Long receivable
Fifteen years raise default and administration costs.
Tax reform · Plan de Rupture
6.05 — Spread the development tax over fifteen years
The measure would turn a tax due shortly after completion into a very long payment schedule. A lower charge must be distinguished from a cash-flow deferral.
What the Plan proposes
Plan source: Gain de trésorerie — coût de portage et recouvrement à expertiser. The title and stated effect are preserved from the public edition; this page adds an initial legal and operational architecture for expert review.
The measure would turn a tax due shortly after completion into a very long payment schedule. A lower charge must be distinguished from a cash-flow deferral.
Status: structured civic prototype requiring expert review before filing or implementation.
Current system
When the development tax exceeds €1,500, current rules allow two instalments, the first within 90 days and the second nine months after completion.
Implementation path
- Define the long-term debtorAddress sale, death, use changes and insolvency.
- Choose interest rulesDecide whether instalments are free, indexed or secured.
- Amend the Tax CodeRewrite liability, collection and local allocation.
- Protect local authoritiesAssess compensation or cash advances.
Key risks
Property sale
The debt needs a clear rule on transfer.
Local authorities
The tax finances local infrastructure.
Complexity
Small annual payments can be costly to administer.
Indicators to publish
| Indicator | Before | After | Purpose |
|---|---|---|---|
| Scope and population | Baseline | Annual value | Prevent perimeter changes |
| Budget effect | Estimate | Cash collected or spent | Separate promise from execution |
| Transition cost | Disclosed | Multi-year tracking | Calculate net effect |
| Appeals and errors | Initial rate | Corrected rate | Protect rights |