{"id":2137922,"date":"2026-10-04T02:54:48","date_gmt":"2026-10-04T00:54:48","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/10\/04\/foreign-company-france-corporate-tax-rate-instalments-filing-challenge-abroad\/"},"modified":"2026-10-04T02:54:48","modified_gmt":"2026-10-04T00:54:48","slug":"foreign-company-france-corporate-tax-rate-instalments-filing-challenge-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/10\/04\/foreign-company-france-corporate-tax-rate-instalments-filing-challenge-abroad\/","title":{"rendered":"Your French Company Owes Corporate Tax While You Live Abroad: Rate, Instalments, Filing and How to Challenge a Reassessment"},"content":{"rendered":"

You formed a French company from abroad, the Kbis<\/em> company identity certificate arrived from the greffe<\/em> clerk of the commercial court, the first invoices went out, and the first year closed with a profit. Then comes the question every foreign founder asks a few months too late: how much French corporate tax does the company really owe, when must it be paid, and what happens if the French tax administration disagrees with the figures. This guide answers those three questions in order, for a reader who lives outside France and runs a French SAS<\/em> simplified joint-stock company or SARL<\/em> limited liability company at a distance.<\/p>\n

French corporate tax is called the imp\u00f4t sur les soci\u00e9t\u00e9s<\/em>, universally shortened to IS<\/em>. It is a tax on the company’s own profit, separate from your personal income tax and separate from value added tax. The rules sit mainly in the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/em>, the French general tax code universally shortened to CGI<\/em>, while the audit and challenge procedures sit in the Livre des proc\u00e9dures fiscales<\/em>, the book of tax procedures. The administration that collects the tax is the Direction g\u00e9n\u00e9rale des finances publiques<\/em>, shortened to DGFIP<\/em>. Once you can name these three sources, every letter from the administration becomes easier to read: the letter always cites a CGI article for the substance of the claim and a procedure article for the deadline to reply.<\/p>\n

The stakes of getting this right are concrete. Corporate tax in France is largely self-assessed and paid in advance in quarterly instalments calculated on last year’s profit, so a profitable first year mechanically creates cash outflows in the second year even before the final bill is computed. Late filing triggers automatic surcharges, late payment triggers interest that runs every month, and a reassessment after an audit can reclassify management fees, shareholder loans or intra-group interest as non-deductible. Each of these mechanisms is governed by a short statutory sentence quoted verbatim below, followed by recent decisions of the Conseil d’\u00c9tat<\/em>, France’s supreme administrative court, that show how judges apply them. Read the guide once to set up the calendar, then keep it as a reference when a proposition de rectification<\/em>, the formal proposal of reassessment, lands in your mailbox.<\/p>\n

I. How much French corporate tax your company really owes and when to pay it<\/h2>\n

Before any calendar or payment method, two substantive questions decide everything: does France tax your company at all, and at which rate. Foreign founders frequently overpay because they assume worldwide profits are taxable, or underpay because they assume a small company pays almost nothing. The statute draws a narrower line than either assumption.<\/p>\n

A. Which profits France taxes and the 25 percent rate foreign founders misread<\/h3>\n

The starting point is the scope of the tax. Article 206 of the CGI provides that “sont passibles de l’imp\u00f4t sur les soci\u00e9t\u00e9s, quel que soit leur objet, les soci\u00e9t\u00e9s anonymes, les soci\u00e9t\u00e9s en commandite par actions, les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e”<\/a>. In plain English: public limited companies, partnerships limited by shares and limited liability companies are liable for corporate tax whatever their business purpose. Your French SAS and your French SARL therefore fall inside the tax by their legal form alone, without any minimum turnover or profit threshold. A company that has opted for partnership taxation is outside this rule, but that option is the exception and it is taken explicitly at formation, so a standard SAS or SARL created through the one-stop Guichet unique<\/em> run by the INPI<\/em> National Institute of Industrial Property is an IS taxpayer from day one.<\/p>\n

