Processes

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  • All potable water points (underground or surface) are subject to a usage tax and contribution. Water pumping points, underground, non-potable water points that are greater than 3,000 m3/year, and non…
  • The eco surcharge is a component of the registration tax, which is calculated based on the CO2 emissions of the vehicle. It is payable once, when registering a new or second-hand vehicle that emits…
  • Upon request, the free transfer of a company (or agricultural land), by means of a gift or inheritance, may be subject to a 0% rate if it satisfies certain criteria.
  • In principle, the tax on games and gambling applies to all types of games and gambling, that is, transactions where participants bet a sum of money, at the risk of losing it, in a hopes of…
  • The legislation applies to tanks with a capacity equal to, or greater than, 3,000 litres, comprising one or more reservoirs, whether overground (i.e. in the garden, cellar or in an uncovered pit) or…
  • The mileage tax (PKM) is a fee paid per kilometre driven. It concerns motor vehicles (lorries) or articulated vehicles (lorries with trailers or tractors with semi-trailers) that are intended or used…