Fiscal environment in France
Understanding the taxation applicable to your investments in France
France has undertaken a significant reduction in the corporate tax rate, which decreased from 33.33% to 28% in 2020 and will reach 25% by 2022, bringing the corporate tax rate back in line with the EU average.
What tax incentives are available for your projects?
Business France will identify the main tax credits with you.
France boasts the most generous research tax credit in Europe, with 30% up to €100 million in expenditure and 5% beyond, at an annual cost of €6 billion.
Business France identifies the tax deductions available for your investments (in terms of VAT and corporate tax) as well as the tax exemptions applicable in the event of setting up in a priority investment zone or in the event of taking over an ailing business.
Securing your investments with Tax4business
The French tax authorities, in coordination with Business France, provide international investors with a single point of contact capable of responding, in their language, to their main concerns and needs.
Tax4Business enables you to position your investment projects within a clear and secure legal framework through a written position covering national and local taxes.
The tax ruling also gives you the opportunity to formally ask the authorities about the tax framework that applies to your investment.
Tax4Business is run by the French government’s Public Finances Directorate (DGFiP).
Contact: Tax4business@dgfip.gouv.fr
