1. Taxe foncière
The owner of the property is liable for this national tax.
2. Taxe d'habitation
The occupier of the property is liable for this local tax. If the property is leased for a long term then the tenant is regarded as the occupier otherwise it is the owner.
3. Service charges
The owner of the property is liable for the maintenance charges relating to the building and grounds. Where the freehold is shared amongst several apartments, costs are divided amongst the owners and calculated according to the size of each property.
4. Insurance & utility bills
The building insurance is included in the service charge. The occupier of the property is liable for the contents insurance and the utility bills (water, electricity, gas). If the property is leased for a long term then the tenant is regarded as the occupier otherwise it is the owner.
