CFE (Contribution Fonciere des Interprises)

[Libellule]

We are non-resident in France & let our own maison secondaire for several weeks a year. We are registered with the local mairie. as a meublee de tourisme. We pay French income tax on the micro-BIC system. We have now had a letter from our local tax office, asking what the nature of the let is (meublee ordinaire, meublee de tourisme or gite rural) and saying that as a result of a decision of the local communaute agglomeration Royan Atlantique we now need to pay CFE and register with he Greffe du Tribunal de Commerce, using form P0. I've found the paperwork online but it doesn't seem applicable, or else it's so obscure that I'm just not understanding what I need to do.

Has anyone else been through this?

[bornintheuk]

Since the disapearance of Taxe proffesionelle which was replaced with CFE we have had to pay for our gites. The calculation is based on the taxe fonciere value of the property used for rentals. We are however living in France so things may be different for you. I beleive I have read somewhere that if you rent for only a short period of time then you are exempt.
Have a look at this post
viewtopic.php?t=25327

[Libellule]

Thanks for this. We pay Tax d'Habitation and Tax Fonciere because it's our own property that we use ourselves - we just let it at times we can't use it. I think a visit to the tax office is needed! I'll post their answer!

[Villarais]

We will be very interested to hear how you get on, Libellule, as our situation matches the first three sentences of your original post and we are just a bit further inland from you, but in a different communauté. We pay the TdH and TF, like you.

It will be good to be prepared if anything needs to change. We have not heard anything about it though.

[Libellule]

The lady at our local tax office new nothing about the letter I'd been sent, but said that I should indeed have registered with the Tribunal de Commerce in Saintes and gave me a form P0 (Declaration de debut d'activite, personne physique) She implied that I should do so even if it was my own residence secondaire.
Since then I have found a Finances Publiques leaflet:- Impots 2015 Louers en meuble non professionnels:- http://www2.impots.gouv.fr/documentatio ... liants.htm, then select Louers en meubles non-professionels

Page 7 says ( my translation may not be brilliant) that if it's your own residence, including residence secondaire, you are exempt from CFE, unless the local orgainsation intercommunale decides otherwise (for the element that would be due to them). So it looks as though I do need to register and then pay this.

The rest of the leaflet is a very useful explanation of the position re income tax, taxed'habitation & taxe fonciere.