Regulation of commercial leases provides that property tax, as well as fees and charges associated with the use of the premises (or the building in which such premises are located) or with the service used by the merchant, can be levied from him. That is the case, for example, of the tax on garbage collection. However, it is still necessary that the lease agreement expressly provides for it!

Thus, if, according to the commercial lease agreement, the burden of “deductions, taxes and expenses of all kinds related to the building” is on the merchant, however, this agreement does not specifically mention the tax on garbage collection, the merchant does not have to pay it.

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