The lease contract brings together two parties, namely the tenant and the lessor. If it is true that it gives rise to both parties, rights and obligations, it is much more to the pecuniary obligations weighing on the tenant that we will interest us in this article. Thus, the tenant has an obligation to pay certain expenses, but what are they? What are the taxes, duties and charges on him?
Taxes and duties due to the tenant
When it comes to leases, three major taxes come into play. Only two of them are the responsibility of the tenant, the housing tax and the tax on household waste. The third, which corresponds to the property tax, is the sole responsibility of the owner.
Persons who occupy residential premises on January 1 of the tax year are subject to housing tax. The amount of this tax is nevertheless difficult to determine, as it varies according to the rates applied by local authorities, the rental value of the accommodation, as well as the income of the tenant. Directly made to the latter, the tax call generally occurs during the month of September or October of the tax year.
As for household waste collection and sweeping taxes, they are in principle paid by the owner. But, this one can under certain conditions (supply to the tenants of a document in proof of the amount), ask for the refunding of it to his tenants. On the other hand, it is not possible for the costs of managing this tax to be passed on to the tenant.
We could also talk to you, as a tenant, about the contribution to public broadcasting. You only have to pay this contribution if you own a television set and are over 25 years old. On the other hand, even if you have a position, and are under 21 or are a student under 25, then you are exempt.
Read also: Obligations to respect as a tenant
Charges weighing on the tenant
As for the charges, the tenant will have to pay for the maintenance of the common areas, but also that of his accommodation. It is thus responsible for the costs of guarding and maintenance (cleaning of common areas, removal of garbage cans, etc.). At this level, he will only owe ¾ of the amount if the maintenance is provided by a concierge, and the entire amount if it is an employee who takes care of it.
The tenant will also have to pay electricity, water, gas, heating, air conditioning, meter rental, telephone, TV antenna and Internet. It is also responsible for sweeping the chimneys and emptying the cesspool.
Regarding the work, it is indeed the small maintenance and wear and tear that are the responsibility of the tenant. Thus, the expenses relating to the fittings of paint, carpet or wallpaper, come back to him. Are concerned, the repair, blinds, tapestries and paintings, coating namely tiling, mosaic, parquet and carpet, the repair of cupboards and sealed furniture, the fireplace and air ducts, ice and mirrors , as well as that relating to small electricity and small plumbing.
Outside, the tenant is responsible for repairs in the garden, such as the maintenance and trimming of lawns and trees, or the replacement and maintenance of irrigation systems. The unclogging of the gutters, the replacement of broken panes, the lubrication and the replacement of the bolts of the doors–windows, locks and grids, are also the responsibility of the tenant.
Read also: Fixing the rent of a dwelling: how to do it?