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Local taxes

Since 2010, the economic territorial contribution (CET) replaces the business tax on equipment and movable property (TP), which were submitted companies and natural or legal persons engaged in a self-employed professional activity. This is composed of the land assessment enterprises (CFE) and the assessment on the added value of enterprises (CONGÉ). In a constantly changing environment, the strategy of development through local government in France create a fiscal instability of local taxes on individuals than businesses (legal persons). Despite the reform, this situation is likely to persist. However, some additional costs linked to the complexity of the mechanisms governing these taxes can be avoided.

Our skills

  • This for businesses and local communities
  • Assessment on the value added of enterprises (CONGÉ)
  • Land of enterprises (CFE) assessment
  • Relief of the this on the basis of value added
  • Calculation of value added
  • Tax on the premises of offices, stores and warehouses in France
  • TLPE: signs and outdoor advertising (TLPE) local tax is a tax introduced optionally by the municipality or the public establishment for intercommunal cooperation (EPCI), the territory of which are advertising devices.
  • DAMRONTHOMAS: businesses exploiting a surface of more than 400 m² retail and realizing a turnover before tax of more than 460 €000, are subject to the tax on the commercial areas. The tax is deductible from the taxable income of the company.
  • Housing companies and natural persons tax.
  • Property tax on properties not built: taxable or exempt properties
  • Property tax on properties not built: calculation, discounts and payment
  • Property tax on the built-up properties: taxable or exempt properties
  • Property tax on the built-up properties: calculating, reporting and payment
  • Tax on sale of agricultural land rendered Constructible
  • The owner who sells farm land undeveloped, made building following the amendment of the local plan d’Urbanisme (PLU), must pay a tax on the capital gain realised on the sale.

The Group assists clients faced in the management of their local taxes throughout the year. It participates in search for optimization, selected places of settlement and set the calendar of transfer operations but also ensures the defence of the implications in the context of restructuring operations. The Group Pierre Botto studied for you, exemptions and declaration obligations, is negotiating with the tax authorities on behalf of professional bodies or enterprises. Group Pierre Botto takes supports all the files during the pre-litigation phase, through the defence before the tax administration. The experts of the Group restore databases, control taxes and verify reductions and rebates under the Act in determining the value added to the tax framework.

Group assists all types of customers, including large international customers in different sectors, practical and appropriate advice that guide them through the complex world of taxation and tax litigation.Big - Cap Mid - Cap, large french and international groups (Big Four), SME, PMI, or all sectors of industry and services. Local communities and public sectors.

The group performed for more than 25 years with an expert team dedicated to this matter. The strong team of its expansion into the market for its expertise and capacity covers all aspects of the field. The Group regularly accompanies professional organizations in their negotiations with the authorities of public finances.