Declaration of rents for business premises, a new obligation not to be forgotten....

Indeed, as part of the revision of the rental values of business premises, companies must now report annually the rents of the commercial premises (or similar) they rent.

According to the administration - which adds to the law here - this declaration is also required when the operator owns the premises, or occupies them free of charge.

For 2015, the first year of application of this scheme, the deadline is 15 September for companies whose financial year ends between 31 December 2014 and 15 June 2015.

For future financial years, as well as for companies whose financial year ends after 15 June 2015, the declaration must be submitted at the same time as the declaration of results, i.e. within 3 months of the end of the financial year.