Tax decreaseIn effectLocal business taxationLocal

CFE: repeal of the rule keeping the contribution due until industrial sites to be dismantled and decontaminated are restored

The 2025 budget act provided that a business ceasing activity in an establishment remained liable for the business property contribution (CFE) until the site was rehabilitated when its dismantling and decontamination are mandatory (classified installations, Article R. 512-75-1 of the Environment Code). The 2026 budget act repeals this rule (Article 1478, I of the CGI (General Tax Code)): a taxpayer who ceases all activity in an establishment no longer owes CFE for the remaining months, except where the activity is sold or transferred.

Measure originators

Amendment authorUC

Bernard Delcros

Union Centriste et Indépendants

Amendment authorSER

Serge Mérillou

Socialiste, Écologiste et Républicain

InitiatorRDSE

Ahmed Laouedj

Rassemblement Démocratique et Social Européen

Amendment authorEST

Ghislaine Senée

Écologiste - Solidarité et Territoires

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2026

Measure impact

Operators of classified installations that cease activity are no longer liable for CFE while the site is being dismantled and decontaminated, from 1 January 2026. According to the explanatory statement of one of the amendments, the repealed rule had little practical effect (tax base often nil, tax borne by the State through the value-added cap).