1 – Corporate tax: Are taxable to the Corporate tax, as a rule, limited liability companies (SA, SAS, SARL, etc …) and partnerships and similar groups have opted to impose the tax. CorporationTaxe rates: Normal rate: 33 1 / 3% of taxable income; Reduced rate for SMEs 15% (up € 38 […]
THE DIFFERENT FRENCH TAXES French taxes may be subdivided into four general categories: 1.direct taxes, which are imposed on the income of the taxpayer, 2.turnover and consumption taxes, such as the value added tax, which are imposed upon certain business transactions, 3.registration taxes, which are payable in connection with certain […]
There are five principal sources of tax law in France: 1.tax treaties, 2.European Union Law 3.laws and decrees, 4.case law, and 5.administrative interpretations. TAX TREATIES France has entered into approximately ninety bilateral treaties to limit double taxation; the renegotiation of such treaties and the negotiation of new treaties are continuing. 3 Subject […]