Phase 6 · Year-End Closing and Taxation

The Business Property Tax

An annual local tax payable by landlords of furnished rentals, with a few exceptions.

Disclaimer. The concierge services agreement expressly excludes any obligation to provide tax advice. This page describes a general framework and does not constitute personalized advice. Your specific circumstances—tax residency, ownership structure, debt, and other income—may completely alter the conclusions drawn herein.

In principle, any landlord of a furnished rental property who engages in this activity on a regular basis, including non-professional landlords. The business is established in the municipality where the property is located.

The year in which business operations began, provided that the initial declaration has been filed
Renting out part of your personal residence, subject to certain conditions
Locally established tax exemptions, which vary from one municipality to another

It must be filed in the year the business begins operations. Filing this form triggers the first-year tax exemption; failing to do so is an unnecessary expense.

A minimum contribution applies even in cases of low revenue, calculated based on a rate set by the municipality.
It's charged per item, which is important if you're entrusting us with several items.
It is deductible under the actual cost method.
Check the Toulon tax regime with the business tax office: local regulations vary.

2.4 Registering as a Furnished Rental Property Owner 6.4 Deductible Expenses

Updated as of July 27, 2026. Describes the concierge service contract, Version 4. The contract and its appendices take precedence over this content, which is provided for educational purposes only.