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All companies: subject to the CVAE - companies located in the scope of the assessment of land companies and whose turnover excluding taxes is greater than 152 500 €, operating on January 1 of the taxation year, are subject to reporting requirements and must, irrespective of the closing date of the...

Online payment of the CVAE is mandatory for all companies liable (i.e. those with a turnover of more than €500,000). Two instalments of 50%of the contribution due must be paid, using the account statement n°1329-AC :no later than June 15th; no later than September 15th. There are no ins...

Where the amount due from the territorial economic contribution (TEC), composed of the company property contribution (CFE) and the company value added levy (CVAE), is greater than 3% of the value added produced, the reporting company may apply for relief in the form of a cap on the tax. ...

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 receive a half reduction in the tax base in the first taxation year. Fo...

The balance of the Company Real Estate Contribution is due from 1 er December of the year up to December 15th. A 5% increase applies if the balance is not paid by December 15th. CFE tax notices are available exclusively in electronically through the online tax account of taxpayers.Payment shall be m...