Section IX ter : Special equipment tax levied for the benefit of public land and development establishments in French Guiana and Mayotte

Articles in this section · 1

1609 B

Article 1609 B

French General Tax CodeIn force
Ask for lawyer reviewed or certified translation

Updated 7 Nov 2023

In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code.

This tax is intended to finance the missions of these establishments defined in Articles L. 321-36-1 and L. 321-36-2 of the same code.

The amount of this tax is set, in each department, before 31 December each year, for the following year, by the board of directors of the public establishment within the limit of the ceiling provided for in I of article 46 of law no. 2011-1977 of 28 December 2011 on finance for 2012. For the first year for which the public institution collects the tax, the amount of the tax is set before 31 March of the same year.

The amount mentioned in the third paragraph of this article is distributed, under the conditions defined in I of Article 1636 B octies, among all natural or legal persons liable for property tax on built and unbuilt properties, for council tax on secondary residences and other furnished premises not allocated to the principal dwelling and for business property tax in the municipalities included in the area of jurisdiction of the public establishment.

The tax base is determined under the same conditions as for the communal share or, in the absence of a communal share, under the same conditions as the inter-communal share of the main tax to which the additional tax is added.

L'organismes d'habitations à loyer modéré, les sociétés immobilières d'économie mixte créées en application de la loi n° 46-860 du 30 avril 1946 tendant à l'établissement, au financement et à l'exécution de plans d'équipement et de développement des territoires relevant du ministère de la France d'outre-mer et les sociétés d'économie mixte locales sont exonérés de la taxe spéciale d'équipement au titre des locaux d'habitation et dépendances dont ils sont propriétaires et qui sont attribués sous conditions de ressources. Taxpayers in whose name an assessment of council tax on second homes and other furnished premises not allocated to the principal dwelling is made in respect of these premises are exempt from the additional tax.

The assessments are made and collected, claims are lodged and judged as in matters of direct taxation.

The conditions for the application of this article are set by decree in the Council of State.

Mariela Petrova

Need help applying this article to your situation?

A registered French Lawyer explains what applies to your business — in English, fixed fee.

within 48h

Fixed Fee

Talk to a lawyer
Previous articleArticle 1609 DNext articleArticle 1609 H
Common Questions

Working with a corporate lawyer in France — Q&A

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.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

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

English · French · Russian

Ready When You Are

Talk To A Corporate
Lawyer In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

Talk To A Corporate Lawyer+33 1 84 88 31 00
First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

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

Continue Reading

Related corporate services in France

01 / Setup

Setting up a French company

Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.

Read More
02 / Operating

French commercial contracts

Distribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.

Read More
03 / Disputes

Business disputes & litigation

Shareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.

Read More