Business Land Contribution (CFE) Exemption — Cinematographic Establishments
Purpose: Supports cinemas through a full or partial exemption from the business property tax they owe. Beneficiaries listed: cinemas with fewer than 450,000 admissions in the year before the tax year, whether or not they are classified as art-house (Art et essai); other cinemas. Cinemas specialising in screening the films referred to in Article 279 bis 3° of the French General Tax Code are excluded. Point to watch: the detailed criteria must be checked with the competent body.
Exemption from the business property tax (CFE) – cinemas is a tax or social mechanism, not a grant paid directly. Supports cinemas through a full or partial 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 la Culture, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
The catalogue mentions: cinemas with fewer than 450,000 admissions in the year before the tax year, whether or not they are classified as art-house (Art et essai); other cinemas. Cinemas specialising in screening the films referred to in Article 279 bis 3° of the French General Tax Code are excluded. 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 of 100% of the share of the tax due to the departmental council (formerly the business tax, taxe professionnelle) for cinemas with fewer than 450,000 admissions in the year before the tax year (whether or not classified as art-house for the reference year); an exemption of 33% of that share for other cinemas. 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 la Culture, 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) – cinemas” scheme for?
The catalogue describes the following objective: supports cinemas through a full or partial 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: cinemas with fewer than 450,000 admissions in the year before the tax year, whether or not they are classified as art-house (Art et essai); other cinemas. Cinemas specialising in screening the films referred to in Article 279 bis 3° of the French General Tax Code 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 of 100% of the share of the tax due to the departmental council (formerly the business tax, taxe professionnelle) for cinemas with fewer than 450,000 admissions in the year before the tax year (whether or not classified as art-house for the reference year); an exemption of 33% of that share for other cinemas. 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.
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