The balance of the Company Real Estate Contribution is due from 1 ^er December of the year up to December 15th. A 5% increa...Log in to see the rest ...

Companies and individuals who habitually carry out a self-employed professional activity with a turnover or income exceeding € 5,000 are liable to the CFE, regar...Log in to see the rest ...

Permanent exemption

The following organizations and individuals are permanently exempt from CFE, subject to a certain number of conditions :

• Local authorities, public establishments and State bodies
• Large seaports, autonomous ports, as well as ports managed by local authorities, public establishments or mixed economy companies (with the exception of marinas)
• Farmers, certain employer groups and certain EIGs
• Certain agricultural cooperatives and their unions
• Craftsmen working either on contract for individuals, or on their own account with materials belonging to them, whether or not they have a sign or a shop, when they only use the competition for apprentices aged 20 years at the start of the apprenticeship
• Taxi or ambulance drivers, owners or tenants of 1 or 2 cars, with a maximum of 7 seats (not counting the driver's seat), which they drive or manage themselves, provided that the 2 cars are not in service at the same time and that they respect the regulatory tariffs
• Cooperatives and unions of cooperative societies of craftsmen, as we...Log in to see the rest ...

Business Tax Service

Legal entity of private law

Natural persons normally engaged in a self employed occupation