{"id":1084,"date":"2025-07-30T11:12:18","date_gmt":"2025-07-30T10:12:18","guid":{"rendered":"https:\/\/www.clic-formalites.com\/blog\/?p=1084"},"modified":"2026-03-26T15:21:19","modified_gmt":"2026-03-26T14:21:19","slug":"creation-detablissement-exoneration-cfe-art-1478-bis-cgi","status":"publish","type":"post","link":"https:\/\/www.clic-formalites.com\/blog\/creation-detablissement-exoneration-cfe-art-1478-bis-cgi\/","title":{"rendered":"Cr\u00e9ation d\u2019\u00e9tablissement : exon\u00e9ration CFE (art. 1478 bis CGI)"},"content":{"rendered":"\n<p>Lorsqu\u2019un entrepreneur cr\u00e9e un nouvel \u00e9tablissement, il est souvent confront\u00e9 \u00e0 une taxation locale imm\u00e9diate. Toutefois, l\u2019article <strong data-start=\"381\" data-end=\"426\">1478 bis du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI)<\/strong> apporte une clarification essentielle : il permet une exon\u00e9ration temporaire de la cotisation fonci\u00e8re des entreprises (CFE) dans certaines conditions. Une opportunit\u00e9 fiscale \u00e0 ne pas n\u00e9gliger.<\/p>\n\n\n\n<p><\/p>\n\n\n<ol class=\"simpletoc-list\">\n<li><a href=\"#questce-quun-etablissement-au-sens-de-la-cfe\">Qu\u2019est-ce qu\u2019un \u00e9tablissement au sens de la CFE ?<\/a>\n\n<\/li>\n<li><a href=\"#que-prevoit-larticle-1478-bis-du-cgi\">Que pr\u00e9voit l\u2019article 1478 bis du CGI ?<\/a>\n\n\n<\/li>\n\n<li><a href=\"#exemples-pratiques\">Exemples pratiques<\/a>\n\n<\/li>\n<li><a href=\"#erreurs-frequentes-a-eviter\">Erreurs fr\u00e9quentes \u00e0 \u00e9viter<\/a>\n\n<\/li>\n<li><a href=\"#conclusion-un-levier-fiscal-a-exploiter-des-la-creation\">Conclusion : un levier fiscal \u00e0 exploiter d\u00e8s la cr\u00e9ation<\/a>\n<\/li><\/ol>\n\n<h2 class=\"wp-block-heading\" id=\"questce-quun-etablissement-au-sens-de-la-cfe\">Qu\u2019est-ce qu\u2019un \u00e9tablissement au sens de la CFE ?<\/h2>\n\n\n<p>Un \u00e9tablissement, au sens fiscal, d\u00e9signe toute installation fixe o\u00f9 une entreprise exerce une activit\u00e9 professionnelle non salari\u00e9e. Cela inclut un si\u00e8ge social, un local commercial, un atelier ou m\u00eame un entrep\u00f4t. La cr\u00e9ation d\u2019un tel \u00e9tablissement entra\u00eene en principe l\u2019imposition imm\u00e9diate \u00e0 la <strong data-start=\"977\" data-end=\"1022\">cotisation fonci\u00e8re des entreprises (CFE)<\/strong>.<\/p>\n\n\n\n<p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"que-prevoit-larticle-1478-bis-du-cgi\">Que pr\u00e9voit l\u2019article 1478 bis du CGI ?<\/h2>\n\n\n<p>Instaur\u00e9 pour all\u00e9ger les charges des nouvelles entreprises, l\u2019<strong data-start=\"1132\" data-end=\"1156\">article 1478 bis CGI<\/strong> pr\u00e9voit une exon\u00e9ration de CFE <strong data-start=\"1188\" data-end=\"1235\">pour l\u2019ann\u00e9e de cr\u00e9ation de l\u2019\u00e9tablissement<\/strong>. En d\u2019autres termes, si vous ouvrez un \u00e9tablissement en 2025, vous ne paierez la CFE qu\u2019\u00e0 partir de 2026. Cette exon\u00e9ration automatique s\u2019applique <strong data-start=\"1383\" data-end=\"1435\">quelle que soit la date de cr\u00e9ation dans l\u2019ann\u00e9e<\/strong>.<\/p>\n\n\n<h3 class=\"wp-block-heading\" id=\"conditions-a-respecter\">Conditions \u00e0 respecter<\/h3>\n\n\n<p>L\u2019exon\u00e9ration est toutefois soumise \u00e0 certaines conditions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><p data-start=\"1530\" data-end=\"1587\">Il doit s\u2019agir d\u2019un <strong data-start=\"1550\" data-end=\"1586\">\u00e9tablissement r\u00e9ellement nouveau<\/strong>.<\/p><\/li>\n\n\n\n<li><p data-start=\"1590\" data-end=\"1687\">L\u2019activit\u00e9 exerc\u00e9e ne doit pas \u00eatre <strong data-start=\"1626\" data-end=\"1664\">simplement transf\u00e9r\u00e9e ou r\u00e9activ\u00e9e<\/strong> dans un nouveau local.<\/p><\/li>\n\n\n\n<li><p data-start=\"1690\" data-end=\"1819\">L\u2019entreprise doit effectuer une <strong data-start=\"1722\" data-end=\"1765\">d\u00e9claration de cr\u00e9ation ou modification<\/strong> aupr\u00e8s du centre de formalit\u00e9s des entreprises (CFE).