The VAT refund procedure depends on where the company is based, and varies depending on whether or not the company's transactions are liable for VAT in France.

I live abroad and I am acquiring or keeping property in France. What are the tax repercussions for keeping, renting or selling this property? If you own or have property at your disposal in France on 1 January of the year you leave France, you are liable for local taxes (residence tax, public broadcast licence fee, property taxes on developed or undeveloped land) which are managed by the tax office in the location of this property. In addition, income from property in France or the rights concerning this property (undivided interest, bare ownership, life interest, etc.) and property rights (shares or stock in property companies) and ancillary revenue, which are received during the year you leave France, are taxable as either property income or business profits. Subject to international tax treaties, you are also liable for the property wealth tax (IFI) if you have net property assets worth more than €1.3 million in France on 1 January. As of January 1, 2023, property owners have to declare the occupancy situation for their properties using the “Biens immobiliers” (Properties) tab of their secure account on the impots.gouv.fr website. If you have any questions, don't forget to tell us your personal tax number, when you know it, as well as your complete name (if applicable, your name before and after marriage). If you live outside France, always check with the local tax authority to find out if you have filing and/or payment obligations in your country of residence, even if you pay taxes in France.  

Une augmentation de capital peut être réalisée soit par voie d'apports nouveaux (en numéraire ou en nature), soit par voie d'incorporation de bénéfices, réserves ou provisions.

Vous devez en principe déclarer les indemnités que vous percevez au moment de la rupture de votre contrat de travail. Vous pouvez toutefois bénéficier, selon le cas, de certaines exonérations.

D'autres charges, limitativement énumérées par la loi, peuvent être déduites à conditon d'être payées au cours de l'année d'imposition.