Tax exemptionOngoing
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Business Land Contribution (CFE) Exemption — Live Performance Companies

Purpose: Supports live performance companies through a full exemption from the business property tax they owe. Beneficiaries listed: live performance companies — national and other permanent theatres, touring theatre companies, concerts and orchestras, choirs, puppet theatres, cabarets, café-concerts, music halls, circuses, musical and variety shows, and venues with an average capacity below 1,500 seats run by a company. Establishments where consumption during performances is customary are excluded. Point to watch: the detailed criteria must be checked with the competent body.

Exemption from the business property tax (CFE) – live performance companies is a tax or social mechanism, not a grant paid directly. Supports live performance companies through a full exemption from the business property tax they owe. 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: live performance companies: national theatres; other permanent theatres; touring theatre companies and portable theatres devoted exclusively to drama, opera or dance; symphony and other concerts; various orchestras; choirs; puppet theatres; artistic cabarets; café-concerts; music halls; circuses; musical and variety shows; live performance venues with an average audience capacity below 1,500 seats run by a company. Not eligible: establishments where consumption during performances is customary; companies giving the performances referred to in Article 279 bis 2° of the French General Tax Code. 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: the detailed conditions are not recorded in the catalogue. 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: an exemption from the CFE of up to 100%. This aid only applies if the local authority or its grouping with its own tax powers has voted in favour through a decision of general scope. 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
Funding rate
100%
Automatically extracted — check the official source
Geographic scope
All of France

Frequently asked questions

What is the “Exemption from the business property tax (CFE) – live performance companies” scheme for?

The catalogue describes the following objective: supports live performance companies through a full exemption from the business property tax they owe. The exact scope must be checked in the official documentation in force.

Who can benefit?

The beneficiaries listed are: live performance companies — national and other permanent theatres, touring theatre companies, concerts and orchestras, choirs, puppet theatres, cabarets, café-concerts, music halls, circuses, musical and variety shows, and venues with an average capacity below 1,500 seats run by a company. Establishments where consumption during performances is customary are excluded. The organisation must check each criterion and exclusion with the competent body.

What amount or advantage is provided?

The catalogue indicates: an exemption from the CFE of up to 100%. This aid only applies if the local authority or its grouping with its own tax powers has voted in favour through a decision of general scope. For tax or social schemes, the benefit depends on the applicable conditions and basis.

What should be checked before applying?

Check first: the eligibility conditions with the competent body. 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.

Other grants of type “tax exemption”

Other grants from Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique

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