Travel costs are in principle deductible insofar as they have been incurred in the interest of business. We will see the specific rules that exist however for certain categories ofRead More »Travel expenses deductible from the tax result of companies
At the end of the year, it is customary in many companies to give gifts to people in business relationships or to employees. We will recapitulate, through this article, theRead More »Gifts in business – Tax and social consequences
Most companies that own or use vehicles of a certain category, which we are going to define, must declare and pay an annual tax each year during the month ofRead More »Vehicle Tax on Companies (T.V.S.)
Below is an inventory of the main expenses that companies subject to the Industrial and Commercial Benefits (B.I.C.) or corporate income tax in France can deduct to determine their taxableRead More »Deductible expenses of benefits of companies in France
Municipalities can ask holidaymakers staying in their territory to pay a tourist tax. However, the municipality is authorized to exempt certain categories of holidaymakers. The tourist tax and the periodRead More »Tourist Tax
We propose below an agenda for a year by specifying the deadlines for the declaration and payment of various taxes concerning companies. The operations concerned by the deadlines are indicatedRead More »Tax Deadlines of companies in France
Trade within the E.E.C. is free, without formalities and without border controls. However, companies are required to provide customs services monthly with a Goods Exchange Declaration (D.E.B.) for the exchangeRead More »Declaration of Exchanges of Goods (DEB) and European Declaration of Services (DES)
To help Anglophone investors better understand French law, we will try to give a translation as expressive as possible of some legal terms in three areas: Tax, Company law, SocialRead More »Some Legal or Fiscal terms commonly used in France and their translation in English
There are a large number of different taxes in France. We will briefly introduce the most common. We can classify them into four categories: Inheritance taxes, Income taxes, Local taxes,Read More »Taxes in France
The “TERRITORIAL ECONOMIC CONTRIBUTION” (CET) is due by all industrial or commercial companies operating an activity in France. It is used to finance local authorities (municipalities, departments, regions). It consistsRead More »Territorial Economic Contribution
Taxpayers taxed on income tax in France have a broad mechanism to reduce the amount of their tax. Through this article we will mention the main investments or expenses deductibleRead More »The Tools of Defiscalization in France
