Module 19 min923 wordsFree — no account

A tax on premises, even with no premises

A way to check what has landed — no marks, no account · 1 section · 140 words · 3 min

Test yourself

Question 1 of 3

Which year's rental value is used?

The tax yearThe year before lastThe year the business was created

Question 2 of 3

When does the minimum base apply?

Always, on top of the rental valueOnly where it exceeds the actual rental valueOnly to businesses created less than two years ago

Question 3 of 3

Below what turnover is a business fully exempt?

5 000 €10 000 €32 600 €

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.