I-Repairs and maintenance
A) defined by law for the usufruct
Article 605 and following of the Civil Code:
"The usufructuary is bound only by maintenance repairs. Major repairs remain the responsibility of the owner. (...) Major repairs are those of the thick walls and arches, the restoration of beams and blankets whole. the dams and retaining walls and fencing as a whole. All other repairs of maintenance. "
Note that in case of conventional usufruct, a distributed differently can be considered contractual.
B) defined by the contract for the right to use
The burden of reparations is freely determined by the parties and specified in the act establishing the right of use.
Hence the need to clearly specify the duties of each departure, to avoid possible litigation. The only exception is condominiums, which the law puts the responsibility of the user running costs and maintenance. The fact remains that, in all cases, the user to enjoy the housing in "good man", must provide a minimum of maintenance.
II-tax charges
As the beneficial owner, the user's home is liable for tax.
The property tax is in principle for the owner, Nevertheless, he can apply for a refund to the holder the right to use on the basis of article 635 of the Civil Code and stipulate the obligation of the contract.
Living at your disposal for any clarification.