Corporation tax

Taxable operations

You must report the corresponding profits and pay corporation tax in France, and the contribution on any rental income:

  • If you operate as a property dealer in France
  • If you are a company with foreign capital owning an interest in a French company (property holding company (SCI), economic interest group (EIG), joint venture, general partnership (SNC), etc.) ;
  • If you rent property in France either yourself, through a company or through a property holding company

Relevant department

For corporation tax, the following companies come under the remit of the Foreign Business Tax Department:

  • Companies with foreign capital that are not established in France and that are taxable on the proportion of earnings derived from their interest in a French partnership that has not opted for corporation tax (property holding company, economic interest group, general partnership, joint venture).
  • Foreign companies not established in France that own at least two properties there and are managed by different departments, for income derived from these properties
  • Foreign companies not established in France that carry on a property dealer business

REMINDER: If you have a permanent establishment as defined for corporation tax purposes, your contact is the business tax department with jurisdiction over the location of this establishment.

Contact details of the Foreign Business Tax Department

You must register, file your earnings declarations and pay the corresponding corporation tax and contributions on any rental income with:

Service des impôts des entreprises étrangères (SIEE)
10, rue du Centre
TSA 20011
93465 Noisy-le-Grand Cedex
For further informations, please contact: + 33 1 72 95 20 31
 

PLEASE NOTE:

  • Individuals who reside abroad and who carry on a property dealer business in France are also managed by the Foreign Business Tax Department.
  • Non-professional renters of furnished accommodation who reside abroad are not managed by the Foreign Business Tax Department. VAT returns and business profit declarations are filed with the business tax department in the location of the furnished accommodation or, if the renters own several furnished accommodation units managed by different departments, in the location of the furnished accommodation unit that generates the most income.

MAJ DINR-PRO le 16/10/2023