Does your community have to file tax returns? Form 184 and others

Most small communities file nothing at all with the tax office. But there are three situations that change that — and it is worth knowing them before they arrive.

1. The community has income (form 184)

If you lease a common element — the roof to a telecoms operator, a commercial unit, parking spaces to outsiders — the community must file form 184 (an annual information return): the income is attributed to each owner according to their share, and each of them declares it in their own income tax return.

2. The community pays professionals subject to withholding

If you engage a self-employed professional (a manager, a lawyer) whose invoice includes withholding tax, that withholding has to be paid over (quarterly form 111 and annual form 190).

3. Employees

A caretaker or cleaner employed by the community means registering as an employer, payroll, social security and withholdings.

What to do in practice

For case 1, an accountant handles it for very little money once a year. For cases 2 and 3, weigh up whether it really pays off compared with hiring service companies (which invoice without withholding and without employment obligations). And every source of income or contract: agreed at a meeting and minuted.