Section V: Business property tax

The following are exempt from business property tax: 1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting or tourist nature, regardless of their situation with regard to value added tax; 2° Major maritime and river-maritime ports, autonomous ports, as well as ports with the exception of yachting harbours.

Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers’ groups made up exclusively of individual farmers or agricultural non-trading companies benefiting from the exemption, and operating under the conditions set out in Chapter III of Title V of Book II of Part One of the Labour Code, as well as economic interest groups made up between farms….

I. – Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest companies that employ no more than three employees or that are dedicated: electrification; housing or rural development; agricultural equipment; artificial insemination; animal and plant disease control; wine-making; packaging fruit and vegetables; and organising auctions ; 2° Agricultural and wine cooperatives, for their…

The following are exempt from business property tax: 1° Workers who do contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign or a shop, when they only use the assistance of one or more apprentices who are no more than twenty years old at the start of the apprenticeship and have an apprenticeship contract drawn up under…

Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they have no more than seven seats and that the conditions of carriage comply with a statutory tariff.

The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property tax, when these different bodies are constituted and operate in accordance with the legislative and regulatory provisions that govern them. The exemption provided for in the first paragraph does not apply to cooperative societies and unions of cooperative societies whose shares…

The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing Code when one or more members are on board; 2° Maritime registrants who personally fish for fish, crustaceans, molluscs and other fishery products and sell these products themselves; 3°…

Exempt from this exemption are production cooperative companies whose articles of association and operation are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the status of production cooperative companies. Excluded from the benefit of this exemption are cooperative production companies whose shares are admitted to trading on a regulated market or offered to the public on a multilateral trading facility subject to the…