{"id":2154257,"date":"2026-10-22T00:59:22","date_gmt":"2026-10-21T22:59:22","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/10\/22\/foreign-company-france-first-corporate-tax-bill-is-instalments-filing-abroad\/"},"modified":"2026-10-22T00:59:22","modified_gmt":"2026-10-21T22:59:22","slug":"foreign-company-france-first-corporate-tax-bill-is-instalments-filing-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/10\/22\/foreign-company-france-first-corporate-tax-bill-is-instalments-filing-abroad\/","title":{"rendered":"Your French Company Owes Its First Corporate Tax Bill While You Live Abroad: 25% IS, Quarterly Instalments, Filing the 2065 and Late-Payment Risk"},"content":{"rendered":"

You live in London, New York, Dubai or Singapore, and your French company has just closed its first profitable year. Then the message arrives from your accountant: the French corporate tax bill is due, with quarterly instalments to schedule, a tax return bundle to file, and penalties if either slips. From abroad, the questions pile up fast. How much does France actually take? When does the money leave the account? What happens if the first years lose money instead? And what if you later move the seat out of France? This guide answers those questions for the foreign founder or foreign group running a French SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e, the flexible joint-stock company most foreign founders choose) or SARL (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, the close-knit limited liability company) from outside France. It explains the 25% rate of the IS (imp\u00f4t sur les soci\u00e9t\u00e9s, the French corporate income tax), the quarterly acomptes (advance instalments) and the first-year break for new companies, the 2065-SD return and its May deadline, the 10% surcharge for late filing, the carryforward of early losses within the 1 million euro plus 50% cap, and the 60-day filing trap when a company ceases activity or moves its seat abroad. Every figure comes from the CGI (Code g\u00e9n\u00e9ral des imp\u00f4ts, the French Tax Code) as in force and from decisions of the CE (Conseil d’\u00c9tat, France’s highest administrative court) obtained for this article. For the incorporation steps that come before any tax bill, from the corporate bank account to the Kbis (the official registration certificate issued by the greffe, the commercial court registry) and VAT, start with the complete setup guide for foreign founders<\/a>, and for the VAT number and CA3 returns that run alongside corporate tax, see the VAT registration and reverse-charge guide<\/a>.<\/p>\n

I. How much corporate tax does my French company pay and when is it due?<\/h2>\n

The French system taxes the company itself, not you, on the profits it makes in France, and it collects that tax in advance through quarterly instalments. Understanding the rate and the payment calendar is what turns the first tax bill from a shock into a scheduled transfer.<\/p>\n

A. What profits does the 25% French corporate tax apply to?<\/h3>\n

The headline first: Article 219 of the CGI<\/a> states that “Le taux normal de l’imp\u00f4t est fix\u00e9 \u00e0 25 %.” (the standard rate of the tax is 25%) That single sentence is the anchor of every calculation your accountant sends you. The 25% rate applies to the taxable profit of the financial year, rounded to the nearest euro, and it has applied uniformly since the multi-year reduction that brought France back to the European mainstream. There is no separate small-company rate at this level of the article anymore, and no surcharge for most ordinary SMEs, so a foreign-owned SAS with a Paris office and a Lyon workshop computes its bill exactly like a French-owned one.<\/p>\n

The second anchor is territoriality: France taxes the profits made in France. Article 209 of the CGI<\/a> determines taxable profits “en tenant compte uniquement des b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans les entreprises exploit\u00e9es en France” (taking into account only profits made in businesses operated in France). For a foreign founder, that sentence does heavy lifting. A branch or subsidiary that genuinely operates in France is taxed on its French results; profits booked by the foreign parent outside France are not swept into the French base by the mere fact of common ownership. Conversely, trying to book French-made profits abroad does not remove them from the French base when the business is operated in France. The boundary is economic activity, not the passport of the shareholder, and that is why the choice between invoicing from the parent and building substance in the French company has tax consequences from day one.<\/p>\n

Three practical consequences follow for a company run from abroad. First, the taxable profit is an accounting profit corrected by tax rules, not raw turnover: depreciation, provisions, non-deductible fines and the reintegration of excessive shareholder-loan interest all move the figure, so the bill is never simply 25% of revenue. Second, intra-group flows with the foreign parent, management fees, royalties, loans, must be priced and documented as if between strangers, because the French auditor reads them through transfer-pricing rules and through the regulated-agreements procedure on the corporate side. Third, the year-end date you chose in the articles of association drives everything: most companies close on 31 December, and the entire filing and payment calendar hangs off that date, as Part II explains.<\/p>\n

