Taxes you owe if you do not have a permanent establishment in France
Taxes and levies for which foreign companies are liable depend on the type of business activity.
Corporation tax
The corporation tax is, generally speaking, an annual tax on profits earned in France by companies and other legal entities.
VAT
VAT is a general consumption tax levied on all goods supplied and services provided in France.
The 3% tax on market value
French and foreign legal entities (corporate bodies, organisations, trusts or comparable institutions) which directly or indirectly own one or more real properties in France or real property rights relating to the properties are liable to a 3% tax on the market value of these properties or rights.
Other taxes
Withholding tax, contribution on business value added (CVAE), property tax, tax on insurance policies, payroll tax and tax on company cars.
Questions fréquentes
Can a foreign company be liable for corporation tax in France ?
Publié le 20-02-2017 / Modifié le 05-08-2020
My company holds shares in a French property holding company (SCI). Is it liable for French taxes ?
Publié le 20-02-2017 / Modifié le 05-08-2020
My company rents property in France: is it liable for corporation tax ?
Publié le 20-02-2017 / Modifié le 05-08-2020
My company is a property dealer in France; is it liable for corporation tax ?
Publié le 20-02-2017 / Modifié le 05-08-2020
My company acts as a non-professional renter of furnished accommodation. For which taxes is it liable ?
Publié le 20-02-2017 / Modifié le 05-08-2020
Can a foreign company be liable for property tax ?
Publié le 20-02-2017 / Modifié le 05-08-2020
My company pays compensation to non-resident persons or legal entities. It is liable for withholding tax ?
Publié le 20-02-2017 / Modifié le 05-08-2020
Which companies are liable for the 3% tax on the market value of property ?
Publié le 20-02-2017 / Modifié le 05-08-2020
Can a foreign company be liable for the contribution on business value added (CVAE) ?
Publié le 20-02-2017 / Modifié le 04-07-2022
Which companies are liable for the tax on insurance policies ?
Publié le 20-02-2017 / Modifié le 05-08-2020
How does one pay corporation tax ?
Publié le 20-02-2017 / Modifié le 05-08-2020