Auto-entrepreneurs still exempt of contribution-fonciere tax in 2012

By Valérie Aston on 12 November 2012 · Viewed 4973 times · Questions

The Contribution Fonciere Entreprises tax (CFE) formerly known as Taxe Professionelle, was so to date applicable to all auto-entrepreneurs and micro-entreprises from their third year in business. For instance a photograph or proofreader registered as an auto-entrepreneur in November 2009, would have been liable to Contribution Fonciere des Entreprises in 2012. In a joint statement Pierre Moscovici, Chauzac Jerome and Sylvia Pinel, justify the one-year extension of the exemption from the CFE tax for auto-entrepreneurs, by stating that the CFE was neither prepared nor coordinated adequately by the previous goverment. They however added the State would compensate local authorities for 2012 as this would mean a lack of income for local authorities.

Pay the 2012 Contribution Fonciere des Entreprises tax?

In practice, auto-entrepreneurs who will receive or have already received a Contribution Fonciere des Entreprises tax notice, will need to contact their tax office. They will get automatically (relief) if they meet the current conditions of the exemption.

Conditions to benefit from the 4 year CFE exoneration

In order to benefit from CFE exoneration your request has to be filed by 31st December. This can be done by visiting or writing to your tax office.

  • You registered a micro-entreprise or auto-entrepreneur from 2009 onwards.
  • This will not apply to a micro entreprise created before 2009 having switched to the auto-entrepreneur regime.

More changes for the auto-entrepreneur in 2013

The lobbying to change the social charges tax rates and to limit the auto-entrepreneur scheme in time (up to 3 years for some activities such as artisans) are still going strong. The Government confirmed that an independent commission was still reviewing the auto-entrepreneur regime and that a report would be published by the end of December 2012. Based on this report, adjustments to the auto-entrepreneur regime will be made in the new year.

Valerie Lemiere: Start Business in France

About the author: Valérie Aston

I've been helping people who want to start or already have a small business set up in France since 2009. After graduating from a Master of Business Administration (MBA) degree, I worked as a senior marketing consultant in the UK and France for various International companies. I worked as a conseillère en création d'entreprises (senior business advisor) for BGE here in France and run this independent business on a daily basis.