> For the complete documentation index, see [llms.txt](https://coliving.hackerhouse.paris/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://coliving.hackerhouse.paris/france/tax/equipped-premises.md). # Equipped premises Like the rental of furnished accommodation, the rental of professional or commercial premises equipped for the needs of the activity is subject to the industrial and commercial profits scheme. In other words, the lessor of equipped leased business premises is assimilated to a trader. He is therefore in the same situation as the lessor of furnished business premises, with the difference that the lessor must earn more than EUR 23 000 (including tax) in annual income to benefit from this status. --- # Agent Instructions This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com. ## Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter: ``` GET https://coliving.hackerhouse.paris/france/tax/equipped-premises.md?ask=&goal= ``` `ask` is the immediate question: it should be specific, self-contained, and written in natural language. `goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.