The distribution of the burdens between the lessor and the lessee must be indicated in a inventory upon signature of the lease. We're talking about a precise and limiting inventory. The charges are classified in this inventory as 5 categories :

• Expenses in the strict sense, that is to say the services offered by the owner
• Repairs
• Regulatory burdens
• Interview
• Taxes and leasehold taxes.

In a real estate complex with several tenants, the lease must specify the distribution of the burdens between the different tenants. This distribution of the costs shall be in proportion to the areas under cultivation.

The lessor must address the tenant, every year, one summary statement of this inventory of charges including an adjustment statement, by 30 September of the year following the year in respect of which it is drawn up. In condominiums, the deadline is 3 months from the submission of the condominium accounts for the annual financial year. 

Burden sharing between lessor and tenant is not free commercial leasing.

The following loads must always be paid by the lessor :

• Expenses related to major repairs to the building, such as retaining and fencing walls, arches, dikes, framework and roof (e.g. flood rehabilitation of a building, refurbishment of electrical installation, repair of a pipe). The fees for carrying out this work are also concerned.
• Expenditure on work necessary due to the obsolescence of the property or upgrading to standards in the case of major repairs
• Lessor's fees for the management of rents for the premises or building
• Taxes and charges related to the ownership of premises: territorial economic contribution (CFE and CVAE). The property tax, the sweeping tax, the household refuse collection tax, the annual office tax in Ile de France are normally at the expense of the owner. They may be charged to the lessee if the lease so provides.
• In a real estate complex, charges, taxes, taxes, royalties and cost of work on vacant premises or attributable to other tenants.

The tenant must pay for the maintenance and regular repairs. When the lease provides for it, he also has to pay certain taxes.

Expenses always borne by the tenant

The current maintenance and repair costs, say rental expenditure, shall be at the expense of the tenant.

These are:

• Current expenditure on water, gas and electricity
• Current maintenance and repair expenses such as paints, wallpaper, carpets, heaters, meters, toilets, exterior shutters
• Capital expenditure of the condominium (elevator, maintenance of common areas)
• Beautification work whose cost is greater than the replacement cost of the element concerned

Expenses that may be borne by the tenant

Certain taxes may be due by the lessee where a clause in the commercial lease so provides. If the lease says nothing, then the lessor will have to pay for it.

These taxes are:

• Property tax and taxes additional to property tax
• Taxes and charges relating to the use of the premises or the building
• Taxes and charges related to a service the tenant benefits from (tax on household waste, the scanning tax, the annual office tax in Ile de France)

The lessor must send the tenant the following 2 documents concerning the work:

• Estimate of the works which it envisages achieving within the next three years with a provisional budget
• Summary Report of the works carried out in the previous 3 years with their cost

This information is communicated to the tenant every 3 years within 2 months from each three-year deadline.

At the request of the tenant, the lessor must send any document justifying the cost of the work.

In the case of a complex with several tenants (e.g. a shopping center), the commercial lease must specify the distribution of the cost of the works among the various tenants occupying the complex.