Taxes and rates
- a flat/apartment, even when shared, in a private building,
- a flat/apartment, when shared, in a landlord’s house, if it is independent of the latter’s lodgings (e.g. a separate entrance door)
- a council flat (public housing)
Rates are due on such lodging as is occupied on January 1st of fiscal year. They are due for the entire year, even if you move out before the end of that year.
Crous university accommodation is rate-exempt.
Before leaving permanently, you must ask for a tax certificate in order to regularize tax payment. You must give a copy of this certificate to the owner to recover your security deposit.