Understanding tax rules on my investment in France
Let Business France help you clarify the tax framework, identify tax incentives and secure taxable transactions involved with your plans to set up in France.
Understanding the French tax framework
France has embarked on a process of significantly lowering the corporate tax rate, which will fall from 33.33% to 25% by 2025, bringing it into line with the EU average.
Business France will help you understand the key characteristics of France’s tax system and keep up with ongoing reforms.
Identifying measures applicable to international projects
French regulations offer a variety of tax incentives applicable to inward investment projects.
Business France can work with you to identify the main tax credits. France offers Europe’s most generous research tax credit, worth 30% on up to €100 million of eligible expenditure and 5% above this threshold, at an annual cost to the public purse of €6 billion.
Business France identifies tax deductions available for your investments (in relation to VAT and corporate tax) as well as tax exemptions that apply if you set up in a priority investment area or take over a struggling company.
Securing your investments with Tax4Business
The French tax authorities, in coordination with Business France, provide international investors with a single contact point who can respond to their main concerns and requirements in their language.
The Tax4Business information service helps set your investment plans in a clear and secure legal framework through a written position paper covering both national and local tax. The advance tax ruling procedure can also be used to formally ask the tax authorities to confirm how your investment will be treated from a tax perspective.
The Tax4Business information service is part of the Public Finances Directorate.