The French tax authorities have provided the following details (BOI-IF-AUT-50-10 dated 28 November 2012):

  • Company restaurants and gyms commercially exploited are taxable under the category of premises, and premises used by works council and those used for work physician are taxable under the category of office premises. However, nurseries are out of the scope of the above mentioned taxes, as premises for the exercise of social activity.
  • Traffic routes and parking access located in multi-tenant buildings used by several of its occupants, and assuming the character of areas do not have to be taken into account for the taxable areas.