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How it works

Organisational chart

Budgets

Deliberations

Government Orders

Taxation / Taxes

Presentation

Services organization chart

Directorate General of Services

  • Director General of Services: Arnaud MATHY
  • Deputy General Manager: Aline LETT
  • Legal assistant: Jeanne CATANIA
  • Economic development and general administration officer: Emma WEIDMANN

Communication and Protocol Department

  • Director: Frédérique HOUVER

Human Resources Department

  • Director: Aline LETT

City policy, integration project, economic aid

  • Head of department: Nathalie BLUM
Community of Agglomeration Sarreguemines Confluences

Higher education, training, sports equipment

  • Head of Service :
  • Deputy Head of Department in charge of sports equipment: Nicolas ADELINE
  • Director of aquatic equipment: Raphaël APEL
  • Director of the Sarreguemines Confluences golf course: Philippe HOULLE

Finance, taxation, public procurement

  • Director: Beatrice KEMPENICH
  • Head of finance, budget and inventory: Yannick SCHAEFFER
  • Head of Purchasing, Public Procurement and Insurance: Rébecca NAFZIGER

Territorial Cohesion Directorate

  • Director: Vanina CHAUVET
  • Head of the instructor service: Christelle NEITER
  • Head of the sustainable development and energy transition department: Claire KIEFFER
  • Housing Project Manager: Emilie ZINGRAFF

Technical Services Branch

  • General Manager of Technical Services: Christian HECTOR
  • Project manager for cross-functional project development operations: Jean-Marie BORNER
  • Water Director: Carine HECTOR
  • Head of the engineering department: David CAMPANELLA
  • Head of the community technical center: Régis LAROSE
  • Head of the service (shared with Sarreguemines) SCSI (Sarreguemines Confluences Computer Support): Roberto SOLLAMI
  • Responsible for energy contracts, subsidies, land affairs, animal pound: Audrey DAVIGNON
  • Head of the building department: Christopher BLANC
  • Responsible for urban transport and reception: Francis PHILIPPE
  • CABUS operations and garage manager: Sébastien KIRCH
  • Head of the DST and Broadband administrative division: Annick SCHWARTZ

Mediatheque

  • Acting Director: Frédéric KEMPF

Sarreguemines Arrondissement Mixed Syndicate (SMAS)

  • Facilitator of the leader program: Estelle SIDOT
finances

Budget

Community Councils

Deliberations

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Registre

Orders

Tax

For businesses and individuals

Tax products represent the main resource of the Agglo: they come from individuals and businesses. We explain how it works: who is liable, how the product is calculated and on what basis!

Individual taxation

Property taxes

The property tax is due for the entire year by the owner on the 1er January of the year. If you sell or buy a property during the year, the seller (owner on 1er January) remains solely liable for the full property tax for the entire year. Thus, the property tax will be established in his name. However, an owner has the possibility of re-invoicing each of his tenants as part of the rental charges his share of the property taxes.

The product of property taxes is established by applying the rate voted by the various beneficiary communities to the cadastral value calculated by the State services.

The cadastral income constitutes the tax base for the property tax: it is equal to the cadastral rental value less a 50% reduction. The cadastral rental value corresponds to a theoretical annual rent that the owner could draw from the property if it were rented. This rent is then updated and revalued each year according to inflation.

For further : https://www.economie.gouv.fr/particuliers/taxe-fonciere-bati-calcul-reductions

Budget

Housing tax

The residence tax is due for the entire year by the occupant on 1er January of the year. If you move during the year, you remain solely liable for the entire residence tax for the entire year. Thus, the housing tax will be established in your name.

The income from the residence tax is established by applying the rate voted by the various beneficiary communities to the net rental value calculated by the State departments.

The housing tax is calculated on the net rental value. The net rental value is equal to the cadastral rental value of the premises, less, if it is your main residence, mandatory allowances (for family expenses) or optional allowances (depending on income, disability or of a disability…).

For 80% of tax households, the housing tax was abolished in 2020, after being reduced by 30% in 2018 and then by 65% ​​in 2019. For the remaining 20% ​​of households, the reduction is 30% in 2021. It will be 65% in 2022. In 2023, no household will pay housing tax on their main residence.

The owner of a secondary residence must pay the residence tax, even if he pays the tax for his main residence.

For further : https://www.economie.gouv.fr/particuliers/taxe-habitation-tout

Household waste collection tax

The tax for the removal of household waste is due for the entire year by the owner on the 1er January of the year. If you sell or buy a property during the year, the seller (owner on 1er January) remains solely liable for the full household waste collection tax for the entire year. Thus, the household waste collection tax will be established in his name. However, an owner has the option of re-invoicing each of his tenants as part of the rental charges for his share of the taxes for the removal of household waste.

This tax is payable by all owners of a building located in a serviced area. This is a tax of any kind and not a fee for services rendered. Also, they are subject to it regardless of their level of use of the service.

The product of the household waste collection tax is established by applying the rate voted by the various beneficiary communities on the same basis as the property tax.

For further : https://www.economie.gouv.fr/particuliers/taxes-ordures-menageres

GEMAPI

The Gemapi tax (Management of aquatic environments and flood prevention) is an additional tax to local taxes (housing tax, property tax, CFE).

