French Commercial code
In forceEvery rental contract includes a precise and restrictive inventory of the categories of charges, taxes and fees relating to this lease, including an indication of how they are divided between the lessor and the lessee. This inventory gives rise to an annual summary statement sent by the lessor to the lessee within a period set by regulation. During the course of the lease, the lessor shall inform the lessee of any new charges, taxes and fees.
When the lease is concluded, and every three years thereafter, the lessor shall provide each lessee with:
1° A forecast statement of the works it plans to carry out over the following three years, together with a forecast budget;
2° A summary statement of the works it has carried out over the previous three years, specifying their cost.
In a property complex with several tenants, the rental contract specifies the distribution of charges or the cost of works between the various tenants occupying this complex. This breakdown is based on the surface area used. The amount of taxes, duties and fees that may be charged to the tenant corresponds strictly to the premises occupied by each tenant and to the share of the common areas required for the operation of the leased property. During the course of the lease, the lessor is required to inform the lessees of any factor likely to alter the apportionment of charges between lessees.
A Conseil d'Etat decree sets out the terms and conditions for the application of this article. It specifies the charges, taxes and fees which, due to their nature, cannot be charged to the tenant and the procedures for informing tenants.
