I am newly registered AE and am filling out my intial CFE declaration. All that is fine. However, can someone explain how this tax, supposedly based on the ‘valeur locative’ of a ‘bien immoblier’ is then calculated from my CA? Is it that my running of my micro-enterprise out of my landlord’s property somehow increases the value of his house, or is the valeur locative, the perceived value of the property in the eyes of the local government.
I understand the reasoning behind the tax. I just can’t seem to square the circle with what all the AE websites say. All this is fairly moot, I still need to pay it.