Liability is only the first filter. The second filter is territoriality: France taxes the profits made by businesses operated in France. Article 209 of the CGI states that “les b\u00e9n\u00e9fices passibles de l’imp\u00f4t sur les soci\u00e9t\u00e9s sont d\u00e9termin\u00e9s d’apr\u00e8s les r\u00e8gles fix\u00e9es par les articles 34 \u00e0 45 , 53 A \u00e0 57 , 108 \u00e0 117 , 237 ter A et 302 septies A bis et en tenant compte uniquement des b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans les entreprises exploit\u00e9es en France”<\/a>. Only profits realised in enterprises operated in France enter the French base, plus certain listed categories of French-source income and profits allocated to France by a double tax treaty. For a foreign founder this sentence carries three practical consequences. First, a French subsidiary with French staff, French premises or a French commercial activity is fully inside the French base even if its shareholders and directors live in London, New York or Dubai. Second, profits booked abroad that belong economically to the French operation can be pulled back into the French base on audit, which is why transfer pricing documentation between the French company and its foreign parent deserves attention from the first year. Third, a double tax treaty can reallocate specific profits to France or cap French withholding on outbound payments, so the treaty between France and your country of residence belongs on the reading list next to the CGI.<\/p>\n

The rate itself is simpler than its reputation. Article 219 of the CGI provides that “Le taux normal de l’imp\u00f4t est fix\u00e9 \u00e0 25 %.”<\/a> Twenty-five percent of the taxable profit is therefore the default budget assumption for any French company, large or small, and the official professional tax portal of the administration confirms the same figure for the standard rate. Founders who remember the old 33 percent rate or who mix up personal income tax bands regularly miscalculate by wide margins, so anchoring on this single sentence prevents most spreadsheet errors.<\/p>\n

A reduced rate exists for small companies, and it is worth testing every year because it applies automatically when its conditions are met. The same article 219 provides that “le taux de l’imp\u00f4t applicable au b\u00e9n\u00e9fice imposable est fix\u00e9, dans la limite de 42 500 \u20ac de b\u00e9n\u00e9fice imposable par p\u00e9riode de douze mois, \u00e0 25 % pour les exercices ouverts en 2001 et \u00e0 15 % pour les exercices ouverts \u00e0 compter du 1er janvier 2002.”<\/a> In practice, the first 42,500 euros of taxable profit of each twelve-month period bear tax at 15 percent instead of 25 percent when the company qualifies as a small or medium-sized enterprise: turnover below the statutory ceiling, fully paid-up capital, and at least 75 percent of the capital held continuously by individuals, directly or through qualifying intermediate companies. A SAS held by two individual founders living abroad with modest turnover typically meets these tests, while a subsidiary 100 percent owned by a foreign holding company normally fails the ownership test and stays at 25 percent on the full profit. The test runs year by year, so a change in shareholding or a turnover spike can move the company in or out of the reduced rate, and the administration checks the capital condition on audit.<\/p>\n

Two further points complete the picture of the bill. Long-term capital gains on qualifying holdings follow their own 15 percent and 10 percent mechanics, and deficits can be carried forward with a cap of 1,000,000 euros plus 50 percent of the profit above that amount, but neither mechanism changes the basic reflex: compute the taxable profit under French rules, apply 15 percent up to 42,500 euros when the SME conditions are satisfied, and 25 percent above. Dividends the company later pays to its foreign shareholders are a separate event governed by withholding rules and treaties, not by the corporate tax rate itself, and that event is taxed in addition to the IS already paid on the underlying profit. Founders who confuse the 25 percent corporate layer with the withholding layer regularly promise their investors net returns that the arithmetic cannot deliver.<\/p>\n

