The law requires that an inventory be included in the commercial lease or in an annex to the lease precise and limiting the categories of charges, taxes, fees and charges related to the commercial lease. This inventory must show the distribution between the lessor and the lessee.

In addition, a summary report with the settlement and regularization of expense accounts must be established every year. It shall be sent by the lessor to the lessee no later than 30 September of the year following the year in which it is established.

If the parties do not no inventory planned precise and limiting charges and taxes, the lessor cannot charge charges to the tenant.

In a real estate complex comprising multiple tenants (e.g. shopping mall), the commercial lease must specify the distribution of the costs or costs of the work between the different tenants. This distribution is made according to the area used. The amount of taxes and fees payable by the tenant must correspond to the premises occupied by each tenant and to the share of the common areas necessary for the rented item. In condominiums, the landlord the annual summary statement within three months of the submission of the condominium accounts for the annual financial year.

During the lease, the lessor must inform the lessee of any new charge, or of any new tax or charge, or of any element changing the allocation set out in the lease agreement.

The following loads must be paid by the lessor :

• Expenditure on major repairs affecting the building, such as retaining and fencing walls, arches, dikes, framework and roof. For example: rehabilitation of a building following flooding, repair of the electrical installation, repair of a pipe). In practice, these repairs are those that affect the structure and/or strength of the building. Major repairs are characterized by material importance and exceptional cost.
• Expenditure on works necessary due to the obsolescence of the property or upgrading to standards when it comes to major repairs. This applies to work on compliance with the regulations, such as upgrades (accessibility for disabled people, hygiene, fire safety, electricity) and more generally to all work to be carried out on administrative instructions or requirements.
• Lessor's fees on the management of rents for the premises or building
• Taxes and charges linked to the ownership of premises: the company Land Assessment (CFE) and the company value added tax (VAAC)) are always at the expense of the lessor. However, the property tax, the sweeping tax, the household refuse collection tax, the annual office tax in Ile de France may be charged to the lessee if the lease so provides.
• In a real estate complex, charges, taxes, fees and costs of work on vacant premises involving other tenants.

The tenant must pay for the maintenance and regular repairs. We're talking about recoverable charges. A charge is charged to the lessee only if the lease agreement specifically provides for it. The lessor may also ask him to refund certain taxes where the inventory of charges so provides.

Expenses always borne by the tenant

The current maintenance and repair costs, say rental expenditure, are always 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

The lessee may be required to reimburse the lessor for the following expenses:

• Property tax and taxes additional to the property tax
• Taxes, taxes and fees related to the use of the premises or the building (tax on commercial storage premises and on parking areas in Ile de France)
• Taxes, taxes and charges related to a service enjoyed by the tenant (tax on household waste, annual tax on offices in Ile-de-France)

These expenses are charged to the tenant only in the presence of a accurate inventory charges, taxes, fees and charges related to the commercial lease with burden sharing between lessor and lessee.

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.