The tax for creating office, commercial and storage premises in Ile-de-France has been amended as follows:
- Regarding the storage areas, the rate of the tax has been standardized to €14.03 / sq.m. (to be compared with €56.12 / sq.m. previously in zone 1);
- Creation of a deduction of one third for offices areas which have been transferred from zone 3 to zone 2 or from zone 2 to zone 1 at the time of the 2011 reform of the tax;
- Removal of the tax for creating office, commercial and storage premises in the Ile-de-France for reconstruction operations on pre-existing surfaces (restoration of the temporary regime that existed until the end of 2013).
Entry into force: 1st January 2015 for a) and b). Regarding c), the exemption is reintroduced for collection notices issued as of 1st December 2014.