Oct 21, 2025 · The exceptional surtax on corporate income tax, which was introduced by the 2025 Finance Act and applies to the largest companies with significant profits would be extended by one …

On 14 October 2025, the French Government presented the draft Finance Bill for 2026. Changes made in the draft Bill may affect corporations in various ways, including with regard to corporate income …

Jun 5, 2025 · A non-resident company is subject to CIT in France on income attributable to French business activity or to a French PE, as well as on income from real estate located in France. For …

1 day ago · France's government negotiates a contested 2026 surtax on large corporations’ profits amid political opposition and business sector warnings.

Small and medium-sized businesses with sales of up to €10m will automatically benefit from a reduced rate of corporate income tax of 15% on the portion of profits not exceeding €42,500 for financial …

Oct 27, 2025 · Initially introduced by the Finance Bill for 2025, the exceptional contribution applies to companies subject to corporate income tax (CIT) that generate turnover in France exceeding EUR 1 …

Nov 6, 2025 · After intense debates, MPs approved multiple amendments impacting income tax, corporate tax, inheritance tax, and more. The bill aims to increase public revenues by taxing large …

Jun 5, 2025 · The rate of the tax is 8%, and the tax base is very specific (and not directly related to the fair value of the shares). It is not deductible from the taxable income.

It applies to French residents with an income exceeding EUR 250,000 (EUR 500,000 for married couples and other joint filers) whose effective income tax rate is below 20% of their adjusted tax …

Oct 29, 2024 · Companies with annual turnover in France of at least EUR 1 billion would be subject to an exceptional surtax on corporate income tax for two years.