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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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

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France offers one of the most generous research tax incentives in OECD countries

Deloitte

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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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