The fee relating to the creation of offices in Ile-de-France, significantly modified in 2011, is subject to new amendments and is renamed “tax” relating to the creation of offices in Ile de France.
The scope and the tax basis are not modified. This tax is applicable in case of creation (construction/reconstruction/enlargement) - or in case of transformation of premises which have been previously allocated differently - of offices, commercial premises or warehouses located in Ile-de-France. It should be noted that in case of reconstruction, the tax is only due on the area of construction exceeding the area existing before the reconstruction.
A new zoning is established. It provides the creation of an additional district including cities of the “Grand Paris” area (the 2nd district, which list has been approved by a decree dated September 30, 2015 - n° 2015-1212). For the 1st district, the rate is increased from 369 € per m² to 400 € per m² starting from 2015, and significantly decreased for the other districts.
A tax cap fixed at 30% of the part of the transaction cost relating to the acquisition and the layout of the construction area is established.
The operative event is defined as the date of issue of the planning and administrative authorizations or, failing that, as the date of the start of works or the change of use of premises.
The person liable for the payment is the owner of the premises at the date of the operative event and not at the date of the notice of assessment as it was before.
The tax is established by a tax return whose content and filing deadline will be specified by decree. A notice for tax collection must be issued by the French Tax Authorities no later than the 31st of December of the third year following the operative event, instead of the second year following the operative event as before.
The recovery action shall be exercised by five years from the issue of the notice of collection. It should be noted that the tax monitoring will be done by the State services in charge of urban planning in the department, and their right is statute barred on the 31 December of the sixth year following the year of the operative event. In case of late filing of tax returns, or formal notice to file not followed by a regularization, 10% or 80% penalties can be applied.
Provisions relating to request of discharge, reduction or refund are similar to those applicable in the past
Finally, in cases where the new applicable provisions would create, in some cities, an excessive increase of the tax amount, smoothing mechanisms are applicable.
The new provisions will be applicable to transactions for which the permit request or the prior declaration or, failing that, the start of works or change of use are filed or occur from January 1, 2016.