France Industry & Special Topics Guides
5 guides on Aviation, agriculture, creative, financial, tourism, and life sciences.
France Creative Industries Tax Guide (Cinéma, Audiovisuel, Jeux Vidéo, Art)
French tax incentives for the creative industries — the film and TV tax credit (Crédit d'Impôt Cinéma et Audiovisuel), the video game tax credit (Crédit d'Impôt Jeu Vidéo), the performing arts tax rules, and the artist income taxation.
France Hospitality and Tourism Tax Guide (Hôtellerie, Restauration, Tourisme)
French tax rules for the hospitality and tourism sector — the TVA rates for hotels and restaurants, the CVAE (cotisation sur la valeur ajoutée), the taxe de séjour (tourist tax), and the specific social regimes for seasonal workers.
France Pharma and Life Sciences Tax Guide (Crédit d'Impôt Recherche, JEI, Health Biotech)
French tax incentives for the pharmaceutical and life sciences industry — the R&D tax credit (CIR), the Young Innovative Enterprises (JEI) regime, the patent box regime, and the specific rules for clinical trials.
France Renewable Energy Tax Guide (Énergies Renouvelables — Solaire, Éolien, Biomasse)
French tax incentives for renewable energy — the reduced TVA rate for energy-efficiency works (5.5%), the CIR for renewable energy R&D, the tax reductions for energy transition investments, and the specific regimes for solar and wind energy.
France Transport and Logistics Tax Guide (Transport Routier, Logistique, Taxe à l'Essieu)
French tax rules for the transport and logistics sector — the TVA on transport, the taxe à l'essieu (axle tax), the TICPE (fuel tax), the IFER on electricity, and the specific social regimes for transport workers.