The annual tax on office, commercial and storage premises in Ile-de-France is no longer tax deductible for the determination of the taxable result. This tax is due by the landlord. When reinvoiced to the tenant, the corresponding income will however remain taxable.
Such a non tax deductibility represents a disguised increase of the tax corresponding to the CIT rate, i.e. 34.43%.
Entry into force: fiscal years ending on or after 31 December 2015.