Business Land Contribution (CFE) Exemption — Worker Cooperative Societies (SCOP)
Purpose: Exempts worker cooperatives (sociétés coopératives de production, SCOP) from the business property tax. Beneficiaries indicated: worker cooperatives (SCOP). Excluded: SCOPs that make public offerings; SCOPs more than 50% of whose capital is held by non-cooperative members or holders of cooperative investment certificates (except those whose majority shareholder is another SCOP). The financial information and availability must be checked against the current official source before use.
The “Exemption from the business property tax (CFE) – worker cooperatives (SCOP)” scheme concerns worker cooperatives (SCOP). Excluded: SCOPs that make public offerings; SCOPs more than 50% of whose capital is held by non-cooperative members or holders of cooperative investment certificates (except those whose majority shareholder is another SCOP). 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: worker cooperatives (SCOP). Excluded: SCOPs that make public offerings; SCOPs more than 50% of whose capital is held by non-cooperative members or holders of cooperative investment certificates (except those whose majority shareholder is another SCOP). Eligibility depends on the legal form, activity, area and the legal conditions actually applicable.
Eligibility conditions
Conditions taken from the catalogue: The SCOP’s articles of association and operation must have been recognised as compliant with the law. The exemption also applies to worker cooperatives resulting from the conversion of other companies under Articles 48 to 52 of the same law, where the non-cooperative members undertake, at the time of conversion and under conditions set by decree, to sell enough shares to allow the cooperative members to hold at least 50% of the capital by the end of the seventh financial year after conversion. Note: if this undertaking is not met, the company must pay the CFE amounts it did not pay, increased by the late-payment interest provided for in Article 1727 of the French General Tax Code, calculated from the date the tax should have been paid. 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 articles of association, the SCOP’s recognition and the exclusions specific to its legal form; confirm any declaration required.
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 worker cooperatives (sociétés coopératives de production, SCOP) 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 official CFE page lists SCOPs among the automatic exemptions and refers to a dedicated page. 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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