Managing the accounts of a supercondominium

What super millesimals are and why they differ from ordinary ones

Super millesimals form a table distinct from the ownership millesimals of each building. While ownership millesimals allocate the internal costs of a single building among its owners, super millesimals measure how much weight each autonomous building carries relative to the others in the supercondominium, but only for the assets and services shared by all under article 1117 bis. A common mistake is reusing the millesimal table of the largest building for the whole supercondominium: this gives disproportionate weight to a building simply because it has more units, when the correct criterion is the proportional value of the entire building relative to the shared asset.

Calculating super millesimals therefore requires an independent assessment, typically based on the overall value of each building (surface area, rental or market value), not on the simple sum of internal millesimals. Once approved, this table becomes the stable reference for every subsequent statement, unless a material structural change to a building alters its proportional value.

Separate and aggregate accounting: two levels that must not be mixed

A correct supercondominium statement works on two distinct levels. The first is the accounting of each individual building, with its own income, expenses and ownership millesimals, exactly as if the supercondominium did not exist. The second is the accounting of the supercondominium itself: it collects only the expenses for the assets and services listed in article 1117 bis (shared passageways, shared systems, any porter service covering several buildings) and allocates them among the buildings according to the super millesimals.

The transfer from the supercondominium level to the single building level happens through a charge that flows into that building's ordinary statement, appearing as an expense line originating from the supercondominium. Keeping the two levels separate avoids two opposite mistakes: inflating a single building's statement with costs that belong to the whole complex, or scattering costs across the general accounting when they actually belong to one building only.

• Building level: internal expenses, ordinary ownership millesimals, building assembly
• Supercondominium level: expenses on shared assets under article 1117 bis, super millesimals, supercondominium assembly under article 67 of the implementing provisions
• Bridge between the two levels: a charge to the single building recorded as a line derived from the supercondominium statement

The supercondominium assembly and approval of the statement

Article 67 of the implementing provisions of the Civil Code requires, for supercondominiums with more than sixty participants, the appointment of a representative for each building whenever the agenda includes matters beyond ordinary administration or expenses above a certain threshold: it is the representative, not each individual owner, who attends the supercondominium assembly and votes according to the super millesimals attributed to their building. The supercondominium statement is therefore approved in this specific forum, distinct from each building's own assembly, and recorded in a separate minutes document.

An orderly process has the administrator prepare the supercondominium statement first, have it approved by the supercondominium assembly, and only then transfer each building's share into that building's own statement, so owners see an already settled line item rather than a provisional figure still open for discussion.

Practical tools to avoid allocation mistakes

Manually managing two millesimal tables, two sets of accounts and a charge flow between buildings creates avoidable errors. This is where management software that keeps super millesimals as data distinct from ownership millesimals, and automatically calculates the allocation across buildings before generating individual instalments, becomes valuable. AmministraPro, for instance, supports supercondominium management with a dedicated record for each linked building, a separate super millesimal table, and automatic allocation of shared expenses to the owners of each building, reducing the risk of manual error and keeping every accounting step traceable.

A useful check when preparing the statement is verifying that the sum of super millesimals across all buildings adds up to one thousand (or the chosen conventional total) and that every expense charged to the supercondominium carries a clear description justifying its shared nature, distinguishing it from costs that remain the exclusive concern of a single building.

Frequently asked questions