What taxes apply after the installation of a swimming pool?
The development tax is calculated as follows: By multiplying the surface of the swimming pool by the lump sum value ( 200€ / m² in 2013 ) and by a rate which is defined by the town hall. This rate results from the addition of a communal rate and a departmental rate.
Good to know: You have 90 days after completion of the work to declare your pool to the tax authorities by completing a change of consistency or use form. Your swimming pool can then benefit from a 2-year exemption from property tax as a new construction.