French local property tax, paid by owner but typically reimbursed by tenant.
Tax · EU
French local property tax, paid by owner but typically reimbursed by tenant.
Levied annually by communes on the cadastral rental value. Lease typically requires the tenant to reimburse — confirm in the bail.
Taxe foncière is part of the tax vocabulary that institutional Class A occupiers, landlords, and advisers use across EU markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the EU definition alongside the global standard so cross-border occupiers can translate quickly.