Co-ownership works fund: can the tenant pay?
Can you pass the building's works fund contribution on to your tenant in France? No: what the fund is, its minimum amount, what happens on a sale, and the tax question.
Kivlo · Updated November 9, 2026 · Sources checked November 9, 2026 · 3 min read
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No, you cannot pass your contribution to the fonds de travaux (works fund) on to your tenant. It is not on the list of charges récupérables (recoverable service charges) in decree no. 87-713 of 26 August 1987, and that list is exhaustive. The owner pays it, even when it arrives in the same call for funds as the everyday service charges.
Rules in force on 9 November 2026, for a dwelling let as the tenant's main home.
What the works fund is
The works fund is compulsory saving by the building's co-owners, set by article 14-2-1 of the Act of 10 July 1965, in the version in force since 1 January 2023:
- Who: the owners' association (syndicat des copropriétaires) of a building used wholly or partly for housing, ten years after the construction works were handed over.
- What for: drawing up the draft multi-year works plan and, where needed, the global technical assessment; the works the plan provides for; urgent works decided by the syndic (building manager); works needed to preserve the building, for the occupants' health and safety, or to save energy, that the plan does not provide for.
- How: a compulsory annual contribution, paid the same way as the provisions for the provisional budget, so usually with each quarterly call for funds.
The minimum amount
| The building's situation | Minimum annual contribution |
|---|---|
| Multi-year works plan adopted | 2.5% of the cost of the works the plan provides for, and at least 5% of the provisional budget |
| No plan adopted | 5% of the provisional budget |
The assemblée générale (general meeting of co-owners) can vote a higher amount. It votes on suspending contributions when the fund exceeds the provisional budget or, with a plan, half the cost of the planned works.
Why the tenant does not pay it
The tenant owes only recoverable service charges: services linked to the use of the dwelling, routine upkeep and minor repairs of the common parts, and certain taxes (article 23 of the Act of 6 July 1989), as listed by decree. The works fund pays instead for works that preserve and improve the building, which are the owner's job: the owner must carry out every repair, other than the tenant's own, needed to keep the dwelling in good order (article 6 of the Act of 6 July 1989).
When you prepare the régularisation des charges (the yearly reconciliation of service charges), remove the "works fund" line from the syndic's statement before working out the tenant's share. A clause in the lease or the syndic's wording changes nothing.
Example
A twenty-year-old building, with no multi-year plan adopted, votes a provisional budget of €60,000. The minimum works fund contribution is 5% × €60,000 = €3,000 a year. Your unit carries 320 tantièmes (ownership shares) out of 10,000: your contribution is €3,000 × 320 ÷ 10,000 = €96 a year, or €24 per quarterly call.
That €96 stays with you. If your quarterly call is €474, of which €450 is budget provisions and €24 works fund, only the recoverable part of the €450 goes into the reconciliation with the tenant.
And when you sell
The sums paid are attached to the units and become the property of the owners' association for good, as soon as they are paid. They are not refunded to you on a sale. The buyer may agree to pay you an equivalent amount, on top of the price (article 14-2-1, III). Your share of the fund is a negotiating point: it pays for works the buyer will benefit from.
And on the tax side
Under the régime réel (actual-expenses regime), co-ownership provisions paid to the syndic are deducted on line 229 of form 2044, then adjusted the following year on line 230. But the notes to form 2044 and the BOFiP limit line 229 to provisions for the expenses in articles 14-1 and 14-2 of the 1965 Act, without naming the works fund of article 14-2-1.
As of 9 November 2026, we have found no up-to-date official text that says whether the works fund contribution is deductible in the year it is paid, or only when the sums pay for deductible works. We will not decide this for you: have its treatment confirmed by a tax adviser. Lines 229 and 230 are explained in Deductible co-ownership charges: the 2044 lines.
Common mistakes
- Including the works fund in the tenant's reconciliation because it appears in the call for funds.
- Believing you get it back on a sale: it stays with the owners' association, unless the buyer agrees otherwise.
- Confusing it with voted works: calls for voted works are also yours to pay, see Works voted at a general meeting: who pays?.
Have your own case checked
To report your works fund contributions, and before selling a unit with a large share of the fund, get advice from a tax adviser or your notary.
For the overall picture, see Landlord in a co-ownership building: charges, reconciliation, tax.
Sources
- Article 14-2-1 of Act no. 65-557 of 10 July 1965 (works fund), Légifrance
- Annex to decree no. 87-713 of 26 August 1987 (list of recoverable service charges), Légifrance
- Article 23 of Act no. 89-462 of 6 July 1989, Légifrance
- Notes to form 2044 (2025 income), impots.gouv.fr (in French)
- BOI-RFPI-BASE-20-70: provisions for co-ownership charges, BOFiP
Last checked on 9 November 2026
Your service-charge reconciliation, worked out for you
Kivlo compares the provisions your tenant paid with the actual charges, item by item, including recoverable co-ownership charges and the household waste tax, applies the occupancy-period prorata and gives you the balance to refund or to claim.
Frequently asked questions
Does the tenant have to pay the works fund?
No. The works fund contribution is not on the list of recoverable service charges in decree no. 87-713, which is exhaustive. The owner pays it.
What is the minimum contribution?
5% of the building's provisional budget. If a multi-year works plan has been adopted, at least 2.5% of the cost of the works the plan provides for, and always at least 5% of the budget.
Do I get the works fund back when I sell?
No. The sums paid are attached to the units and become the property of the owners' association for good. The buyer may agree to pay you an equivalent amount, on top of the price.
When must a co-ownership building have a works fund?
A building used wholly or partly for housing sets one up ten years after the construction works were handed over.
Is the contribution deductible from rental income?
The notes to form 2044 and the BOFiP do not list it among the provisions deductible on line 229. As we found no official text on this point, have its treatment confirmed by a tax adviser.
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Updated November 9, 2026 · Sources checked November 9, 2026 · 3 min read