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French local business taxes for tax year 2026: the cotisation foncière des entreprises (CFE), the CVAE and the cap on the contribution économique territoriale (CET). Covers who is within the CFE (letting thresholds included), the N-2 rental-value base, the 2026 minimum-base bands, the creation-year exemption and the half base in the following year, the EUR 5,000 small-turnover exemption, artisan, Corsica and industrial reductions, the 1.12% chamber tax and 1% management fee, the June acompte and 15 December balance, forms 1447-C-SD and 1447-M-SD, the CVAE thresholds, rates and relief, and the CET cap (1.531% for 2026). Trigger on: CFE, cotisation foncière des entreprises, CFE micro-entrepreneur, base minimum CFE, CVAE, plafonnement CET, 1447-C, 1327-CET. Out of scope: corporate income tax (fr-corporate-tax), self-employed income tax (fr-income-tax), social contributions (fr-social-contributions), rental income tax (fr-rental-income), setting up (france-formation), booking the tax (fran
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npx skills add openaccountants/openaccountants --skill fr-cfe -a claude-code
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