Business Land Contribution (CFE) Exemption — Specialist Press Retailers
Purpose: Municipalities and inter-municipal bodies with their own tax powers can, by decision, exempt from the business property tax (CFE) establishments that sell periodicals to the public as agents registered with the Conseil supérieur des messageries de presse and that qualify as specialist press retailers. Beneficiaries listed: SMEs within the current EU definition that sell periodicals to the public as agents registered with the Conseil supérieur des messageries de presse and qualify as specialist press retailers. To be eligible, these establishments must also have at least 50% of their capital held continuously by individuals, or by a company meeting certain conditions whose capital is at least 50% held by individuals. Also eligible: press grouping cooperatives; approved press distribution companies. Point to watch: each year, taxpayers must declare the items within the scope of the exemption under Article 1477 of the French General Tax Code and provide evidence of their status as specialist press retailer.
Exemption from the business property tax (CFE) – specialist press retailers is a tax or social mechanism, not a grant paid directly. Municipalities and inter-municipal bodies with their own tax powers can, by decision, exempt from the business property tax (CFE) establishments that sell periodicals to the public as agents registered with the Conseil supérieur des messageries de presse and that qualify as specialist press retailers. The conditions depend on the applicable text, the situation of the employer or establishment and, in some cases, local decisions.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
The catalogue mentions: SMEs within the current EU definition that sell periodicals to the public as agents registered with the Conseil supérieur des messageries de presse and qualify as specialist press retailers. To be eligible, these establishments must also have at least 50% of their capital held continuously by individuals, or by a company meeting certain conditions whose capital is at least 50% held by individuals. Also eligible: press grouping cooperatives; approved press distribution companies. The organisation’s structure, activity, location and size must be checked against the funder’s current criteria or the applicable text.
Eligibility conditions
Conditions listed: To benefit from the exemption, taxpayers declare each year, under Article 1477 of the French General Tax Code, the items within the scope of the exemption. They must also provide the information needed to assess their status as specialist press retailer within the meaning of Article 2 of decree no. 2011-1086 of 8 September 2011. The request is sent, for each exempt establishment, to the tax office responsible for it. The information above comes from the catalogue. It does not replace the rules in force, the applicable texts or written confirmation from the competent body.
What the scheme covers
Operations or costs mentioned: the eligible costs or operations remain to be specified. Check the exclusions, the cost eligibility date, combination rules and any requirement to apply before the project starts.
Amount and funding terms
Amount indicated in the catalogue: exemption from the business property tax (CFE), applied automatically once the local decision has been taken. This amount is not presented as guaranteed: it must be confirmed in the current version of the rules or official page. For tax and social exemptions, the benefit depends on the basis, the legal criteria and the beneficiary’s actual situation.
How to apply
1. Identify the body reviewing the application and obtain the current version of the rules. 2. Check the eligibility of the organisation, project, costs and timetable. 3. Prepare the required supporting documents (identity of the organisation, financial data, quotes or invoices depending on the scheme, project description). 4. Apply following the official procedure and keep the acknowledgement of receipt. 5. Do not commit costs before the application or approval where the rules require it. These steps are a general checklist; the exact procedure for this aid still needs to be confirmed.
Timeline
This is a tax or social mechanism with no application window recorded in the catalogue. No real-time availability is stated here: ask the competent body whether the scheme is currently being applied and check the applicable deadlines.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Geographic scope
- All of France
Frequently asked questions
What is the “Exemption from the business property tax (CFE) – specialist press retailers” scheme for?
The catalogue describes the following objective: municipalities and inter-municipal bodies with their own tax powers can, by decision, exempt from the business property tax (CFE) establishments that sell periodicals to the public as agents registered with the Conseil supérieur des messageries de presse and that qualify as specialist press retailers. The exact scope must be checked in the official documentation in force.
Who can benefit?
The beneficiaries listed are: SMEs within the current EU definition that sell periodicals to the public as agents registered with the Conseil supérieur des messageries de presse and qualify as specialist press retailers. To be eligible, these establishments must also have at least 50% of their capital held continuously by individuals, or by a company meeting certain conditions whose capital is at least 50% held by individuals. Also eligible: press grouping cooperatives; approved press distribution companies. The organisation must check each criterion and exclusion with the competent body.
What amount or advantage is provided?
The catalogue indicates: exemption from the business property tax (CFE), applied automatically once the local decision has been taken. For tax or social schemes, the benefit depends on the applicable conditions and basis.
What should be checked before applying?
Check first: to benefit from the exemption, taxpayers declare each year, under Article 1477 of the French General Tax Code, the items within the scope of the exemption. They must also provide the information needed to assess their status as specialist press retailer within the meaning of Article 2 of decree no. 2011-1086 of 8 September 2011. The request is sent, for each exempt establishment, to the tax office responsible for it. Also confirm that the scheme applies, the eligible costs, combination rules, dates and whether you must apply before any commitment.
Official source
No official URL is available in our data for this grant.
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