Since each immovable property is the subject of a distinct right of ownership and a separate lot in the cadastre, each immovable property becomes a separate unit for the purpose of property assessment: thus, the superficiary and subsoil owner each receive their respective tax account.
For the rest, everyone is required to assume alone the expenses relative to his own immovable property independently of the immovable property of the other, whether it is the repayment of a hypothecary loan (also called a mortgage loan), the maintenance costs or the payment of insurance premiums.
However, we can provide by contract a mechanism of cost sharing in case the superficiary and subsoil owner would share certain services or equipment in common.
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