Source date: 2026-04-28
Business property tax (CFE)
CFE: Time to request an exemption or report a change Published on April 29, 2026 - Entreprendre Service Public / Directorate of Legal and Administrative Information (Prime Minister's Office)
Do you wish to benefit from an exemption from the business property tax (CFE) or notify the administration of a change? You have until May 5, 2026, to submit your request.
The CFE is payable by companies and individual entrepreneurs (including micro-entrepreneurs).
Requesting a CFE exemption
To qualify for a CFE exemption, you must file an amended declaration for each exempt establishment.
This declaration form No. 1447-M-SD must be sent to the tax office where the establishment is located before May 5, 2026.
A list of businesses eligible for a CFE exemption can be found in the "Business Property Tax (CFE)" fact sheet.
Notifying the tax administration of changes
Form 1447-M-SD is also used to report changes to the tax administration.
The following situations are covered:
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change in the number of employees;
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increase or decrease in the floor space of premises;
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change in the use of premises;
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change in a taxable element (power output or number of installations);
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cessation or closure of an installation or establishment;
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exceeding the €100,000 turnover threshold (for unfurnished rental activities).
Online services and forms
See also
Source: Service-Public professionnels