Optional Business Land Contribution (CFE) Exemption — Business Creations or Extensions
Purpose: Supports the creation or extension of establishments. The exemption is optional: it depends on the local authority or inter-municipal body with its own tax powers (EPCI) that receives the tax adopting a decision before 1 October of a year, to apply from the following year. Beneficiaries indicated: companies of all sizes and in all sectors. The financial information and availability must be checked against the current official source before use.
The “Optional exemption from the business property tax (CFE) – creation or extension of establishments” scheme concerns companies of all sizes and in all sectors. 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
Run a personalised scan to identify the public grants and funding your company may be able to access.
Who can apply
Beneficiaries indicated in the catalogue: companies of all sizes and in all sectors. Eligibility depends on the legal form, activity, area and the legal conditions actually applicable.
Eligibility conditions
Conditions taken from the catalogue: not recorded. 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: Creation or extension of establishments from 1 January 2021. 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: an exemption whose amount is set by the EPCI. It applies for three years from the year after the establishment is created (the year of creation being automatically exempt), after the half reduction applied for the first tax year; or from the second year after the establishment is extended (given the reference period used to set the CFE bases). This exemption can be combined with the exemptions available in defence restructuring zones (ZRD). 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 municipality’s or EPCI’s decision, the definition of creation or extension, the date of the operation and the filing of form 1447-M-SD on time.
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
- Geographic scope
- All of France
Frequently asked questions
What kind of advantage is this?
The catalogue describes the scheme as follows: supports the creation or extension of establishments. The exemption is optional: it depends on the local authority or inter-municipal body with its own tax powers (EPCI) that receives the tax adopting a decision before 1 October of a year, to apply from the following year. 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.
Must the local authority have voted for the exemption?
Yes, for an optional exemption. Check the local decision, zoning, type of activity and the filing of the tax declaration on time. The title of this page is not enough to establish entitlement to the exemption.
What amount or rate can be applied?
The catalogue indicates: an exemption whose amount is set by the EPCI. It applies for three years from the year after the establishment is created (the year of creation being automatically exempt), after the half reduction applied for the first tax year; or from the second year after the establishment is extended (given the reference period used to set the CFE bases). This exemption can be combined with the exemptions available in defence restructuring zones (ZRD). 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 page confirms that municipalities can, by decision, exempt from the CFE the creation or extension of establishments for three years under the applicable rules. The measure is optional and requires a local decision and an amending declaration filed on time. The procedure and deadlines must be confirmed before acting.
Official source
No official URL is available in our data for this grant.
Other grants of type “tax exemption”
ACRE: who can benefit from the exemption?
Ministère du Travail et des Solidarités, URSSAF
Innovation tax credit (ITC): rates, expenses and declaration
Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €400,000
Craft trades tax credit (crédit d’impôt métiers d’art): check eligibility before filing
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €30,000
Other grants from Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Aid for works on private property to connect to a fibre-optic network
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €1,200
CODEFI and CIRI: support for companies in difficulty
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Related needs and funding
Competitive calls for projects
Ecological transition and CSR
Capital and investment funds
Support and acceleration
Diagnostics and audits
Takeover and transfer
Discover the funding that fits your company
Check your eligibility for public grants
This scheme is only one of the grants your company may be able to access. Run a personalised scan to identify the funding opportunities that match your activity, location and project.
See the opportunities identified by the scan, then access your personalised report.