{"id":2146866,"date":"2026-10-13T10:56:12","date_gmt":"2026-10-13T08:56:12","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/10\/13\/foreign-company-france-first-corporate-tax-is-acomptes-liasse-abroad\/"},"modified":"2026-10-13T10:56:12","modified_gmt":"2026-10-13T08:56:12","slug":"foreign-company-france-first-corporate-tax-is-acomptes-liasse-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/10\/13\/foreign-company-france-first-corporate-tax-is-acomptes-liasse-abroad\/","title":{"rendered":"Your French Company’s First Corporate Tax Bill While You Live Abroad: IS Rate, Acomptes, Liasse Fiscale and How to Fix a Late Filing"},"content":{"rendered":"

You formed your French company without leaving home. The Kbis<\/em> \u2014 the official registration certificate that proves your company exists \u2014 arrived by email, the greffe<\/em>, the registry office of the commercial court, recorded your articles, and your first invoices went out with French VAT. Then a new message lands in your online tax account: your company owes imp\u00f4t sur les soci\u00e9t\u00e9s<\/em>, usually shortened to IS, the French corporate income tax, and the first instalments are already due. Many foreign founders discover at that moment that French corporate tax does not wait for you to move to France, open a French office, or even close your first profitable year. It runs on its own calendar, with quarterly payments computed on last year’s profit, a full tax return bundle called the liasse fiscale<\/em>, and penalties that grow every month you ignore them. This guide explains, for a founder or parent company running a French SAS, SASU or SARL from London, New York, Dubai, Singapore or anywhere else, who pays IS and on what profits, the standard 25% rate, the four advance payments known as acomptes<\/em>, the filing deadline for the liasse fiscale<\/em>, and exactly how to fix a late filing from abroad before interest and surcharges pile up.<\/p>\n

I. Does a French Company Owned From Abroad Pay Corporate Tax in France<\/h2>\n

The short answer is yes in almost every case that matters to a foreign founder. Once your company is registered in France, it becomes a French taxpayer for the profits its French business earns, even if every shareholder and director lives outside France and every board decision is taken over video calls. The sections below set out which companies fall inside the tax, which profits France taxes, and the rate applied to them.<\/p>\n

A. Which Companies Pay IS in France and at What Rate<\/h3>\n

Article 206 of the French General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts<\/em>) lists the companies liable to corporate tax: “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 n’ayant pas opt\u00e9 pour le r\u00e9gime fiscal des soci\u00e9t\u00e9s de personnes dans les conditions pr\u00e9vues au IV de l’article 3 du d\u00e9cret n\u00b0 55-594 du 20 mai 1955 modifi\u00e9” (Article 206, General Tax Code, in force on 13 October 2026<\/a>). The same article sweeps up the remaining vehicles foreign investors actually use, since it adds “toutes autres personnes morales se livrant \u00e0 une exploitation ou \u00e0 des op\u00e9rations de caract\u00e8re lucratif” (Article 206, General Tax Code<\/a>), which covers the SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e<\/em>, the flexible joint-stock company almost every foreign founder chooses) and the SASU (its one-shareholder version). In practice, then, a French SAS, SASU, SA or SARL that has not validly elected for partnership taxation pays IS as the default. If you deliberately chose a partnership-tax option for your SARL or a transparent vehicle, confirm in writing with your accountant that the option was actually recorded, because the tax office applies the default corporate-tax regime whenever the option is missing from the file.<\/p>\n

The second question is which profits France taxes when the owners are abroad. Article 209 of the same code answers it with the territoriality principle: French corporate tax takes into account “en tenant compte uniquement des b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans les entreprises exploit\u00e9es en France” (Article 209, General Tax Code, in force on 13 October 2026<\/a>), alongside profits whose taxation is attributed to France by a double-tax treaty. Concretely, the profits your French company earns through its French activity \u2014 sales to French customers, services performed from France, rent from French premises \u2014 are taxable in France even if the money is immediately upstreamed to a foreign parent or the shareholders never set foot in the country. Conversely, profits earned by a genuinely separate foreign branch of your French company are generally outside French IS, though that carve-out raises its own evidence questions and you should document where each stream of profit is actually generated. Where a treaty allocates taxing rights differently, for example on certain cross-border dividends, interest or royalties, the treaty applies, but it never removes the French company itself from IS on its French operating profit.<\/p>\n

