The previous owner is required to report the 2025 transfer to the appropriate business tax authority (SIE). Additionally, you are obliged to submit a declaration by completing and filing form 1447-C for the CFE no later than December 31. This submission will establish your CFE liability for 2026 and must be provided as a single copy to the relevant SIE. If the acquired company qualifies for any exemptions, it is essential to request these within the same declaration to ensure eligibility for the associated benefits.
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