Taxe d’aménagement is a property development tax.
According to the government of France website:
“This development tax applies to applications for authorizations filed as of 1 March 2012 (1 January 2014 in Mayotte). The development tax also applies to prior declarations as well as to requests for amending authorizations generating a tax supplement filed as of the same date.”
Which real estate transactions are concerned?
“The tax is applicable to all development, construction, reconstruction and expansion of buildings or installations, requiring planning permission (building or development permit, prior declaration), and which change The destination of premises in the case of farms.”
As always it is best to seek advise directly from the local city hall and if you wish seek legal or tax advice for your personal peace of mind.
Rules and regulations can change frequently in France.