The rate is straightforward for most founders. Article 219 of the General Tax Code states: “Le taux normal de l’imp\u00f4t est fix\u00e9 \u00e0 25 %.” (Article 219, General Tax Code, in force on 13 October 2026<\/a>). That 25% standard rate applies to the taxable profit computed under French tax rules, which start from your accounting profit and then apply a long series of tax adjustments for items such as non-deductible penalties, thin-capitalisation interest limits, depreciation restatements and loss carry-forwards. Article 219 also organises separate or reduced rates for specific categories of profit, including long-term capital gains on certain holdings and income from qualifying innovation, and it provides a reduced rate for qualifying small companies within a capped slice of profit. Those thresholds and categories change over time, so before you budget, open the in-force version of Article 219<\/a> on L\u00e9gifrance and the business tax pages of the official portal at impots.gouv.fr<\/a> rather than relying on last year’s blog post. For a first profitable year, most foreign-owned SMEs simply apply 25% to the estimated taxable result and treat any reduced slice as a welcome correction, not as the plan.<\/p>\n

Two practical consequences follow for founders abroad. First, French IS is a tax on the company, not on you personally: the bill is issued in the company’s online professional tax account (espace professionnel<\/em> on impots.gouv.fr), must be paid from company funds, and your personal foreign bank account does not settle it. Second, the taxable result is built on French accounts. Article L123-12 of the Commercial Code requires that “Toute personne physique ou morale ayant la qualit\u00e9 de commer\u00e7ant doit proc\u00e9der \u00e0 l’enregistrement comptable des mouvements affectant le patrimoine de son entreprise.” (Article L123-12, Commercial Code, in force on 13 October 2026<\/a>) and that “Elle doit \u00e9tablir des comptes annuels \u00e0 la cl\u00f4ture de l’exercice au vu des enregistrements comptables et de l’inventaire.” (Article L123-12, Commercial Code<\/a>). If your bookkeeping is kept abroad in another language or under another GAAP, your French accountant must still produce French annual accounts \u2014 balance sheet (bilan<\/em>), profit and loss statement (compte de r\u00e9sultat<\/em>) and notes (annexe<\/em>) \u2014 because those accounts are the starting point of the IS computation. If you are still at the creation stage, our step-by-step guide to setting up a company in France as a foreign founder, from bank account to Kbis, VAT and first hire<\/a> explains how the registration, the company tax account and the first filings fit together.<\/p>\n

B. When to Pay IS Acomptes in France: March, June, September and December<\/h3>\n

The feature of French corporate tax that surprises foreign founders most is that you pay most of the year’s tax before the year is over, in four advance instalments called acomptes<\/em>. Article 1668 of the General Tax Code provides: “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.” (Article 1668, General Tax Code, in force on 13 October 2026<\/a>). In plain terms, each instalment is computed from the profit of the last closed financial year, and the four instalments together approximate the IS due on that past profit. When the current year’s return is finally filed, the company pays only the balance (solde<\/em>) if the real tax exceeds the instalments, or carries forward the excess if it overpaid. The calendar is fixed by the same article: “Les paiements doivent \u00eatre effectu\u00e9s au plus tard les 15 mars, 15 juin, 15 septembre et 15 d\u00e9cembre de chaque ann\u00e9e.” (Article 1668, General Tax Code<\/a>). A company whose financial year ends on 31 December therefore pays its four instalments on 15 March, 15 June, 15 September and 15 December of the same year the profit is being earned, long before the return is filed the following spring.<\/p>\n