One reassuring point for new ventures: the tax administration can be asked to take a formal position before you commit to a structure. Article L. 80 B of the LPF (Livre des proc\u00e9dures fiscales, the French tax procedure code)<\/a> provides that “elle se prononce dans un d\u00e9lai de trois mois lorsqu’elle est saisie d’une demande \u00e9crite, pr\u00e9cise et compl\u00e8te par un redevable de bonne foi” (it rules within three months when it receives a written, precise and complete request from a taxpayer in good faith). That ruling, the rescrit fiscal (the formal tax ruling), protects a good-faith taxpayer against a later change of doctrine. For a foreign group hesitating between two structures, or unsure whether a flow is deductible, the rescrit is the instrument that converts an adviser’s opinion into the administration’s own commitment, within a three-month clock that the same article imposes on the administration.<\/p>\n

B. When do I pay quarterly instalments and the balance from abroad?<\/h3>\n

France does not wait for the return to collect. Article 1668 of the CGI<\/a> 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.” (corporate tax is paid to the competent public accountant in quarterly instalments based on the last closed financial year) Each instalment is therefore a fraction of the tax computed on the previous year’s profit, paid during the current year, and the balance, the solde (the remaining amount after deducting the instalments), is settled once the year’s actual profit is known and returned. From abroad, the operational point is simple: the money leaves in four scheduled transfers, not in one surprise, and your accountant forecasts them from the last closed accounts.<\/p>\n

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 of the CGI<\/a> sets those four dates (payments are due no later than 15 March, 15 June, 15 September and 15 December each year) Those four dates are the heartbeat of the French corporate tax year. Miss one and the shortfall accrues consequences; meet all four and the year-end balance is normally small. Payment is made electronically through the company’s online account on impots.gouv.fr<\/a>, the official tax portal, which works from a foreign bank account through SEPA transfer, so physical presence in France is never required to pay.<\/p>\n

New companies get breathing room. The same article states: “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” That first-year exemption in Article 1668 of the CGI<\/a> means (newly created companies, or companies newly subject to the tax by law or by option, pay no instalments during their first year of activity or their first tax period as defined by Article 209) In plain terms, there are no quarterly instalments during the very first financial year: the company pays the whole first-year tax as a balance after filing. From the second year on, the four-instalment rhythm starts, computed on that first year’s result. Founders who incorporate late in the year should therefore model a full single payment in year one, then four instalments in year two, and keep the cash available accordingly.<\/p>\n

A housekeeping point for groups: where the French company belongs to a foreign group, each French company files and pays its own tax unless a French tax-consolidation regime has been formally elected among eligible French members, and consolidation never crosses the border to absorb the foreign parent’s results. Do not assume that losses in the home country reduce the French bill, and do not assume that French profits can be surrendered abroad. Each French entity stands on its own unless consolidation has been properly put in place inside France.<\/p>\n

II. How do I file and pay French corporate tax while living abroad?<\/h2>\n

Paying is only half the job. The return must be filed, losses must be tracked, and mistakes must be corrected before they compound. Everything below can be done remotely through the accountant and the online portal, but the deadlines are unforgiving and run even when you are on another continent.<\/p>\n

A. What is the deadline for the French corporate tax return, and what is the 60-day trap when leaving?<\/h3>\n

The ordinary return is the liasse fiscale (the tax return bundle, filed on form 2065-SD with its schedules). Article 223 of the CGI<\/a> sets the baseline: “la d\u00e9claration du b\u00e9n\u00e9fice ou du d\u00e9ficit est faite dans les trois mois de la cl\u00f4ture de l’exercice” (profit or loss is declared within three months after the financial year ends). For the standard case of a year ending 31 December, the same article gives the date every accountant in France knows by heart: “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.” (for a year ending 31 December, or when no financial year ends in a year, the return is due no later than the second working day after 1 May) That early-May deadline is the single most important date of the corporate tax year, and it applies whether the founder lives in Paris or in another hemisphere.<\/p>\n

Filing late is expensive by operation of law. Article 1728 of the CGI<\/a> punishes any late return: “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. 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 late return triggers a 10% increase on the tax due where no formal notice was sent, or where the return is filed within thirty days of a formal notice to do so). The 10% applies automatically, even without a reminder letter, and heavier rates apply after an ignored formal notice. From abroad, the practical lesson is to mandate the accountant in writing, with a calendar alert well before May, because distance is no excuse and the surcharge is mechanical.<\/p>\n

