You must report the corresponding profits and pay corporation tax in France, and the contribution on any rental income:. Article A 2 of the French General Tax Code provides that legal entities which do not have their registered office in France but which carry on operations or own assets there, are taxable in the place set by an order from the Minister for the Economy and Finance. Article 23 ter of Appendix IV to the French General Tax Code stipulates that the place of taxation for companies and legal entities, which do not have their registered office in France but which carry on operations or own assets there, is:.
If there are several places of taxation once this rule has been applied, taxation of all the relevant real property shall be assessed by the Foreign Business Tax Department. Corporation tax must be spontaneously computed and paid. Payment is staggered over the year and is made using instalment form no. For corporation tax, the following companies come under the remit of the Foreign Business Tax Department: Companies with foreign capital that are not established in France and that are taxable on the proportion of earnings derived from their interest in a French partnership that has not opted for corporation tax property holding company, economic interest group, general partnership, joint venture.
Individuals who reside abroad and who carry on a property dealer business in France are managed by the Foreign Business Tax Department. Non-professional renters of furnished accommodation who reside abroad are not managed by the Foreign Business Tax Department. VAT returns and business profit declarations are filed with the Business Tax Department in the location of the furnished accommodation or, if the renters own several furnished accommodation units managed by different departments, in the location of the furnished accommodation unit that generates the most income.
Menu principal. Aller au champ "Rechercher". Aller au contenu principal. Votre avis sur le site. Corporation tax. Taxable operations You must report the corresponding profits and pay corporation tax in France, and the contribution on any rental income: If you operate as a property dealer in France If you are a company with foreign capital owning an interest in a French company property holding company SCI , economic interest group EIG , joint venture, general partnership SNC , etc.
If you rent property in France either yourself, through a company or through a property holding company Article A 2 of the French General Tax Code provides that legal entities which do not have their registered office in France but which carry on operations or own assets there, are taxable in the place set by an order from the Minister for the Economy and Finance.
