TLDR: You are concerned if your company falls under the DGE and you have opted for centralized payment to the DGE of property taxes and, where applicable, additional and ancillary taxes. Belonging to the DGE, on its own, is not sufficient to trigger this procedure.
Companies falling under the DGE
The DGE covers individuals or legal entities and groups whose turnover excluding tax or total gross assets shown on the balance sheet reaches at least €400 million at the end of the financial year. Permanent establishments of companies without a registered office in France are also concerned when they meet the applicable criteria.
Companies and groups directly or indirectly linked, in an upward or downward direction, by more than 50% to a company meeting the €400 million threshold are also concerned. The link may relate to capital or voting rights.
Companies belonging to a group subject to the tax consolidation regime provided for in Article 223 A of the CGI also fall under the DGE when the group includes at least one company meeting the criteria for being attached to the DGE.
Mid-sized companies (ETIs) are concerned when they have concluded a tax partnership agreement with the DGE SPE and have opted to be attached to the DGE. Upon express request, unincorporated partnerships that meet the membership criteria and are permanent, as well as companies 50/50-owned by companies within the DGE scope, may also be attached to the DGE.
Option for centralized payment
If your company falls under the DGE, you may opt for centralized payment to the DGE accountant of property taxes on developed and undeveloped properties, as well as additional and ancillary taxes collected under the same conditions. When you exercise this option, property taxes are collected by the DGE and the procedure for assigning notices applies to the properties concerned.
If you do not exercise this option, you pay the property taxes to the public accountant of the territorially competent individual tax service.
Foreign companies carrying out taxable transactions in France and required to appoint a tax representative do not fall under the DGE solely because their tax representative falls under it.