GEGF

Golf in France

In 2007, according to a study by BIPE, the Golf industry represented in France:

• An annual turnover of 1.5 billion Euros HT,
• 1,200 companies, including 600 operators of golf,
• A total turnover means 1 million Euros HT per site
• 13,000 employees including 7,650 directly related to golf,
• Tax and social annual contribution of € 171 million.

Download  : The economic importance of Golf in France .

Golf Course Taxation

Land tax – reform of rental values

Amended Finance Law of 29 December 2010

Article 34 of the Amended Finance Law for 2010 (Law 2010-1658 of 29 December 2010, s.34) organizes the revision of cadastral rental values ​​used in the calculation of the base:

• The Property Tax
• The Company Property Contribution (CFE), a component of the Territorial Economic Contribution (CET) which replaces the business tax.

The current database date from 1970. Several renovation projects have failed in the past.

The GEGF brought an action seeking the definition of objective evaluation criteria golf courses.

Download  :  Review of 2011 rental values ​​.

VAT

Commercial courses located in France are subject to Value Added Tax (VAT) at the rate of 19.6%.

The VAT rate which governs golf is one of the most debated topics in Europe, in 
view of the very large differences in treatment between trade associations and golf courses within a country, and that one country to another.

And the VAT rate charged for commercial golf is 25% in Denmark, 19.6% in France, 6% 
in the Netherlands, while golf associations are generally exempt.

This distortion is detrimental to business courses as they are traditionally the main vector of development of sport and the creation of new players.

Environment

The GEGF is the sole representative body of employers’ commercial golf “in the management of matters relating to the National Collective Convention of Golf (NMCC).

National Collective Bargaining Agreement of Golf

National Collective Convention of Golf (NMCC) was signed on 13 July 1998 by the representative trade union organizations of employers and employees in the course:

• For employers: the GEGF, formerly known SGGC representing commercial golf courses, and GFGA previously GPGA, acting on behalf of the golf association.
• For employees: CFDT, CGT, CGT-FO, CFTC and CFE-CGC.

The NMCC applies to enterprises whose main activity is the management / operation of golf courses and services related thereto.

The NMCC governs relations between employers and employees. It is regularly updated by successive amendments (amendments 55 to 31 December 2011).

Learn more about the national collective agreement of 13 July 1998 golf.

Training Program

Professional branch of the Golf, which owns the GEGF, has established a training for careers in golf including:

• one hand, the degree courses,
• on the other hand, continuing education courses for the training of employees personal golf courses.

Diploma courses

• training instructor course (BPJEPS – specialty courses) provided by the CREPS Talence, Montpellier, Vichy, and the Guyancourt FFGolf.
• Training CREPS TOULOUSE is organized in partnership with the NGF group. http://www.ngf-golf.com/lacademie/lecole-de-moniteurs/
• A new center has opened in the Paris region, Rueil-Malmaison, in partnership between the Paris Country Club and the NGF Group. http://www.ngf-golf.com/1099/les-actualites/premiers-cours- to-pgcc /
• training at the State diploma JEPS – specialty sports training, golf mention – and the federal diploma club coach, provided by the PGA FFGolf and France. http://ffgolf.org/index.aspx?news = 14745http://pgafrance.net/devenir_pro.php
• Gardener training course. http://ffgolf.org/index.aspx?news=8224
• the steward of golf courses. http://ffgolf.org/index.aspx?News=11617

Most of these courses are organized by mode of alternation and trainees are either employees of a club in the employer under a contract of alternating training (training can be supported by the OPCA Golf employer) or trainees in a host golf.

Personnel already employed Golf can access these courses through continuing education. The training modules are listed in the catalog of courses presented below.

The continuing education courses

• each year the professional branch publishes a catalog of short courses in partnership with FFGolf and UNIFORMATION – OPCA designated in the National Collective Agreement for Golf collecting employer involvement in financing vocational training continue. http://www.ffgolf.org/index.aspx?news=14735http://www.uniformation.fr/Employeurs/Secteurs-d-activites/Golf#subtitle_1
• the main topics related to the management of golf are covered: legal, marketing, management, accounting, management, computing, sports, grounds maintenance.
• for golf contributor UNIFORMATION, these courses are free within the limits of availability and associated costs (travel, food, lodging) supported within the limits of a scale.
• for courses under other OPCA qu’UNIFORMATION, internships are available on payment of a fee.
• the practicalities of enrollment courses are specified in the training catalog, download top of this page.

The GEGF monitors various aspects of the day to day operations of its member courses throughout France through its online benchmarking scheme.