Non resident corporate persons that own real properties in France and rent them or put them at the disposal of anybody, are subject to corporate taxes in France and to additional assimilated taxes with regard to the income resulting from this activity.

If you do not have any permanent establishment in France but you are a company that directly or indirectly owns real properties in France, you are also subject to a 3% tax to be paid to the tax service of foreign companies :

Service des impôts des entreprises étrangères (SIE)
10 rue du Centre
TSA 20011
93465 NOISY LE GRAND CEDEX
Phone : + 33 (0)1 57 33 85 00
Email : sie.entreprises-etrangeres@dgfip.finances.gouv.fr
Opening hours :
Monday thru Friday from 9am to 12pm and from 1.30pm to 4.30pm or by appointment.