Business Land Contribution (CFE) Exemption — Craft Workers Cooperative Societies
Purpose: Exempts craft cooperatives and unions of such cooperatives from the business property tax. Beneficiaries indicated: craft cooperatives, unions of craft cooperatives, cooperatives of boat-owning bargemen and their unions, except those making public offerings or with at least 20% of their capital held by remunerated non-cooperative members. The financial information and availability must be checked against the current official source before use.
The “Exemption from the business property tax (CFE) – craft cooperatives” scheme concerns craft cooperatives, unions of craft cooperatives, cooperatives of boat-owning bargemen and their unions, except those making public offerings or with at least 20% of their capital held by remunerated non-cooperative members. Its application depends on the legal and tax situation, the nature of the activity and the rules in force. Before relying on it, check the conditions with the administration or competent body, particularly if the catalogue parameters are old or incomplete.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Beneficiaries indicated in the catalogue: craft cooperatives; unions of craft cooperatives; cooperatives of boat-owning bargemen (patrons bateliers); unions of cooperatives of boat-owning bargemen. Excluded: cooperatives and unions of cooperatives that make public offerings; cooperatives and unions of cooperatives at least 20% of whose capital is held by non-cooperative members and holders of cooperative investment certificates, where the articles of association provide that they can be remunerated. Eligibility depends on the legal form, activity, area and the legal conditions actually applicable.
Eligibility conditions
Conditions taken from the catalogue: The beneficiary organisations must be set up and operate in accordance with the laws and regulations governing them. They must be compared with the current text, any local decisions and the applicable forms before concluding on eligibility.
What the scheme covers
Operation or advantage described: Exemption from the business property tax. For tax and social exemptions, check the basis and the triggering event; for regional mechanisms, check the eligible costs or uses.
Amount and funding terms
Amount or advantage mentioned in the catalogue: a permanent exemption from the business property tax. Do not treat a tax or social exemption as a grant paid out; confirm the basis, caps and conditions for the year concerned.
How to apply
Recommended steps: 1) confirm the applicable text and official page; 2) check the area, legal form and criteria; 3) check the form, application date and documents; 4) keep the acknowledgement of submission and supporting documents. Check the legal form and articles of association; confirm with the tax office that the exemption applies to the cooperative concerned.
Timeline
No usable end date is recorded in the catalogue. Check the timetable and applicable conditions with the administration or operator.
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 kind of advantage is this?
The catalogue describes the scheme as follows: exempts craft cooperatives and unions of such cooperatives from the business property tax. It is a tax or social regime, an exemption or a relief mechanism; it should not be treated as a grant paid out if that is not its legal nature.
Is the exemption automatic for every cooperative?
No. The regime depends on the exact legal form and compliance with the legal conditions. The official CFE page cites craft cooperatives and SCOPs, but the articles of association and exclusions must be checked.
What amount or rate can be applied?
The catalogue indicates: a permanent exemption from the business property tax. This parameter must be confirmed according to the year, the basis and the beneficiary’s situation.
Which steps and dates should be checked?
No usable end date is recorded in the catalogue. Check the timetable and applicable conditions with the administration or operator. The current official page confirms an automatic permanent exemption for craft cooperatives and their unions, as well as cooperatives of boat-owning bargemen. The exact status and operation of each organisation must match the legal regime. The procedure and deadlines must be confirmed before acting.
Official source
No official URL is available in our data for this grant.
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