Take advantage of the French tax environment to make your investment a success

Taxation has become a key factor in international competitiveness. The corporate tax rate in France is currently high but it should be gradually reduced under the leadership of Emmanuel Macron’s Government, declining to 28% by 2020 and 25% by 2022. With other parameters, it will give more attractiveness to projects of foreign entrepreneurs.

Since the adoption of the Finance Law for 2018, taxation remains at the center of interest and discussion. The United States and other countries have since announced of corporate tax rate reductions in the upcoming years. More than ever, political authorities around the world consider the tax system as an attractive lever for investors.

In the context of economic growth, a drop of corporate taxation has a very direct impact on the profitability and competitiveness, also for long-term investment capacity.

A favorable tax environment

The announced gradual reduction of corporate tax rate is a positive marker and will undeniably increase the attractiveness of France. However, in a wider promising context, it is essential for investors to understand the following points:

  • How to structure the investments they plan to make in France and what kind of tax system they will be subject to;
  • The tax system, preferential systems and other taxes in France;
  • How to restructure, repatriate and secure their investments in France;
  • Upcoming Reforms.

The summary of the guide

  • Am I automatically subject to tax if I invest in France? 
  • How are my investments in France taxed?
  • Will corporate tax continue to fall?
  • Will I be taxed both in France and in my home country?
  • Which preferential tax system are my investments eligible for?
  • Apart from corporate tax, what other taxes do companies pay?
  • Am I free to (re)structure my investments in France?
  • How can I repatriate my earnings?
  • How can I secure my investments?
  • How can I secure my operations?
  • What can we expect in the future?

Download the 1st "Make a French start"booklet "The French Tax System"

Documento

The French Tax System