FRANCE: CFE bills are now released and are due for payment by 15 December

The CFE (Contribution Fonciere des Entreprises) bills for Micro-entrepreneurs (formerly Auto-entrepreneurs) and other businesses are now available online.

Access your CFE avis via your "espace professionnel" and follow the links to the CFE avis to make the payment online.   

No prompts or reminders are sent out by the Tax Administration, so you forget to pay this at your peril!

Letters from URSSAF (Union de Recouvrement des Cotisations de Sécurité Sociale et d'Allocations Familiales)

Following the release earlier this year of data to URSSAF by the Tax Administration, we are aware that many expatriates living in France have recently received a letter from URSSAF stating that contributions to the PUMA health regime (formally CMU) will be due from them within the next month.  The normal rate of PUMA contributions is 8% of the household's "revenus de patrimoine" ie investment income and capital gains.

Expatriates in France in possession of an S1 healthcare certificate from their home country are urged to obtain an Attestation from CPAM which should show code 70 on the attestation, meaning that their healthcare costs are borne by their home country ie United Kingdom, the Netherlands, Ireland etc and, thus, the PUMA charge is not applicable.

If the attestation does not show code 70, it is possible there was a clerical error when the S1 was first registered with CPAM.  Often the CPAM forms erroneously show a retired person as “inactive” rather than “autres/retraité” so it will be necessary to get this amended to show the all-important code 70.