CEF tax what is it

We have been sent an e mail requesting that we pay CEF tax
I have no idea why we got this or what it is.
Does any one know

Maybe CFE - Cotisation Foncière des Entreprises ?

La cotisation foncière des entreprises (CFE) est l’une des 2 composantes de la contribution économique territoriale (CET) avec la cotisation sur la valeur ajoutée des entreprises (CVAE). Contrairement à la taxe professionnelle, dont elle reprend l’essentiel des règles, la CFE est basée uniquement sur les biens soumis à la taxe foncière. Cette taxe est due dans chaque commune où l’entreprise dispose de locaux et de terrains.

but who pays this tax

Why after 13 years have i been asked to pay it

I’ve no idea… but, personally, I would be wandering up to my Mairie and asking their advice…

(In our small commune, the Mairie is the fount of all knowledge … but it has become very clear that not all Mairies are like this… )

Does the email attach a “proper” bill or document… ???

Thanks Stella

More to the point why haven’t you been asked to pay it previously would be my concern…

Almost every business pays it. I would get in touch with your tax office ASAP and if they are going to ask for 13 years worth, ask very nicely if you can make stage payments.


If you have a gîte you have a business, and you pay this tax. For new businesses you get one or sometimes two year’s exemption.

We have had to pay it since year 2. The amount depends on your commune. With the reduction in tax d’hab I think a lot of communes have been checking their records to make sure they levy everything they can.

Ask the questions sure, but I’d be a bit careful about getting too irate about this as if you’ve been in business for 13 years you don’t want to be landed with a hefty back tax.

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Barbara, it’s what replaced the taxe professionnelle :wink:
And I’ve been paying it for the last 13 years :weary:

No intention of getting irate. No point.
I will talk to the Mairie he will know he has a gite,
But he does not live on sight of the accom as we do and that
may change matters.
it appears that way.

The CFE is a business tax paid by all registered businesses within a commune. The amount varies according to the commune. It is supposed to be based at least in part on some kind of rental value of the surface area declared as the business (there are other factors that are taken into account). If you’ve been getting away with not being asked to pay it for 13 years, count yourself lucky…or thank your local tax office for having been so generous as to overlook it in the past !

yes of course
But it has just presented itself and is not a gift at this point in my life,
No income related to personal situation and the virus, 2021 hardly looks brighter.

Understandable, but unfortunately all of the reductions in personal taxation and allocated budgets to communes (e.g. abolition of the taxe d’habitation) means that the local treasuries need to find as much money as they can elsewhere. I honestly can’t see that improving with the vast amounts of money that the government is currently throwing into the system in general to prop up jobs and the economy pending a suitable resolution to the pandemic.

I understand how difficult this is for the local governments and hard to realise how that there has to be a way to retire from the situation of responsability.
There must be a moment to be able to.

here’s one way, perhaps, of recouping some money for the local-government coffers…

Not with air B and B
pay tax de sejour
But air b and B subscribers are not exempt from paying tax

Not aimed at you Barbara… I was in answer to Alex about the loss to local funds … and councils needing to replenish the coffers…

Hope you get your situation sorted as painlessly as possible.

good luck

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thank you Stella

It is a difficult one for the communes - on the one hand, many rural communities have residents that are generally not high up on the earnings ladder, and taxing any small supplementary incomes from say, LMNP activities, will probably be perceived negatively by the local voting populace (unless they are all second homes, of course). As a mayor, that might be a difficult pill to swallow, but a necessary one, given how dire the finances of some rural communes are these days.

well my mayor has a gite and a vineyard lets see how his land lies