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Apart from offering expert legal consultancy for local jurisdictions, CMS Francis Lefebvre partners up with you to effectively navigate the complexities of global business and legal environments.

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CMS France
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Local taxation

Our expertise for your strategic operations

After having been put off so many times because its implementation is so complex, the rental value reform law was adopted in its final version to be applied as from 2017. It considerably alters the local tax landscape and will require companies to exercise care, as several of their local taxes are tied closely to the rental value. To avoid any additional costs that may arise from the complexity of the system governing the territorial economic contribution (contribution économique territoriale, CET), companies must ensure that they verify the rental value that is still the basis for the corporate land tax (cotisation foncière des entreprises, CFE) but also for the property tax and the TEOM. Indirectly, this has an impact on the annual tax in the Ile-de-France region regarding the determination of taxable areas. Regarding the CVAE (value added contribution), determining added value remains an issue despite its planned abolition, since this same added value is used to cap the CET. Constant changes in local taxation require companies to be particularly vigilant about the taxes they pay each year. Our experts can advise you on all these issues, which have a decisive financial impact yet are too often overlooked.

A vast range of expertise, adapted to the complexity of local taxation

Our lawyers work equally well with medium-sized companies, large French or international groups or public institutions, with close collaboration that guarantees personalised treatment for every case.  
 
We cover the CET; the IFER [flat-rate distribution network tax]; calculating added value; the land tax on built and non-built property; the household waste removal tax (TEOM); the tax on offices, commercial premises, and warehouses in Ile-de-France; the TLPE [local tax on outdoor signage] and the TASCOM [tax on commercial surface areas]; residence tax; hotel occupancy tax; and the tax on vacant housing or commercial brownfield sites.

Day-to-day support

Our expertise is organized into three ways of providing assistance: advice, litigation, and auditing. 
We are therefore able to support you in the day-to-day management of your local taxes, negotiating with the tax authorities (tax audits, re-records, etc.), selecting the sites for facilities and scheduling transfer operations, foreseeing the effects of a reorganisation operation, and examining exemptions and obligations to declare. 
 
If necessary, we can also take your case through the pre-litigation and litigation phases, acting as your representative before the tax authorities or the administrative courts and courts of appeal. In addition, we can conduct a complete audit of your position: reconstitution of bases; verification of taxation; verification of tax reductions and tax relief provided for by statute; and determination of the added value on which tax is based. 
 
Our specialists are recognised for their ability to handle all the issues involved in such matters and are frequently called upon by professional organisations to help them negotiate with the tax authorities.

Local taxation

Events

  • France
    03 Mar 2026

    IP Insights webinar series 2026

  • France
    19 Mar 2026

    CMS Nordic Health Summit

  • France
    23 Mar 2026

    CMS at PTMG Spring 2026

  • France
    21 Apr 2026

    On the Pulse webinar series 2026 - Spring

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We provide future-facing legal advice to help your organisation thrive. Combining local market knowledge and a global perspective, and with lawyers in locations worldwide, your organisation benefits from the expertise it needs, even across borders.

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