Who has to pay this tax ?

The land tax (taxe foncière) on built fields concerns the owners and usufructaries/life tenants of housed premises and car parks on the 1rst january of the year of taxation. Caravans, mobile group of huts and all tenancies not fixed to the ground are exempted from this tax. On the other hand, a houseboat used in fixed point and set up as a living place is taxable.

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