In the case of establishment of an establishment other than those producing electric power, business property tax (CFE) is not not due for the year of creation.

However, an initial (or interim) declaration must be filed. to rec...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, regardless of thei...Log in to see the rest ...

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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 well as cooperative soc...Log in to see the rest ...

Direction générale des finances publiques (DGFiP)

Business Tax Service

Natural persons normally engaged in a self employed occupation

Legal entity of private law