Taxes you owe if you do not have a permanent establishment in France

Taxes and levies for which foreign companies are liable depend on the type of business activity.

The corporation tax is, generally speaking, an annual tax on profits earned in France by companies and other legal entities.

VAT is a general consumption tax levied on all goods supplied and services provided in France.

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.

Withholding tax, contribution on business value added (CVAE), property tax, tax on insurance policies, payroll tax and tax on company cars.