There is one important piece of relief for new companies. Article 1668 states that “Les soci\u00e9t\u00e9s nouvellement cr\u00e9\u00e9es ou nouvellement soumises, de plein droit ou sur option, \u00e0 l’imp\u00f4t sur les soci\u00e9t\u00e9s sont dispens\u00e9es du versement d’acomptes au cours de leur premier exercice d’activit\u00e9 ou de leur premi\u00e8re p\u00e9riode d’imposition arr\u00eat\u00e9e conform\u00e9ment au deuxi\u00e8me alin\u00e9a du I de l’article 209” (Article 1668, General Tax Code<\/a>). Your brand-new SAS therefore pays no quarterly instalments during its very first financial year; the whole first-year tax is settled as a single balance when the first return is filed. The shock arrives in year two: from the second year on, instalments are computed on the first year’s result, and if year one was strongly profitable, the March, June, September and December payments of year two can feel very large, especially if year-two trading has slowed. Founders abroad should model this cash-flow wall twelve months ahead and keep the reserve inside the French company account, because the SIE<\/em> \u2014 the service des imp\u00f4ts des entreprises<\/em>, the corporate tax office that manages your file \u2014 will not waive instalments simply because the shareholders live overseas or the group treasury sits in another currency.<\/p>\n

Paying from abroad is entirely possible but requires setup. IS and its instalments are paid online from the company’s espace professionnel<\/em> on impots.gouv.fr<\/a>, normally by SEPA direct debit tied to a bank account the tax office knows. A foreign euro account can work for SEPA debits, but mismatches between the declared account, the company name exactly as registered, and the mandate often cause rejected debits, and a rejected debit counts as a missed deadline with interest running. The reliable pattern is to register the French company bank account used at incorporation for tax debits as soon as the Kbis<\/em> arrives, test the mandate with the first payment, and keep a euro buffer covering at least one instalment. If the group funds the French subsidiary from abroad, move the cash as equity or documented intra-group loans well before each quarterly date rather than wiring it the same week, because a late-arriving transfer is not a legal excuse for a late instalment. Keep every payment receipt from the online account: in a later dispute about dates, the timestamped receipt is the proof the tax office accepts.<\/p>\n

Finally, understand how instalments interact with credits. French or foreign withholding tax suffered by the company on certain investment income can be credited against IS: Article 220 provides that “Sur justifications, la retenue \u00e0 la source \u00e0 laquelle ont donn\u00e9 ouverture les revenus des capitaux mobiliers” (Article 220, General Tax Code, in force on 13 October 2026<\/a>) is credited against the corporate tax due, within the fraction of the tax corresponding to that income. Keep the withholding certificates your bank or paying agent issues, hand them to your accountant before the return is prepared, and never assume a foreign tax credit applies automatically: credits need paperwork, they are claimed on the return, and undocumented claims are routinely rejected on audit. The same discipline applies to loss carry-forwards from a difficult first year, which can reduce year-two instalments only through the formal computation, not by a unilateral decision to skip a quarterly payment.<\/p>\n

II. How to File and Pay French Corporate Tax From Abroad<\/h2>\n

Knowing the rate and the instalment dates is only half the job. The other half is filing the correct return, in the correct electronic form, by the correct day, and paying the balance from outside France. Miss the filing and a separate machinery of interest, surcharges and extended audit windows starts moving. This second part walks through the filing itself and then through the real cost of lateness and the repair plan.<\/p>\n

A. How to File the Liasse Fiscale From Abroad: Deadline and Documents<\/h3>\n

The corporate tax return in France is not a short form; it is the liasse fiscale<\/em>, a bundle built around tax form 2065 with tables reconciling your accounts to the taxable result, plus the annual accounts themselves and supporting schedules. Article 223 of the General Tax Code sets the filing rule: “la d\u00e9claration du b\u00e9n\u00e9fice ou du d\u00e9ficit est faite dans les trois mois de la cl\u00f4ture de l’exercice.” (Article 223, General Tax Code, in force on 13 October 2026<\/a>). For the standard case of a financial year ending on 31 December, the same article fixes the practical deadline every founder memorises: “Si l’exercice est clos le 31 d\u00e9cembre ou si aucun exercice n’est clos au cours d’une ann\u00e9e, la d\u00e9claration est \u00e0 d\u00e9poser au plus tard le deuxi\u00e8me jour ouvr\u00e9 suivant le 1er mai.” (Article 223, General Tax Code<\/a>). A company closing on 31 December 2025 therefore files its corporate tax return at the start of May 2026, and a company with an off-calendar year-end counts three months from its own closing date.<\/p>\n

