Business leaders often have difficulty choosing a type of vehicle or how to finance it when purchasing it. These choice problems are often linked to tax issues, also, to facilitateRead More »Corporate vehicles and taxation
Through this second part of the finance law for 2020, we will see the main measures which concern small and medium-sized enterprises. This study will focus on: The scope ofRead More »Finance act for 2020: Main provisions concerning companies
We present below some of the main measures adopted in the French finance law for the year 2020. The provisions presented relate to: The taxation of individuals; Local taxes. TheRead More »Finance act for 2020: Main provisions concerning personal taxation
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
The second part of this finance law is devoted to the provisions concerning companies. We will limit ourselves through this article to summarize the major measures of this text. YouRead More »Finance Act for 2019: Main provisions concerning Companies
This year we are again presenting the most important provisions of the Finance Act in two parts: Personal taxation: presented in this article; Corporate taxation: which will be published inRead More »Finance Act for 2019: Main provisions concerning Personal taxation
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