If your registered office, the si\u00e8ge social (the legal seat that appears on the Kbis and determines the competent SIE, the service des imp\u00f4ts des entreprises, the local corporate tax office), is in Paris or elsewhere in \u00cele-de-France, the file belongs to the SIE of the arrondissement or d\u00e9partement of the seat, and everything, return, instalments, balance, correspondence, runs through the online professional account, so no trip to Paris is needed. Paris-based founders should still note two local realities: commercial rents and payroll are high, which depresses early taxable profit and therefore early instalments, and any later transfer of the seat out of France triggers the accelerated regime described next, with the Paris SIE as the counterpart for the exit filings.<\/p>\n

That accelerated regime is the trap this article most wants foreign founders to see. When a company ceases activity, is dissolved, or moves its seat abroad, the tax does not wait for May. The Conseil d’\u00c9tat recalled, in its decision of 9 June 2020, Sofil, No. 417936 (CE, 9 June 2020, No. 417936<\/a>), the terms of Article 201 of the CGI: “Dans le cas de cession ou de cessation, en totalit\u00e9 ou en partie, d’une entreprise industrielle, commerciale, artisanale, mini\u00e8re ou agricole, l’imp\u00f4t sur le revenu d\u00fb en raison des b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans cette entreprise ou exploitation et qui n’ont pas encore \u00e9t\u00e9 impos\u00e9s est imm\u00e9diatement \u00e9tabli” (when such a business is sold or discontinued, in whole or in part, the tax on profits not yet taxed is assessed immediately). The same decision recalls Article 221: “En cas de dissolution, de transformation entra\u00eenant la cr\u00e9ation d’une personne morale nouvelle, d’apport en soci\u00e9t\u00e9, de fusion, de transfert du si\u00e8ge ou d’un \u00e9tablissement dans un Etat \u00e9tranger autre qu’un Etat membre de l’Union europ\u00e9enne ou qu’un Etat partie \u00e0 l’accord sur l’Espace \u00e9conomique europ\u00e9en ayant conclu avec la France une convention d’assistance administrative (…), l’imp\u00f4t sur les soci\u00e9t\u00e9s est \u00e9tabli dans les conditions pr\u00e9vues aux 1 et 3 de l’article 201.” (on dissolution, conversion creating a new legal person, contribution, merger, or transfer of the seat or an establishment to a foreign State outside the EU\/EEA assistance framework, corporate tax is assessed under Article 201) And Article 201, paragraph 3, compresses the filing clock: “Les contribuables assujettis \u00e0 un r\u00e9gime r\u00e9el d’imposition sont tenus de faire parvenir \u00e0 l’administration, dans un d\u00e9lai de soixante jours d\u00e9termin\u00e9 comme indiqu\u00e9 au 1, la d\u00e9claration de leur b\u00e9n\u00e9fice r\u00e9el accompagn\u00e9e d’un r\u00e9sum\u00e9 de leur compte de r\u00e9sultat” (taxpayers under real assessment must send the administration their actual-profit return with an income-statement summary within sixty days). Sixty days, not the following May: that is the exit timetable.<\/p>\n

The Sofil story shows what happens when the exit paperwork is mishandled. The company had moved its seat from Haute-Savoie to Luxembourg and then asked for the refund of four corporate tax instalments paid for the closed year. The administration requested the closing tax bundle and the balance statement, and the decision records that “La soci\u00e9t\u00e9 Sofil a refus\u00e9 de proc\u00e9der \u00e0 cette communication et a renouvel\u00e9 sa r\u00e9clamation” (CE, 9 June 2020, No. 417936<\/a>; the company refused to provide those documents and renewed its claim). The claim was rejected, the administrative court of Grenoble confirmed, the Lyon court of appeal confirmed, and the Conseil d’\u00c9tat proceedings turned on those missing filings. The lesson for any founder who one day moves the seat to London, New York or Dubai: file the exit return within sixty days with the full bundle, then claim the refund, because without the papers the instalments already paid stay where they are.<\/p>\n

