TLDR: If your company falls under the DGE, opt for centralized payment of property taxes, then complete the second online form on the DGE property tax website. To link each notice, enter the department and the property person number shown in the “Your references” section of the notice.
Who can choose centralized payment
If your company falls under the DGE, you can opt to pay, through the DGE accountant, the property taxes on built and unbuilt properties, as well as additional and ancillary taxes.
You must exercise the option no later than November 30 of year N for it to take effect on January 1 of year N+1. Otherwise, you will not benefit from centralized payment for year N+1.
How to exercise the option
When initially subscribing to the online procedures, download the “TELEPROCEDURES DES ENTREPRISES DGE” form from the “Useful documentation” section of www.impots.gouv.fr. Check “Option pour le paiement centralisé des taxes foncières (TF)”, then send the form to the competent business tax department.
After initially subscribing to the online procedures, you can exercise the option by sending the same form to the DGE accountant.
In both cases, you must complete the option form by entering a second form online on the “property tax website for the Directorate of Large Enterprises”, accessible via www.impots.gouv.fr.
The form must designate the legal representative or authorized agent. If the legal representative designates an agent, an authorization must also be completed.
How to link the notices
In the option form, check centralized payment of property taxes and, where applicable, additional and ancillary taxes.
In the second online form, enter the information used to identify the relevant real estate assets. To link each notice, enter:
- the department;
- the property person number shown on the tax notice, in the “Your references” section.
The property person number consists of six alphanumeric characters and begins with the letter P.
Viewing and paying the notices
Once the option has been exercised, property taxes are collected by the DGE. You must pay them by electronic payment, that is, by direct online payment.
You can view your notices from your professional account by following: “MY SERVICES” > “View” > “Tax account” > “Access by tax” > “Property tax” > “Tax notices”.
If a notice does not appear in your professional account, contact your business tax department via the secure messaging system in that account to have your file updated.