• If the properties all fall under the jurisdiction of a single business tax department, you must contact that department.

• If they fall under the jurisdiction of several business tax departments, and they are furnished properties whose rents are taxable as business profits, you should contact the business tax department with jurisdiction over the property that generates the most profit.

• If the properties fall under the jurisdiction of several business tax departments, and they are not furnished properties whose rents are taxable as business profits, you should contact the Foreign Business Tax Department whose contact details are as follows:

Service des impôts des entreprises étrangères
10, rue du Centre
TSA 20011
93465 Noisy-le-Grand Cedex