The Gemapi tax follows a specific calculation method, which is carried out in several stages. This calculation is performed by the tax authorities. Each year, the Agglo votes a global amount of Gemapi tax for the following year. This amount is distributed over the 4 local taxes (property tax on built and unbuilt property, housing tax, business property tax) according to the revenue that these taxes provided the previous year.

For further : https://economie.eaufrance.fr/methode-de-calcul-de-la-taxe-gemapi

Tourist tax

The tourist tax makes it possible to contribute to the expenses relating to the tourist development of the territory. Framed by a national scale, the tourist tax is calculated, per person and per night, according to the category of accommodation (3-star hotel, 2-star tourist residence, campsite, for example).

The tourist tax was introduced on the community perimeter on January 1, 2017. It is paid by the tenant in addition to the price of the accommodation to the hotelier or owner who collects the tourist tax then transfers it to the Agglo. For accommodation that is not classified or in the process of being classified, the tourist tax amounts to 2% of the price excluding VAT of the night per occupant. The amount is capped at the highest rate adopted by the community, i.e. €2/night/person.

Since January 1, 2019, booking platforms have been required to collect the tourist tax and pay the proceeds directly to the community.

For further : https://www.service-public.fr/particuliers/vosdroits/F2048

Business Taxation

Property tax on companies

The business property contribution (CFE) is one of the components of the territorial economic contribution (CET) along with the business value added contribution (CVAE).

The business property contribution (CFE) is payable by companies and individuals who habitually carry out a self-employed professional activity on 1er January of the tax year, regardless of their legal status, activity or tax regime. Micro-entrepreneurs are therefore concerned by this contribution under the conditions of common law. Since 1er January 2019, companies whose turnover or revenue does not exceed €5 are exempt from the minimum contribution. Newly created companies are not subject to the CFE the year of their creation, regardless of the opening date of the creation exercise.

The tax base of the CFE is made up of the rental value of property liable to property tax which the taxpayer has disposed of for the purposes of his professional activity during year N-2.

For further : https://www.economie.gouv.fr/entreprises/cotisation-fonciere-entreprises-cfe

Continental

Contribution on the added value of companies

The business value added contribution (CVAE) is one of the components of the territorial economic contribution (CET) along with the business property contribution (CFE).

Any company or person carrying out a self-employed professional activity and which generates a turnover excluding tax of more than €500 is liable for the CVAE. And this, regardless of the legal status, activity or tax system. However, all companies or persons carrying out a self-employed professional activity and whose turnover is greater than €000 are required to make a declaration of added value and salaried staff, even if they are not, at the final, liable for the CVAE.

It is based on the added value produced during the reference period. The added value is determined, among other things, from the turnover.

The rate of the contribution was theoretically equal to 1,5% of the added value produced until 2020. As of the taxes due for 2021, this rate increases to 0,75% (regardless of the turnover of the company) in order to allow companies to benefit from a permanent tax reduction.

For further : https://www.economie.gouv.fr/entreprises/cotisation-valeur-ajoutee-entreprise-cvae

Mobility payment

All public and private employers are potentially affected by the mobility payment, but not all have to pay it. The mobility payment is due by employers of at least 11 employees located within the scope of a mobility organizing authority.

The contribution is calculated by multiplying all of the remuneration of employees subject to Social Security contributions by the rate of payment which varies according to the geographical area and which is reassessed twice a year (on the 1er January and 1er July).

In order to know precisely the rate applicable zone by zone, Urssaf offers a search module by postal code or by municipality.

For further : https://www.economie.gouv.fr/entreprises/versement-mobilite-transport

TASCOM

The Tax on Commercial Surfaces (TASCOM) is payable by permanent commercial establishments that meet the following conditions:

  • their initial opening date is after January 1, 1960
  • the sales activity concerns products sold at retail, regardless of the nature of the products sold (clothing, food products, motor vehicles, etc.)
  • the retail area is more than 400 m2
  • or regardless of the sales area of ​​the establishment concerned, if it is directly or indirectly controlled and operated under the same commercial name belonging to a "network head" company whose cumulative area of ​​establishments is greater than 4 m000
  • The annual turnover from retail sales is greater than or equal to €460 excluding tax.

TaSCom is seated on the existing retail space on the last day of the reference period (31 December of the year preceding the tax year) or on the existing retail space on the day of the final cessation of exploitation. The rates vary according to the annual turnover per m2, area and activity of the establishment. The product is calculated by the State on the basis of the declaration submitted each year in mid-June to the business tax service.

For further : https://www.economie.gouv.fr/entreprises/taxe-surfaces-commerciales-tascom

IFER

The IFER is a flat-rate tax on network companies. The IFER concerns companies operating in the energy, rail transport and telecommunications sectors. The IFER is divided into 10 components.

Each category of installation is subject to specific tax base and calculation rules. The IFER is due each year by the operator of the facility concerned on 1er January of the tax year.

For further : https://www.economie.gouv.fr/entreprises/imposition-forfaitaire-entreprises-reseaux-ifer

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