Imposition of a business
Regardless of the type of business, the director is liable for income tax and the business is subject to business tax. Companies are subject to specific declarations according to their type of activity.
Business tax (IS)
- Companies concerned and tax rates
- Reporting and payment
- Deficit carry-forward
- Tax residence certificate for professionals
- Expenses which may or may not be deducted from a company's income tax
Taxation of remuneration
Other taxation of businesses
- Tax Regime Change Report - Corporation
- Real estate business return not subject to business tax
- Ceiling on provisions for impairment of equity and investment property
- Determination of profit under the tonnage tax scheme
- Declaration of the establishment, modification or termination of a trust
- Annual declaration of the market value on 1 January of the assets, rights and products placed in a trust
- Withholding tax declaration
- Reporting of real estate profits made by persons with no establishment in France
- Transfer Pricing Policy Statement
- Follow-up of deferred taxes following a transfer of tax domicile outside France before 1 January 2005
- Reporting of realized gains or losses
- Withholding tax on income distributed by French businesses
- Tracking of capital gains in the event of an exchange of real estate
- Tax treatment of groups of businesses
- Report of gains and losses from disposal of fixed assets between group businesses
- Determination of overall tax result and long-term capital gains
- Statement of grants and write-offs not taken into account for the determination of the overall result from January 1992
- Summary table: profit or loss and gains or losses of the member businesses of the group to be taken into account in determining the aggregate profit or loss
- Tax on capital gains from disposals of social housing 2018 surrender declaration form
- Tax on the market value of immovable property owned in France by legal persons
- How do I determine a company's tax result?
- When to report overhead costs?
- In which cases should a statement of fees or commissions be made?
- Are public subsidies or subsidies taxable?
- How to submit business tax returns: EDI or EFI?
- Dispute with the tax administration: how to make a friendly appeal?
- What are the exemptions in urban areas to be revitalized (BUD)?
- Competitiveness and Employment Tax Credit (CICE)
- Individual business Deduction of expenses related to the use of vehicles by a
- Fulfilling my tax obligations: how to avoid mistakes?Oups.gouv.fr
- Tax booklet for company creation (PDF - 365.4 KB)Ministry of Finance
- Tax obligations in the year a company is createdMinistry of Finance
- Reporting and company obligations under the GIPMinistry of Finance