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Amending business property tax return (1447-M-SD)

The 1447-M-SD return (cerfa 14031*16) is NOT filed every year: CFE taxpayers only report their tax base when something changes, or to claim an optional exemption. The deadline is the second working day after 1 May. Two time shifts make the whole difficulty: the form covers the CFE of year N+1 and the network levy of year N, and the reference period for the items reported is the year before last.

Up to date for 2026 — verified on September 6, 2026Official form14031*16Guide: about 25 min

This content is part of the path: Paying my business property tax (CFE)· Step 5 of 11· Next step: Professional premises rent return (DECLOYER)

Deadlines

Second working day after 1 May
Set by article 1477-I of the tax code: the items used to assess the CFE are reported in the year preceding the year of taxation.
Creation or takeover: 31 December, on a different form
The 1447-C is filed before 1 January following the creation. An exemption available from the first year is claimed in the 1447-C, not in the 1447-M.
Payment: 15 June and 15 December
A 50% instalment on 15 June where the previous year's CFE reaches €3,000, the balance on 15 December. Notices are no longer posted: they exist online only.

Documents to prepare

  • Floor area and layout of the premises occupied, before and after the change
  • Items of the reference period: the year before last
  • Ground for filing, to be ticked on the form
  • For an exemption: one form per establishment, with the required annex
Download the official form (14031*16)

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  • The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.

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Fill in the official form online

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Your details

DD/MM/YYYY

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4 digits followed by an uppercase letter

Whole number, up to 5 digits

DD/MM/YYYY

Whole number, up to 5 digits

Whole number, up to 5 digits

Whole number, up to 5 digits

Whole number, up to 5 digits

Whole number, up to 10 digits, no spaces

Whole number, up to 10 digits, no spaces

DD/MM/YYYY

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Official form pre-filled with your data: read every box and check the amounts before filing or paying.

Who this applies to

  • CFE taxpayers already known to their business tax office, where an item of the tax base has changed.
  • Those claiming an optional exemption: it is claimed through a 1447-M, one per establishment concerned.
  • Exempt from filing are taxpayers with nothing changed, and those benefiting from an exemption as of right — save named exceptions, including specialist press distributors and agricultural methanisation businesses, which must file.
  • Anyone creating or taking over an establishment uses the other form, 1447-C-SD, filed before 1 January following the creation.

Worked example

Example: SARL Marchand leases 80 m² more in 2025

SARL Marchand leases a further 80 m² in October 2025. It files a 1447-M before 5 May 2026, ticking « increase in floor area ». The effect is not the one its manager expects: this return does not correct the 2026 CFE, already settled — it feeds the notice of December 2027. And the items reported relate to the reference period, the year before last. Between the event and the notice, the gap is two years, not one.

How to fill it in, step by step

  1. First check whether you must file at all: with no change of tax-base item and no exemption claim, no return is due.
  2. Identify the exact ground among those listed on the form: increase or decrease in floor area, change in headcount, change in a tax-base item, crossing the €100,000 threshold for bare letting, cessation or closure of an installation.
  3. Report the items of the reference period — the year before last, or the last twelve-month accounting period closed during that year.
  4. For an optional exemption, file one form per establishment concerned, with the required annex where applicable.
  5. Send the return to the business tax office covering the establishment, by post or through the secure messaging of your professional account: there is no EDI procedure and no electronic filing requirement.

The form, line by line

Ground for filing
A change of floor area means an increase or a decrease, including through sharing premises, leasing new premises or changing their use.
Reference period
The year before last preceding the year of taxation, or the last twelve-month accounting period closed during that year. For the two years following a creation, the base is the assets held on 31 December of the year of creation.
No dedicated premises
An activity carried on at home or at clients' premises is reported by ticking the relevant box, which dispenses with the premises section — unless a property has been vacated, whose end-of-occupation date must then be reported.
Bare letting
Landlords of bare non-residential premises only file again where turnover has crossed the €100,000 threshold, in either direction.

Good to know

  • The same form serves two levies and two different years: the CFE of the following year and the network levy of the current one. A 1447-M filed in May 2026 acts on the 2027 CFE and the 2026 network levy.
  • The minimum-contribution exemption where turnover or receipts do not exceed €5,000 is automatic: it need not be claimed.
  • The 2026 finance act widened the scope of taxpayers by replacing « companies » with « entities » lacking legal personality — an interpretative provision, hence retroactive to the creation of the CFE.
  • The CVAE, by contrast, is being phased out: it is the other component of the local business contribution, and confusing the two leads to wrongly believing the CFE is disappearing.

Common mistakes

  • Filing a 1447-M every year as a precaution: there is no systematic annual CFE return.
  • Believing the May return corrects the current year's CFE: it covers the following year.
  • Reporting last year's items instead of those of the reference period, the year before last.
  • Using the 1447-M for a new establishment: that is the 1447-C, and a first-year exemption claimed on the wrong form is lost.
  • Reporting items of an establishment already closed: the guidance asks instead not to report them and to inform the tax office.
  • Missing the deadline for an optional exemption: it is conditional on filing, and losing it costs more than the fine.

Frequently asked questions

Must a 1447-M be filed every year?

No. CFE taxpayers are not required to report their tax base annually. Filing is due only where an item of the tax base has changed, or to claim an optional exemption.

What is the deadline?

The second working day after 1 May of the year preceding the year of taxation, under article 1477-I of the tax code. For the 2027 CFE, the deadline was 5 May 2026.

1447-C or 1447-M?

The 1447-C (cerfa 14187*16) is the initial return, on creation of an establishment or change of operator, filed before the following 1 January. The 1447-M (cerfa 14031*16) is the amending return, for a taxpayer already known to the office.

Is filing electronic?

There is no EDI procedure and no electronic filing requirement for this return: it goes to the business tax office by post or through the secure messaging of the professional account. The CFE notice, by contrast, is no longer posted and exists online only.

What is the penalty for an error?

The form itself carries the penalty for omissions and inaccuracies: a fine of €15 per omission or inaccuracy, with a total that cannot be below €60 nor above €10,000, under article 1729 B, 2 of the tax code. Losing an optional exemption not claimed in time costs considerably more in practice.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.