France Business & Corporate Tax Guides
6 guides on Corporate tax, company forms, holding companies, and insolvency.
France Business Expenses Guide (Frais Professionnels — Déduction des Charges d'Entreprise)
deductible business expenses in France — the general principles of deduction, the specific rules for meals, travel, entertainment, vehicles, home office, and the penalties for non-deductible expenses.
France Closing a Business Guide (Cessation d'Activité, Liquidation, Dissolution)
French business closure and liquidation procedures — the dissolution (dissolution) and liquidation (liquidation) of a company, the tax consequences of the cessation of activity (cessation d'activité), the capital gains on the distribution of assets, and the final tax return.
France Company Forms Guide (SAS, SARL, EURL, SASU — Statuts Juridiques)
French business legal forms — the characteristics, the tax regimes, the governance rules, and the social security of the managers for each company form.
France Corporate Tax Guide (Impôt sur les Sociétés — IS)
French corporate tax (IS) — the standard 25% rate, the reduced 15% rate for SMEs, the social solidarity contribution, the tax consolidation (intégration fiscale), the territoriality rules, and the reporting obligations.
France Holding Companies Guide (Sociétés Mères, Intégration Fiscale, Holdings)
French holding company taxation — the régime mère-fille (parent-subsidiary regime), the tax consolidation (intégration fiscale), the holding company structures, and the financing of subsidiaries.
France Starting a Business Guide (Création d'Entreprise)
starting a business in France — the legal forms (SARL, SAS, EURL, SASU, auto-entrepreneur), the registration procedures, the tax regimes, the social security for business owners (Sécurité Sociale des Indépendants — SSI), and the ongoing obligations.