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Property assessment of companies
CFE: it's time to request an exemption or report a change
Publié le 29 avril 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Do you want to benefit from a company property tax exemption (CFE) or indicate a change to the administration? You have until May 5, 2026 to apply.
Reminder
The CFE is owed by businesses and individual entrepreneurs (including micro-entrepreneurs).
Application for exemption from CFE
To qualify for a CFE exemption, you must file an amending return for each exempt institution.
This Declaration No. 1447-M-SD must be addressed to the tax office of the place where the establishment is located before 5 May 2026.
Please note
The list of companies eligible for a CFE exemption can be found in sheet “company Property Tax (CFE)”.
Indication to the tax authorities of a change
The 1447-M-SD return also concerns the changes you wish to communicate to the tax authorities.
The following situations are concerned:
- change in the number of employees;
- increase or decrease in the area of the premises;
- change of use of premises;
- change in a tax element (power or number of installations);
- cessation or closure of an installation or establishment;
- exceeding the threshold of €100,000 in turnover (for bare rental real estate activities).