Filing is electronic and, for a founder abroad, runs through a professional. The liasse fiscale<\/em> is transmitted under the TDFC\/EDI procedure (transfert des donn\u00e9es fiscales et comptables<\/em>), in practice by your French accountant (expert-comptable<\/em>) or an authorised filing provider, using software that generates the coded tables the tax office systems expect. You do not mail paper from London or Dubai. Your job as the non-resident director is to make the filing possible: sign the engagement letter, approve the accounts in a documented decision, provide the trial balance and supporting records in usable form, confirm related-party transactions with the foreign parent, and return the validation signature the accountant requests before transmission. If your group auditor works only in English under IFRS, plan a conversion step: the French return starts from French statutory accounts, and an IFRS consolidation pack alone will not transmit.<\/p>\n

Do not confuse the tax filing with the company-law filing of the same accounts. Approving the accounts at the annual meeting and depositing them at the greffe<\/em> for publication is a separate corporate duty with its own timetable, explained in our guide to the annual legal calendar of a French company run from abroad<\/a>. A company can be perfectly current at the tax office and late at the greffe<\/em>, or the reverse, and each lateness carries its own sanction. Likewise, VAT returns, payroll declarations (DSN<\/em>, the monthly social data return sent to URSSAF<\/em>, the social-security collection agency) and the local business tax (CFE<\/em>, cotisation fonci\u00e8re des entreprises<\/em>) run on independent calendars. Foreign founders who treat the May IS return as the only deadline of the year are the ones who discover in November that another tax has been quietly generating penalties for months. Keep one consolidated calendar for IS instalments, the liasse fiscale<\/em>, VAT, payroll and CFE<\/em>, and reconcile it with your accountant every quarter.<\/p>\n

The balance payment follows the return. After the four acomptes<\/em> are credited, the remaining solde<\/em> is paid through the online professional account, and any overpayment is carried forward against future instalments rather than refunded automatically. Check the payment notice line by line before validating: verify the company name, the SIREN<\/em> number (the nine-digit official company identifier issued at registration), the financial year concerned, and the split between instalments already paid and the balance claimed. Errors in year references are common when a company changes its closing date or files its first return late, and paying the wrong year’s notice leaves the correct year’s debt open with interest running. The official business pages at service-public.fr for professionals<\/a> and the guides on impots.gouv.fr<\/a> describe the current online procedures, and the one-stop company formalities portal at formalites.entreprises.gouv.fr<\/a> with the INPI<\/a> document the registration side whenever you need to confirm your company’s official data. When anything on the notice looks wrong \u2014 a missing instalment you actually paid, a year that is not yours, a company identifier that does not match your Kbis<\/em> \u2014 stop, keep screenshots, and have the accountant query the SIE<\/em> through the secure messaging of the professional account before the payment deadline rather than after.<\/p>\n

B. What Happens If You File IS Late in France and How to Fix It<\/h3>\n

Late filing triggers two separate costs that stack on top of each other: interest for the time the Treasury waited, and a surcharge for the breach itself. The interest rule in Article 1727 of the General Tax Code is automatic: “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.” (Article 1727, General Tax Code, in force on 13 October 2026<\/a>). Interest runs month by month on the unpaid amount and no reminder letter is needed to start it. On top of interest, Article 1728 punishes the missing return itself: “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 :” (Article 1728, General Tax Code, in force on 13 October 2026<\/a>). The scale then depends on your reaction to the formal demand (mise en demeure<\/em>): “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” (Article 1728, General Tax Code<\/a>), rising to “40 % lorsque la d\u00e9claration ou l’acte n’a pas \u00e9t\u00e9 d\u00e9pos\u00e9 dans les trente jours suivant la r\u00e9ception d’une mise en demeure d’avoir \u00e0 le produire dans ce d\u00e9lai” (Article 1728, General Tax Code<\/a>), with an 80% rate reserved for hidden-activity cases. A founder who files three weeks late without any demand letter therefore faces 10% plus interest; a founder who ignores the demand letter for two months faces 40% plus interest on the same tax.<\/p>\n

