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)
- 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
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.
KPMG Competitive Alternative (2016)
compares the corporate tax rates of 10 countries,
taking into account differences in tax bases, tax credits and depreciation allowances.
France ranked in 1st place
for R&D services
France offers one of the most generous research tax incentives in OECD countries
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.