France Tax Agency Updates Administrative Doctrines on Taxes, Levies in Addition to Property Taxes

The French General Directorate of Public Finance May 6 updated administrative doctrines on taxes and levies in addition to property taxes. Topics covered include: 1) the continuation for 2026, and repeal for 2027, of the exemption from the annual tax on office premises, commercial premises, storage premises, and parking areas (TSB), for companies benefitting from a premises located in an urban free zone-entrepreneurial territory (ZFU-TE) in the Ile-de-France region, or in the departments of Bouches-du-Rhone, Var, or Alpes-Maritimes; 2) information on the TSB, including scope, exemptions, establishment of liability, audit procedures, and litigation; 3) 2026 TSB rates for Ile-de-France, Bouches-du-Rhone, ...