A final warning belongs here because it destroys more deductions than any other doctrine: the abnormal management act, or acte anormal de gestion<\/em>. Under the combined articles 38 and 209 of the CGI, only profits from normal management are deductible in full, and the Conseil d’\u00c9tat holds that “Constitue un acte anormal de gestion l’acte par lequel une entreprise d\u00e9cide de s’appauvrir \u00e0 des fins \u00e9trang\u00e8res \u00e0 son int\u00e9r\u00eat.”<\/a> Management fees paid to your own foreign company without proven services, interest on a shareholder loan far above market rates, or a salary paid for no work can be added back to taxable profit on this ground. The burden allocation matters: “Il appartient, en r\u00e8gle g\u00e9n\u00e9rale, \u00e0 l’administration, qui n’a pas \u00e0 se prononcer sur l’opportunit\u00e9 des choix de gestion op\u00e9r\u00e9s par une entreprise, d’\u00e9tablir les faits sur lesquels elle se fonde pour invoquer ce caract\u00e8re anormal.”<\/a> The administration must therefore prove the facts showing abnormality, but once it shows, for example, that no service backed the invoice, the deduction falls. A companion ruling on intra-group loans repeats the rule in nearly identical terms: “Il appartient, en principe, \u00e0 l’administration fiscale, qui n’a pas \u00e0 se prononcer sur l’opportunit\u00e9 des choix de gestion op\u00e9r\u00e9s par une entreprise, d’\u00e9tablir les faits sur lesquels elle se fonde pour invoquer ce caract\u00e8re anormal.”<\/a> Document every related-party payment as if this sentence will be read back to you: engagement letter, time records, deliverables, market benchmarks for interest rates, and board minutes approving the expense.<\/p>\n

B. Advance instalments, balance and filing deadlines you must diary from abroad<\/h3>\n

French corporate tax is prepaid. Article 1668 of the CGI provides that “L’imp\u00f4t sur les soci\u00e9t\u00e9s donne lieu au versement, au comptable public comp\u00e9tent, d’acomptes trimestriels d\u00e9termin\u00e9s \u00e0 partir des r\u00e9sultats du dernier exercice clos.”<\/a> Each year the company pays four quarterly instalments computed from last year’s results, and the same article fixes the diary dates: “Les paiements doivent \u00eatre effectu\u00e9s au plus tard les 15 mars, 15 juin, 15 septembre et 15 d\u00e9cembre de chaque ann\u00e9e.”<\/a> The balance for the year is then paid when the annual return is filed, and any excess over the final liability is refunded or credited. Newly created companies are exempt from instalments during their first financial year, which softens the first cash call, but the exemption lasts one year only: a company created in 2025 with a profitable first year pays four instalments through 2026 computed on that first profit, whether or not 2026 itself is profitable. This mechanical link between last year’s profit and this year’s cash outflows is the single most common cause of cash crises in young French subsidiaries, and it is entirely predictable once the rule is known.<\/p>\n

The filing deadline depends on the closing date. Article 223 of the CGI provides that “la d\u00e9claration du b\u00e9n\u00e9fice ou du d\u00e9ficit est faite dans les trois mois de la cl\u00f4ture de l’exercice.”<\/a> A company closing on 31 December files within three months in principle, and the same article adds the operational deadline used every year: “la d\u00e9claration est \u00e0 d\u00e9poser au plus tard le deuxi\u00e8me jour ouvr\u00e9 suivant le 1er mai.”<\/a> In practice the 31 December company files its corporate return, the detailed liasse fiscale<\/em> bundle of financial statements and tax schedules, in early May, through the professional online account on the impots.gouv.fr portal. A company with an off-calendar year end, for example 30 June, files within three months of that date instead. The return must be accompanied by the shareholders’ meeting documents and the schedule of distributed profits, which is why the tax calendar and the company-law calendar interlock: the annual shareholders’ meeting that approves the accounts feeds the figures that the tax return reports. Our companion guide on the annual legal calendar of a French company run from abroad<\/a> walks through the meeting, filing with the greffe and publication in the BODACC official bulletin of civil and commercial announcements, and it pairs naturally with this tax guide.<\/p>\n

