Can a foreign company be liable for property tax ?

Owners, life tenants and trustees of built property located in France are liable for the property tax on developed land.

Build property includes commercial, industrial and professional structures and buildings.
Owners, life tenants and trustees of unbuilt land located in France are liable for the property tax on undeveloped land and for the additional tax.

The property tax is established in the municipality where the property is located.

A foreign company may thus be liable for property tax if it is the owner, life tenant or trustee of a property located in France.

Updated DINR PRO