Tax measures to promote
competitiveness and investment


Reducing the administrative burden for companies

A single point of contact

 

  • For large companies, this is the Large Business tax office (Direction des grandes entreprises – DGE)
  • While for SMEs this is the local corporate tax office (Service des impôts des entreprises – SIE)

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  • Provides answers to investors’ questions about how taxation will be applicable to their cases
  • Enables them to seek advance rulings (rescrits) from the tax authorities
  • Offers multilingual tax-related information directly tailored to their needs
  • Provides access to further explanations in English

 

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Greater legal security

Advance tax rulings (rescrits fiscaux) have been adjusted and extended into new areas, and the statutory response time has been reduced to three months in most cases.

A second review may also be available if the taxpayer is not satisfied with the initial response.

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#1 for public R&D

funding thanks to the research tax credit (CIR)

OECD, 2019

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Competitiveness and employment tax credit (CICE)

The competitiveness and employment tax credit is a tax break on company payroll costs through lower social security contributions.

 

Since January 1, 2018 the tax credit has been worth 6% of gross payroll.

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Corporate Tax to be cut to 25% by 2022

 

French Government Figures, 2019

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30% of R&D expenses are

Tax-deductible

 

 up to €100 million (and 5% above this threshold)

French Government Figures, 2019

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