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What changes must the owner of a commercial premises declare?

Verified 23 July 2020 - Directorate for Legal and Administrative Information (Prime Minister)

In order to allow the rental value of the premises concerned, the business and commercial premises owner shall declare:

  • Creation or construction of new premises
  • Consistency change: expansion, elevation, division or assembly of pre-existing premises, for example
  • Change of assignment: conversion of a dwelling into a commercial premises, for example
  • Change of use of existing premises: building a workshop in store for example

He must file the statement cerfa 14248*04 - n°6660-REV with the tax department on which the premises depend, within 90 days (or 3 months) following the change or creation of new premises.

Declaration of premises for commercial or professional use

If the premises are for mixed use comprising a residential part and a professional part, only the professional part assigned to the exercise of the activity must be included in the declaration. For example, a liberal professional working at home must declare the part of his dwelling assigned to the exercise of his professional activity.

Where several different activities are carried out in the same premises, the activity which occupies the largest area shall be declared as the "principal activity".

The rent to be declared is the annual amount without charges (property tax, insurance...), without door step and without taxes (VAT, property tax...), due for the whole year, as provided in the lease agreement. It must correspond to the only naked room, without taking into account the equipment that could be rented with the walls.

Failure to declare within the time limit shall be punished by a fine of €150, omissions or inaccuracies found therein with a fine of €15.. The total fines applicable per declaration shall be between €60 and €150..

If the building was built before 2017, the declaration must be accompanied by the declaration cerfa 12161*03 - n°6660-CBD to calculate its rental value.

The new criteria for calculating the rental values of business premises, with a reference date of 1 January 2013, shall be used as the basis for the calculation of the property tax and the business property tax (CFE).

The rental value of a business premises is now determined on the basis of the actual state of the rental market. This value is no longer based on the cadastral rules established in 1970, which referred to a local-type.

The rental value of a business premises is updated annually, the rental coefficients may change each year. The sectors and coefficients of neutralization have not changed and are the same since 2017.

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