Taxes you owe if you do not have a permanent establishment in France
Publié le 20/02/2017, modifié le 04/12/2019 Lecture 1 minute
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 ?
20 février 2017
Can a foreign company be liable for property tax ?
20 février 2017
Which companies are liable for the tax on insurance policies ?
20 février 2017
How does one pay corporation tax ?
20 février 2017