct tax commission, in agreement with the tax administration agent;

3° Ambassadors and other diplomatic agents of foreign nationality in the commune of their official residence and for this residence only, insofar as the countries they represent grant similar advantages to French ambassadors and diplomatic agents.

The situation of consuls and consular agents is regulated in accordance with the agreements entered into with the country represented, the exemption from council tax on secondary residences and other furnished premises not allocated to the principal dwelling being able, in any event, to be granted only in the commune of the official residence and for this residence only.

Mariela Petrova

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Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

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Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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