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.