Lateness also extends how long the tax office can look backwards. Article L169 of the Tax Procedures Book (Livre des proc\u00e9dures fiscales<\/em>) sets the standard audit window: “Pour l’imp\u00f4t sur le revenu et l’imp\u00f4t sur les soci\u00e9t\u00e9s, le droit de reprise de l’administration des imp\u00f4ts s’exerce jusqu’\u00e0 la fin de la troisi\u00e8me ann\u00e9e qui suit celle au titre de laquelle l’imposition est due.” (Article L169, Tax Procedures Book, in force on 13 October 2026<\/a>). That three-year window stretches to ten years where hidden activity is involved, which is why an unfiled return combined with undeclared French operations is the most dangerous configuration a foreign-owned company can be in: the file stays open for a decade and every later audit starts from the presumption that something was concealed. Filing late is always better than never filing, because the return starts the clock running toward closure and demonstrates that the company is identifiable, reachable and keeping records.<\/p>\n

If you are already late, work through a repair plan in this order from abroad. First, establish the exact position: ask your accountant to list, year by year, which returns are missing, which instalments were paid, and which notices the SIE<\/em> has issued, including any mise en demeure<\/em> with its receipt date, since the 30-day window for the 10% rate runs from that date. Second, file the missing liasse fiscale<\/em> returns before paying anything else, because the surcharge percentage applies to the assessed rights and only a filed return fixes the base. Third, pay the oldest principal first and keep every receipt, since interest stops accruing on amounts actually paid. Fourth, once the file is current, request relief where the facts support it: interest can sometimes be reduced on valid grounds and surcharges can be moderated where the company shows good faith, a first offence and a spontaneous filing, but such requests succeed only with a documented story \u2014 new accountant engaged, internal reorganisation completed, payment made before the demand \u2014 not with a bare plea of distance. If the file has already moved to enforced collection with seizure notices, our companion guide on an unpaid French tax bill received from abroad, from notice to seizure and how to contest<\/a> explains the collection-side defences that run alongside the filing repair described here.<\/p>\n

Three habits prevent the next lateness. Give your accountant a durable mandate and a reliable document channel that survives changes of CFO or email provider, because most foreign-owned files go late when the person who knew the portal password leaves. Calendar the four instalment dates and the return deadline as immovable board-level dates, with a cash check thirty days before each one, so group funding transfers from the parent arrive before the debit, not after. Finally, read every letter in the professional account’s secure messaging at least monthly, since French procedure runs on short deadlines counted from electronic notification, and a mise en demeure<\/em> sitting unread for five weeks is the difference between a 10% and a 40% surcharge. The BODACC<\/em> \u2014 the official bulletin publishing company life events \u2014 will not warn you about your tax file; only your own calendar and your accountant will.<\/p>\n

Conclusion<\/h2>\n

French corporate tax follows your company, not your passport. A French SAS or SARL run entirely from abroad pays IS on the profits of its French business at the standard 25% rate set by Article 219, prepays that tax in four quarterly acomptes<\/em> dated 15 March, 15 June, 15 September and 15 December under Article 1668, files its liasse fiscale<\/em> within three months of closing \u2014 or by the second working day after 1 May for a 31 December year-end \u2014 under Article 223, and faces automatic late interest under Article 1727 plus 10% to 40% surcharges under Article 1728 when it files late. The first year brings a single pause, the instalment exemption for newly created companies, and then the normal machinery starts. Founders who keep French accounts that support the return, fund the quarterly dates from inside the French account, file electronically through their accountant before the deadline, and repair any lateness by filing first and paying oldest-first keep the cost of IS at the tax itself. Those who wait for the tax office to teach them the calendar pay the tuition in interest, surcharges and extended audit windows.<\/p>\n","protected":false},"excerpt":{"rendered":"

Your French SAS or SARL owes its first corporate tax even if you run it from abroad. 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