Corporate tax registration in France
A European company run or established in France may be subject to French corporate income tax. Here is how tax enrolment works, which returns follow, and what a tax agent can do for you.
What does registering for corporate tax mean?
Corporate income tax (impôt sur les sociétés, IS) is a tax on profits. There is no separate procedure with that name: the company makes itself known to the authorities through an online formality on the French one-stop shop for business formalities (guichet unique), which forwards the file to the commercial registry, to INSEE (SIREN and SIRET numbers) and to the competent business tax office (SIE). This file opens the company’s tax account, including for corporate tax.
Who is subject to corporate tax in France?
The tax authorities state that capital companies, such as SA, SAS and SARL, are subject to corporate tax. For a company incorporated in another EU country, it all depends on its connection with France: an establishment, management exercised from France, or a habitual activity. Tax treaties between states can also change the analysis. Several of them use, for example, the place where the company is effectively managed.
The enrolment steps
The exact documents depend on the situation. For a foreign company, they generally include an extract from the home-country registry less than three months old, the articles of association, a proof of address in France and the representative’s identity documents. The final list is given by the one-stop shop.
Returns and payments after registration
| Obligation | What to know |
|---|---|
| Results return | Form 2065-SD and tax package filed electronically. Deadline: three months after year-end, or the 2nd working day after 1 May if the financial year follows the calendar year. |
| Instalments | Four instalments on 15 March, 15 June, 15 September and 15 December, each equal to a quarter of the previous year’s tax. None if that tax is below €3,000. |
| Balance | Paid by the 15th of the fourth month after year-end, i.e. 15 May for a financial year ending 31 December. |
| Payment | Electronic. |
These rules are detailed on the official page Taxation of results (impots.gouv.fr). For a company newly subject to corporate tax, the first financial year follows specific rules, in particular for instalments: they must be checked case by case.
Accounting: what stays with a chartered accountant
The results return relies on annual accounts. Preparing those accounts and the tax package is generally the work of a chartered accountant (expert-comptable). Hanoutax does not keep your books or prepare the tax package: we work with the professional you choose, or we can introduce you to one.
How Hanoutax helps
Hanoutax, a tax agent acting under a written mandate, can handle for you a preliminary analysis of your connection with France, preparation and follow-up of the registration formality, opening and setting up your tax account, the calendar of instalments and deadlines, and follow-up of notices (see notices and deadlines follow-up). Nothing is filed without your written approval.
Corporate tax is often combined with VAT registration and the CFE.
FAQ
My company is Irish: am I subject to corporate tax in France?
It depends on its connection with France. If it is run from France or has an establishment there, it may be taxable there, depending on the applicable treaty. The analysis is based on the facts before any step is taken.
Do I need a SIRET to register for corporate tax?
Registration goes through the one-stop shop, which leads to the allocation of the SIREN and SIRET numbers. Attachment to a tax office follows from it.
Does Hanoutax prepare the accounts and the tax package?
No. This work is generally for a chartered accountant. We coordinate with them.
When is corporate tax paid?
By instalments on 15 March, 15 June, 15 September and 15 December, then a balance by the 15th of the fourth month after year-end, subject to the first-year rules.
For information only; this is not legal advice. The rules that apply depend on your situation.