Payment runs exclusively through the professional tax account. France has no corporate tax payment by foreign bank transfer slip or by cheque for these amounts: the acomptes<\/em> instalments and the balance are paid online by direct debit from a bank account registered with the DGFIP, which means the company needs a French or SEPA-compatible business account linked to its SIREN<\/em> company registration number from the first year. Founders who keep only a foreign account discover the problem on 14 March, the day before the first instalment falls due. Open the account early, register the direct debit mandate, and test a small payment before the first deadline.<\/p>\n

Missing a deadline costs money through two separate meters that run at the same time. Article 1727 of the CGI provides that “Toute cr\u00e9ance de nature fiscale, dont l’\u00e9tablissement ou le recouvrement incombe aux administrations fiscales, qui n’a pas \u00e9t\u00e9 acquitt\u00e9e dans le d\u00e9lai l\u00e9gal donne lieu au versement d’un int\u00e9r\u00eat de retard.”<\/a> Late payment interest currently accrues at 0.20 percent per month, so a 50,000 euro balance paid six months late costs 600 euros of interest before any penalty. Article 1728 of the CGI adds surcharges on late returns: “Le d\u00e9faut de production dans les d\u00e9lais prescrits d’une d\u00e9claration ou d’un acte comportant l’indication d’\u00e9l\u00e9ments \u00e0 retenir pour l’assiette ou la liquidation de l’imp\u00f4t entra\u00eene l’application, sur le montant des droits mis \u00e0 la charge du contribuable ou r\u00e9sultant de la d\u00e9claration ou de l’acte d\u00e9pos\u00e9 tardivement, d’une majoration de :”<\/a> followed by 10 percent without a formal notice or with filing within thirty days of the notice, 40 percent beyond that, and 80 percent for concealed activity. The same article specifies the entry-level case precisely: “10 % en l’absence de mise en demeure ou en cas de d\u00e9p\u00f4t de la d\u00e9claration ou de l’acte dans les trente jours suivant la r\u00e9ception d’une mise en demeure d’avoir \u00e0 le produire dans ce d\u00e9lai”<\/a>. Interest and surcharge stack: a late return showing a large liability can cost 10 percent plus monthly interest, and both appear on the same collection notice. From abroad, the practical defence is boring and effective: a shared calendar with the four instalment dates, the return deadline, and a thirty-day buffer for gathering documents from the accountant.<\/p>\n

A short Paris note helps founders who concentrate everything in the capital. A company whose registered office, or si\u00e8ge social<\/em>, sits in Paris files with the Paris commercial court greffe, publishes in the BODACC like every other French company, and answers to the Paris tax offices for collection, but the substantive IS rules are national and identical in every d\u00e9partement<\/em>. Paris only changes the logistics: which Service des imp\u00f4ts des entreprises<\/em> business tax office holds the file, which administrative court hears a dispute, and how fast the greffe processes filings at peak season. Do not pay a premium for a Paris address in the belief that the tax rate differs there; it does not.<\/p>\n

II. What happens when the administration challenges your figures<\/h2>\n

Most foreign founders meet the French tax audit, the v\u00e9rification de comptabilit\u00e9<\/em>, between the second and fourth year: a notice arrives, an auditor visits the accountant or works remotely, and months later a proposal of reassessment arrives by post. The procedure that follows is formal, deadline-driven, and winnable when the formalities are respected. It is lost quickly when the formalities are ignored from abroad.<\/p>\n

A. Tax audit, reassessment procedure and the penalties clock<\/h3>\n

An audit ends either with no adjustment or with reassessments, and reassessments of corporate tax follow the adversarial procedure unless a special regime applies. Article L55 of the book of tax procedures provides that “les rectifications correspondantes sont effectu\u00e9es suivant la proc\u00e9dure de rectification contradictoire d\u00e9finie aux articles L. 57 \u00e0 L. 61 A.”<\/a> The word contradictoire<\/em> is the key: the administration must state its case first and let you answer before assessing the tax. The opening document of that dialogue is the proposal of reassessment. Article L57 provides that “L’administration adresse au contribuable une proposition de rectification qui doit \u00eatre motiv\u00e9e de mani\u00e8re \u00e0 lui permettre de formuler ses observations ou de faire conna\u00eetre son acceptation.”<\/a> Every defence starts by testing this sentence against the letter received: does it name the tax, the year, the base, and the reasons.<\/p>\n

