The business property declaration, known in France as “Contribution Foncière des Entreprises” or CFE, is due by most companies.
In that regard, it’s convenient for every process of company creation to send an initial declaration to the tax administration. So how can you fill in this CFE declaration for a domiciliation address?
Once your company has been created, the business tax service, known in France as SIE, in charge of your department will send you a Cerfa 1447 form for the initial declaration of office creation with the aim of calculating your business property tax. It’s imperative to dully and properly complete this declaration because it will determine the total amount that your company will have to regulate every year on December 15th.
What information should be provided for an enterprise using a domiciliation service?
The A1 section is made to verify that the information is in accordance with your K-bis number and the codes provided by the statistical business registry (SIRET number and NACE code). The right part of the table is to state any eventual corrections.
The A2 section is very important in case of using a domiciliation service. It’s convenient to cross the square in the A2 section to enjoy the minimal contribution base. You don’t have, in fact, any fixed premises or office linked to your domiciled address.
Nevertheless, if you wish to allocate the charges related to the usage of a part of your residence for your professional activity, it’s recommended to declare the relevant surface. It’s also possible not to declare any surface as long as your activity justifies it, more specifically, in case you carry out your activity within your clients’ premises. It’s the case, for example, of a consultant that intervenes in the enterprise, an instructor that rents punctually a meeting room, or an entrepreneur managing the buildings of particulars.
Note that, by crossing the square in the A2 section, you don’t have to fill-in in detail the information in the section C, as it’s related to the property tax, which obviously you don’t have to regulate for your domiciliation address.
However, you have to precise that you’re using a domiciliation service in the section 19, indicating, in this case, NIKOLSEN as the service provider. It’s indeed necessary to attach a copy of your domiciliation contract to your declaration.
How to enjoy the exonerations related to business creation?
First of all, it’s necessary to cross the two squares in the A3 section:
- Office creation
- Beginning of the professional activity
Mentioning the beginning of your activity is important in order to benefit from the exonerations related to business creation.
In that regard, it’s convenient to precise two further details:
- The date of creation of your company (B1 section).
- Mention of the creation of a new enterprise (Section D, lines 5a and 6a) in compliance with the article 44 of the French General Tax Code.
If applicable, the eligibility of your company for a business property tax exoneration must be noted. It’s the case, for example, of young lawyers, independent book or music sellers, live shows or cinema companies, or even debuting innovative enterprises.
Once the information is stated, it’s enough to just sign and date the declaration, and send it to the SIE mentioned in the top right corner of the first page of the form.