The creation, takeover or sale of an establishment in 2023 must be declared before December 31.

Among the formalities to be completed at the start of business is the declaration of the company's existence, which must be addressed to the "guichet unique" (one-stop shop), which has replaced the "centers de formalités des entreprises" (business formalities centers) since January 1. Those setting up, taking over or transferring their business in 2023 must also complete form n°1447-C-SD, as part of their business property tax assessment (cotisation foncière des entreprises - CFE) in 2024.

CFE taxation: who must declare in 2023?

Must declare their establishment in 2023:

  • Individuals or legal entities having created or acquired an establishment in 2023 in which they carry out an independent taxable activity in France;
  • Persons who have made a significant change in the activity carried out on the premises;
  • People who have sold their business;
  • Companies exempt from CFE.

The declaration is made by completing form n°1447-C-SD. Taxpayers exempt from CFE must complete box D of this form,appendix n°1447-E and special declaration n°1465-SD, depending on the type of exemption they benefit from.

A declaration to be filed with the corporate tax department before the end of the year

Declaration no. 1447-C-SD must be filed by December 31, 2023 at the latest, in a single copy, for each establishment created or acquired in 2023, at its local business tax office (SIE). It must be associated with the exemption forms from which the taxpayer benefits. Taxpayers do not need to make any further annual declarations, unless their situation changes, leading to a change in the amount of their contribution.


If the declaration is filed after December 31, 2023, penalties in the form of surcharges may apply. These correspond to 10% of the CFE if the form is filed within one month of receipt of a formal notice, 40% of the CFE if the declaration is filed after 30 days from the date of receipt of the formal notice, and 80% of the CFE if the existence of a concealed activity is discovered (undeclared work, illegal activity).

Penalties vary according to whether the declaration contains omissions or inaccuracies. Penalties amount to 40% of the CFE in the case of deliberate failure to comply, and 80% of the CFE in the case of abuse of rights or fraudulent maneuvers.

How much is the CFE?

The amount of CFE, which will be deducted from the account dedicated to your business, is calculated on the basis of the rental value of the real estate used by the company during year N-2.

If the entrepreneur has no premises, or if the rental value is very low, the CFE is determined on the basis of sales in N-2. The assessment scale is revised each year. For example, for sales between €10,000 and €32,600, the amount varies from €237 to €1,130. For sales in excess of 500,000 euros, it can be as high as 7349 euros.