The government of France proposed reform to the corporate land tax contribution (CFE) under the framework of the finance bill of 2014- PLF 2014. But the independent worker union UNAPL has strongly criticized the proposal.

The PLF 2014 presents reform to the current tax scale for the minimum CFE contribution so that limited capacity of the small taxpayers can be better take off and uneven levels of taxation can be reduced.

The new minimum CFE contribution consists of six tax brackets and there will be new thresholds so that basic minimum charge can be clearly determined.