<\/p><\/li>\n<\/ul>\n\n\n<h3 class=\"wp-block-heading\" id=\"declaration-obligatoire\">D\u00e9claration obligatoire<\/h3>\n\n\n<p>M\u00eame si l\u2019exon\u00e9ration est automatique, vous devez d\u00e9clarer la cr\u00e9ation dans les d\u00e9lais via le formulaire <strong data-start=\"1955\" data-end=\"1985\">CERFA n\u00b01447-C (ou 1447-M)<\/strong>. Clic Formalit\u00e9s peut vous accompagner dans cette d\u00e9marche cruciale.<\/p>\n\n\n\n<p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"exemples-pratiques\">Exemples pratiques<\/h2>\n\n\n<ul class=\"wp-block-list\">\n<li><p data-start=\"2081\" data-end=\"2219\">Une entrepreneure cr\u00e9e une boutique de v\u00eatements \u00e0 Marseille en juin 2025. Elle b\u00e9n\u00e9ficie de l\u2019exon\u00e9ration de CFE pour toute l\u2019ann\u00e9e 2025.<\/p><\/li>\n\n\n\n<li><p data-start=\"2222\" data-end=\"2357\">En revanche, si elle avait transf\u00e9r\u00e9 son activit\u00e9 existante de Nice \u00e0 Marseille, elle ne pourrait pas b\u00e9n\u00e9ficier de l\u2019article 1478 bis.<\/p><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"erreurs-frequentes-a-eviter\">Erreurs fr\u00e9quentes \u00e0 \u00e9viter<\/h2>\n\n\n<p><strong data-start=\"2391\" data-end=\"2453\">1. Penser que l\u2019exon\u00e9ration est automatique sans formalit\u00e9<\/strong><br data-start=\"2453\" data-end=\"2456\">La d\u00e9claration de cr\u00e9ation reste <strong data-start=\"2489\" data-end=\"2504\">obligatoire<\/strong>. L&rsquo;oubli peut entra\u00eener une taxation d\u00e8s la premi\u00e8re ann\u00e9e.<\/p>\n\n\n\n<p><strong data-start=\"2566\" data-end=\"2617\">2. Confondre \u00e9tablissement nouveau et transfert<\/strong><br data-start=\"2617\" data-end=\"2620\">Un simple changement d\u2019adresse ou une r\u00e9ouverture d\u2019\u00e9tablissement ne donne <strong data-start=\"2695\" data-end=\"2708\">pas droit<\/strong> \u00e0 l\u2019exon\u00e9ration.<\/p>\n\n\n\n<p><strong data-start=\"2727\" data-end=\"2777\">3. Ne pas anticiper la CFE de l\u2019ann\u00e9e suivante<\/strong><br data-start=\"2777\" data-end=\"2780\">Certains entrepreneurs oublient que la CFE s\u2019applique d\u00e8s <strong data-start=\"2838\" data-end=\"2853\">l\u2019ann\u00e9e N+1<\/strong>. Une mauvaise anticipation peut fausser le budget.<\/p>\n\n\n\n<p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusion-un-levier-fiscal-a-exploiter-des-la-creation\">Conclusion : un levier fiscal \u00e0 exploiter d\u00e8s la cr\u00e9ation<\/h2>\n\n\n<p>L\u2019article <strong data-start=\"2978\" data-end=\"2997\">1478 bis du CGI<\/strong> constitue un v\u00e9ritable coup de pouce pour les entrepreneurs. En optimisant la fiscalit\u00e9 locale d\u00e8s la cr\u00e9ation d\u2019un \u00e9tablissement, vous limitez vos charges et s\u00e9curisez votre d\u00e9marrage. Pour \u00e9viter les erreurs et formaliser votre \u00e9tablissement dans les r\u00e8gles, Clic Formalit\u00e9s est \u00e0 vos c\u00f4t\u00e9s.<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\ud83d\udccc <strong data-start=\"3296\" data-end=\"3354\">Besoin d\u2019aide pour votre d\u00e9claration d\u2019\u00e9tablissement ?<\/strong> D\u00e9couvrez nos services de cr\u00e9ation d\u2019entreprise sur <a class=\"\" href=\"https:\/\/www.clic-formalites.com\" target=\"_new\" data-start=\"3407\" data-end=\"3457\">Clic Formalit\u00e9s<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu&rsquo;un entrepreneur cr&eacute;e un nouvel &eacute;tablissement, il est souvent confront&eacute; &agrave; une taxation locale imm&eacute;diate. Toutefois, l&rsquo;article 1478 bis du Code g&eacute;n&eacute;ral des imp&ocirc;ts (CGI) apporte une clarification essentielle : il permet une exon&eacute;ration temporaire de la cotisation fonci&egrave;re des entreprises (CFE) dans certaines conditions. Une opportunit&eacute; fiscale &agrave; ne pas n&eacute;gliger. Qu&rsquo;est-ce qu&rsquo;un &eacute;tablissement [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1085,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide-a-lentrepreneur"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cr\u00e9ation d\u2019\u00e9tablissement : exon\u00e9ration CFE (art. 1478 bis CGI)<\/title>\n<meta name=\"description\" content=\"Profitez d\u2019une exon\u00e9ration CFE l\u2019ann\u00e9e de cr\u00e9ation d\u2019un \u00e9tablissement gr\u00e2ce \u00e0 l\u2019article 1478 bis du CGI. 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