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Formalities
New contractor? Make your initial CFE declaration!
Publié le 24 décembre 2025 - Entreprendre Service Public / (Prime Minister)
You started your company in 2025? Before December 31, 2025, you must complete the initial company property tax return (CFE) and apply for any exemptions that apply to you.
The declaration 1447-C-SD (or initial declaration) allows the company set up in 2025:
- to communicate to the DGFIP: titleContent the elements for calculating the amount of the CFE 2026;
- to apply for exemption from CFE.
The list of possible exemptions for CFE is set out in notice Initial declaration of property assessment of companies.
Who is affected by CFE’s initial statement?
Only companies set up (or taken over) in 2025 liable to CFE must complete this declaration.
As a reminder, the companies liable to CFE are those exercising in France and in a professional capacity, a self-employed activity having a habitual character.
How do I send the initial CFE statement?
It is possible to send this statement:
- by electronic means, on impots.gouv.fr ;
- by post, at your company tax office (SIE).