Corporate Taxation in France

Corporate Taxation in France

Companies in France are taxed either at income tax (impôt sur le revenu) or at corporate tax (impôt sur les sociétés) depending of the legal structure of the company. SA (société anonyme), SAS (société par actions simplifiée) and SARL (société à responsabilité limitée) is primarily subject to corporate tax, but may under certain circumstances, opt to pay income tax instead...