The Conseil d’\u00c9tat enforces this motivation requirement strictly, and two recent rulings show the standard. In a 2018 decision on an insufficiently explained proposal, the court recalled the statutory sentence and held that a missing calculation element deprives the taxpayer of the ability to reconstruct the base and reply usefully, which voids the procedure for that reassessment. The same court clarified in a 2024 ruling on distributed income that “pour \u00eatre r\u00e9guli\u00e8re, une proposition de rectification doit comporter la d\u00e9signation de l’imp\u00f4t concern\u00e9, de l’ann\u00e9e d’imposition et de la base d’imposition, et \u00e9noncer les motifs sur lesquels l’administration entend se fonder pour justifier les redressements envisag\u00e9s de fa\u00e7on \u00e0 permettre au contribuable de formuler ses observations de mani\u00e8re utile.”<\/a> The ruling adds a practical tolerance for group cases: for distributed income, the motivation may come from reproducing the proposal sent to the distributing company or attaching it, provided that document is itself properly reasoned. Concretely, when your French company and you as shareholder both receive proposals on the same facts, compare the two letters line by line: an annexe mentioned but not attached, a year missing, or an amount that cannot be reconciled with the schedules may be a procedural defect worth raising within the thirty-day reply period, extendable by thirty further days on request.<\/p>\n

Substance follows procedure. The most frequent corporate adjustments against founder-led companies are management fees without proven services, excessive shareholder-loan interest, private expenses run through the company, and provisions without a real risk. Each follows the abnormal-management-act test quoted in Part I: the administration proves facts showing the company impoverished itself for purposes outside its interest, and the deduction falls for the corresponding amount. A second frequent ground is hidden distribution: amounts the administration treats as paid out to the shareholder rather than kept in the company. Article 109 of the CGI treats as distributed income “Tous les b\u00e9n\u00e9fices ou produits qui ne sont pas mis en r\u00e9serve ou incorpor\u00e9s au capital”<\/a>, and the 2024 ruling recalls that once the administration refuses the taxpayer’s observations, it must prove the beneficiary actually received the funds, while a shareholder who alone holds the broadest powers over the company and can use its assets unchecked is presumed to have received distributions made by the controlled company. A sole founder-president who mixes personal and company spending therefore faces a double hit: add-back at company level plus personal taxation of the same amounts as distributed income.<\/p>\n

Penalties on reassessed amounts follow a ladder the proposal must spell out. Good-faith errors bear the late-payment interest and, depending on the case, no deliberate-fault surcharge. Deliberate failure, abuse of law, or concealed activity attract 40 percent or 80 percent surcharges, and each surcharge must be reasoned separately from the base adjustment: the Conseil d’\u00c9tat treats the surcharge as its own head of reassessment with its own motivation requirement. From abroad, the reflex is to diary two clocks on receipt of any proposal: the thirty days to file written observations, and the separate regime of collection, because the administration can begin recovery steps once the tax is assessed even while the dispute continues, unless a payment deferral with guarantees is obtained. Never let a proposal sit unanswered because you are travelling; an unanswered proposal becomes an assessment by default.<\/p>\n

