Who has to pay this tax ?

The land tax (taxe foncière) on built-up land concerns the owners and usufructuaries/tenants of housed premises and car parks on January 1 of the year of taxation. Caravans, mobile groups of cabins and all tenants not attached to the land are exempt from this tax. On the other hand, a houseboat used at a fixed point and furnished as living place is taxable.

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