THE TAXMAN has a new target in his sights… treehouses.
Under a ruling by Budget Minister Christian Eckert the huts could now face taxe foncière and taxe d’habitation.
Answering an MP’s parliamentary question recently, Mr Eckert said treehouses were comparable to other light constructions like chalets and needed to be examined case by case.
When it comes to taxe foncière, he said owners should pay it if the treehouse is “permanently fixed to the ground” and “looks like a real building”; however he did not specify which kinds of treehouse would be considered ‘permanently fixed’ or ‘real’.
Mr Eckert added that taxe d’habitation would also be due on a treehouse if it is “furnished and used for living in” – unless it is “occupied for a succession of brief stays, like a hotel”. In that case cotisation foncière des entreprises should be payable instead, he said.
With bills going out from next month, for more about France’s local property taxes – whether you live in the trees or on the ground – our new Local Taxes 2015 helpguide is available to buy as a PDF download or as a printed version posted out here or by calling 06 40 61 71 97.
Photo: Vernon G. Stamm