French Business Law - French Legislation

Article 1635 quater A of the French General Tax Code

November 7, 2023

I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles L. 331-1 and L. 331-2 of the town planning code, is instituted in communes with a local town planning plan or a land use plan. However, the public establishments for intercommunal cooperation mentioned in 1 of…

Article 1635 quater B of the French General Tax Code

November 7, 2023

Development projects and construction, reconstruction and extension projects for buildings, installations or developments of any kind subject to an authorisation system under the town planning code give rise to payment of the development tax mentioned in article 1635 quater A, subject to articles 1635 quater D and 1635 quater E. Construction projects subject to prior declaration or planning permission that have the effect of changing the use of premises mentioned…

Article 1635 quater C of the French General Tax Code

November 7, 2023

The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction without authorisation or in breach of the obligations resulting from the building or development authorisation, the person responsible for the construction.

Article 1635 quater D of the French General Tax Code

November 7, 2023

I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d’Etat. The benefit of the exemption is subject to the condition that the builder undertakes, for itself and its successors in title, to keep the building in the same use for a minimum period of five years from…

Article 1635 quater E of the French General Tax Code

November 7, 2023

I.-Par délibération prise dans les conditions prévues au VI de l’article 1639 A bis, les organes délibérants des communes ou des établissements publics de coopération intercommunale à fiscalité propre, les conseils départementaux et le conseil régional d’Ile-de-France peuvent exonérer de la taxe d’aménagement partiellement ou totalement, pour la part revenant, chacune des catégories de construction ou aménagement suivantes: 1° Residential and accommodation premises mentioned in 1° of the I of…

Article 1635 quater F of the French General Tax Code

November 7, 2023

I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into being; > The date on which the decision to grant planning permission was made; The date on which the initial tacit planning permission came into being 3° The date of the decision not to oppose…

Article 1635 quater G of the French General Tax Code

November 7, 2023

The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of I of article 1406 of this code; 2° On the date of the report recording completion.

Article 1635 quater H of the French General Tax Code

November 7, 2023

The development tax base is made up of: 1° The product of the surface area of the building by the value per square metre of this surface area, set at a flat rate of €885 for municipalities outside the Ile-de-France region and €1,003 for municipalities within the Ile-de-France region. The surface area of the building is the sum of the floor areas of each enclosed and covered level, calculated on…

Article 1635 quater I of the French General Tax Code

November 7, 2023

I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and, in French Guiana and Mayotte, the same premises mentioned in the same articles 278 sexies and 296 ter ;

Article 1635 quater J of the French General Tax Code

November 7, 2023

The flat-rate value of installations and facilities is set as follows: 1° For pitches for tents, caravans and mobile leisure homes, €3,000 per pitch; 2° For pitches for light leisure dwellings, €10,000 per pitch; 3° For swimming pools, €250 per square metre; > 4° For wind turbines over 12 metres in height, €3,000 per turbine; > For photovoltaic panels, €5,000 per square metre; For solar panels, €5,000 per square metre…

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Section 1: Development tax

Article 1635 quater A of the French General Tax Code

Article 1635 quater B of the French General Tax Code

Article 1635 quater C of the French General Tax Code

Article 1635 quater D of the French General Tax Code

Article 1635 quater E of the French General Tax Code

Article 1635 quater F of the French General Tax Code

Article 1635 quater G of the French General Tax Code

Article 1635 quater H of the French General Tax Code

Article 1635 quater I of the French General Tax Code

Article 1635 quater J of the French General Tax Code

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Section 1: Development tax

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Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

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