What is Contribution Fonciere des Entreprises (CFE)?

By Valérie Aston on 6 December 2013 · Viewed 46630 times ·

Contribution Fonciere des Entreprises (CFE) is a small tax paid by °µÍø½ûÇøes to local authorities (Chambre de Metiers / Chambre de Commerce / Town hall). It used to be called Taxe Professionnelle and can cost between 180 euros to 900 euros per year for a small °µÍø½ûÇø. The bill is sent by Impot in October / November time.

The amount of your CFE varies according to the size of your °µÍø½ûÇø (number employees, building, heavy machinery / plant etc.) and the town or village your °µÍø½ûÇø is registered in. A small °µÍø½ûÇø with no employees in a village may pay 300 euros, while the same activity in a big town like Lille or Paris might pay 700 euros.

All new °µÍø½ûÇøes benefit from a CFE exoneration for their first year in °µÍø½ûÇø. So far all auto-entrepreneurs registered since 2009 have benefit from an exoneration (up to 4 year exoneration). This will change in 2014 as the Projet de Loi de Finance will define a new and hopefully fairer way to pay CFE.

As a new auto-entrepreneur / °µÍø½ûÇø, you will benefit from an exoneration in your 1st year. However you still have to complete the form sent by Impots requesting for extra information about your °µÍø½ûÇø premises.


Valerie Lemiere: Start Business in France

About the author: Valérie Aston

I've been helping people who want to start or already have a small °µÍø½ûÇø set up in France since 2009. After graduating from a Master of Business Administration (MBA) degree, I worked as a senior marketing consultant in the UK and France for various International companies. I worked as a conseillère en création d'entreprises (senior °µÍø½ûÇø advisor) for here in France and run this independent °µÍø½ûÇø on a daily basis.