This page has been automatically translated. Please refer to the page in French if needed.
Company property tax
CFE: it's time to request an exemption or report a change
Publié le 14 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Do you want to benefit from a property tax exemption (CFE) or indicate a change to the company administration? You have until May 5, 2025 to apply.
Reminder
The CFE is payable by businesses and individual entrepreneurs (including micro-entrepreneurs).
Application for exemption from CFE
To qualify for a CFE exemption, you must make an amending declaration for each exempt establishment.
This statement no. 1447-M-SD must be sent to the tax office of the place where the establishment is situated before May 5, 2025.
Please note
The list of companies eligible for an exemption from CFE can be found in the company Property Tax (CFE) slip.
Notifying the tax authority of a change
The 1447-M-SD return also applies to changes you wish to report to the tax authority.
The following situations are concerned:
- change in the number of employees;
- increase or decrease in the area of the premises;
- change in the use of premises;
- variation of a taxing element (power or number of installations);
- cessation or closure of an installation or establishment;
- exceeding the threshold of € 100 000 of turnover (for naked rental real estate activities).