B. How to challenge a corporate-tax reassessment from abroad without losing rights<\/h3>\n

Challenging a French corporate-tax reassessment from abroad follows five steps, and each step has a deadline that runs regardless of where you live. First, reply to the proposal of reassessment within thirty days, extendable once by thirty days on written request before expiry. The reply should answer every head of adjustment separately, attach the missing proof the auditor claims not to have, and raise procedural defects first: insufficient motivation, wrong year, amounts that do not reconcile. A well-documented reply sometimes halves the adjustment at this stage, because the auditor can abandon a head of reassessment before assessment. Second, after the administration confirms the adjustments in whole or in part, file a formal claim, the r\u00e9clamation contentieuse<\/em>, with the tax office, generally by 31 December of the second year following assessment, asking for discharge and stating each ground. Third, if the claim is rejected expressly or by six months of silence, bring the case before the administrative court within two months of the rejection. Fourth, appeal to the administrative court of appeal within two months of the first judgment if needed. Fifth, a final appeal on points of law lies to the Conseil d’\u00c9tat. At every stage the file moves on paper and through the T\u00e9l\u00e9recours<\/em> online court platform, so distance is manageable, but representation by counsel admitted before the relevant court and fluent document exchange with your French accountant are essential.<\/p>\n

Evidence wins these cases, and distance must not become an excuse for thin files. For management fees, produce the service agreement, emails commissioning the work, deliverables, time sheets, and proof the price matches market rates; the 2023 Collectivision ruling shows that indirectly remunerating a director through a service company is not abnormal by itself when the competent company bodies decided it and the payment has a real counterpart for the company, but the company must establish that reality. For shareholder-loan interest, produce the loan agreement, the bank term sheet offered at the same time, and a rate benchmark: the 2025 Malakoff ruling annulled an adjustment precisely because the lower court had not checked whether the absence of a property guarantee deviated from market practice for a comparable borrower, nor whether the company had deliberately impoverished itself. For provisions and reserves, produce the risk analysis contemporaneous with the closing, not reconstructed two years later. Keep all of this in the company’s French files, not only on the founder’s laptop abroad, because the auditor examines the company’s books where they are kept.<\/p>\n

Paris and the \u00cele-de-France region deserve a specific paragraph since many foreign founders register there. Jurisdictionally, a company with its si\u00e8ge social<\/em> in Paris litigates first before the Paris administrative court and on appeal before the Paris administrative court of appeal, whose case law on management fees and intra-group interest is dense and worth citing. Practically, Paris audits move faster and greffe filings peak in June and July, so diary earlier internal deadlines than the statutory ones. Substantively, nothing differs: the 25 percent rate, the instalment dates, the return deadline and the procedural guarantees apply identically in Paris, Lyon or Bordeaux. The only Paris-specific reflex is logistical: designate a Paris-based correspondent, accountant or counsel, empowered to receive mail, check the professional tax account weekly, and alert you the day a proposal arrives, because every deadline runs from receipt, not from the day you happen to read the letter.<\/p>\n

Two related taxes regularly surprise foreign founders during the same dispute and deserve a brief mention so they are not discovered on the collection notice. The cotisation fonci\u00e8re des entreprises<\/em>, or CFE<\/em>, the local business premises tax, is due every year from the second year of activity even by companies with little profit, and it has its own return and its own deadlines. Payroll taxes and social contributions collected through the URSSAF<\/em> network for collecting social security contributions follow separate audit tracks with separate challenge procedures. A corporate-tax victory does not cancel a CFE or URSSAF assessment, and each must be challenged on its own track within its own deadline. Your accountant should confirm each year that IS, VAT, CFE and social filings are all covered, because the administration’s computers cross-check them.<\/p>\n

Conclusion<\/h2>\n

A French company run from abroad pays corporate tax on its French profits at 25 percent, with 15 percent on the first 42,500 euros when the small-company conditions are met, prepaid in four instalments on 15 March, 15 June, 15 September and 15 December, and settled on a return filed within three months of closing, in early May for a calendar-year company. When the administration disagrees, it must reason its proposal precisely enough for you to answer usefully, it must prove the facts behind any abnormal-management-act claim, and it must reason each surcharge separately. Answer every proposal within thirty days, document every related-party payment as if a judge will read the file, and run the dispute through claim, court and appeal without missing a single deadline. Managed this way from the first year, French corporate tax becomes a predictable line in the business plan rather than a letter that ruins a quarter.<\/p>\n","protected":false},"excerpt":{"rendered":"

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