°µÍø½ûÇø

What is the basis for cotisation foncière des entreprises (CFE) tax?

SDJP15
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I have looked through your responses to other cotisation foncière des entreprises (CFE) tax related questions. It is clear that auto-entrepreneurs °µÍø½ûÇøes in France now have to pay the CFE and that the amount is based on the commune and income bracket.

However, for what I recall, the tax office is also looking at the amount of space dedicated to your °µÍø½ûÇø. What if you are someone who works mostly in other people’s houses (providing tutoring services) or works from a coworking space?

Answered
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