B. Can my French company carry forward losses and secure its position in advance?<\/h3>\n

Most foreign ventures lose money before they make it, and French law lets early losses shelter later profits, but within a cap that founders must model. Article 209 of the CGI<\/a> provides: “en cas de d\u00e9ficit subi pendant un exercice, ce d\u00e9ficit est consid\u00e9r\u00e9 comme une charge de l’exercice suivant et d\u00e9duit du b\u00e9n\u00e9fice r\u00e9alis\u00e9 pendant ledit exercice dans la limite d’un montant de 1 000 000 \u20ac major\u00e9 de 50 % du montant correspondant au b\u00e9n\u00e9fice imposable dudit exercice exc\u00e9dant ce premier montant” (a loss of one year is carried as a charge into the next year and deducted from that year profit within 1,000,000 euros plus 50% of the profit above that amount). In practice, the first 1 million euros of later profit can always be sheltered in full, and only half of the profit above 1 million can be sheltered each year, with the unused balance carried forward indefinitely to later years. A startup that loses 400,000 euros in years one and two and then earns 1.5 million in year three shelters 1 million plus half of 500,000, paying tax on only 250,000. The same article reserves “l’option pr\u00e9vue \u00e0 l’article 220 quinquies” (the carry-back option of Article 220 quinquies), the carry-back that lets a company, on election, offset the loss against the previous year’s profit and bank a tax credit: the option exists in the text, its exercise is technical, and it is the first thing to discuss with the accountant when a profitable year turns into a loss.<\/p>\n

The boundaries of that cap have been fought over at the highest level, which is why founders should treat aggressive loss planning with caution. In Technicolor, No. 415695 (CE, 25 May 2018, No. 415695<\/a>), a group challenged the official Bofip commentary (the Bulletin officiel des finances publiques, the administration’s published tax doctrine) on who benefits from the increased loss-offset ceiling for debt waivers granted to companies in difficulty. The Conseil d’\u00c9tat noted that “la loi du 29 d\u00e9cembre 2016 avait remplac\u00e9 les dispositions issues de la loi du 29 d\u00e9cembre 2012 par d’autres, plus claires, ayant le m\u00eame objet et la m\u00eame port\u00e9e” (the 29 December 2016 statute had replaced the 29 December 2012 provisions with clearer ones of identical object and scope), and rejected the claim. The message for founders is not the technical detail of debt waivers but the method: where the statute caps or conditions a benefit, commentary does not widen it, and only the statute as interpreted by the courts counts. Model the 1 million plus 50% rule as written, and do not assume that an intra-group rescue automatically lifts the ceiling.<\/p>\n

Losses also interact with the payment calendar in a way that helps cash flow. Because each year’s instalments are computed on the last closed year’s result, a loss-making closed year drives the following year’s instalments down, and a company that stays in loss pays no instalments at all while the deficit persists, settling only whatever balance the return shows. Conversely, the first profitable year after losses produces a balance that the cap has already reduced, which is exactly when the carryforward proves its worth. Keep the deficit schedule, the paper trail of each year’s unused loss, as carefully as the bank statements: every euro of shelter in year five depends on a return filed correctly in year one.<\/p>\n

When a position is genuinely uncertain, a transfer price, the deductibility of foreign headquarters costs, the treatment of a cross-border reorganisation, the safe move is the rescrit described in Part I: a written, precise and complete request, filed in good faith, that forces the administration to answer within three months and then binds it. File it before the transaction where possible, keep the proof of filing, and disclose the ruling to the statutory auditor if the company has one. Between an aggressive self-assessment discovered in an audit and a disclosed position the administration has validated, the difference in outcome, surcharges, interest and negotiating posture, is the difference between a manageable adjustment and a crisis managed from eight time zones away.<\/p>\n

Conclusion<\/h2>\n

The foreign founder’s corporate tax year in France runs on four certainties: a 25% rate on French profits under Article 219, quarterly instalments on 15 March, 15 June, 15 September and 15 December under Article 1668 with no instalments in the first year, a 2065 return due within three months and no later than the second working day after 1 May for December year-ends under Article 223 with an automatic 10% surcharge under Article 1728 when it is late, and early losses carried forward within the 1 million euro plus 50% ceiling of Article 209. Add the two safety instruments this article has documented: the three-month rescrit ruling of Article L. 80 B of the LPF before uncertain transactions, and the sixty-day exit filing of Articles 201 and 221 when the seat moves abroad, a timetable the Sofil decision of 9 June 2020 shows is enforced to the euro. Put the four instalment dates and the May deadline in the shared calendar on the day the Kbis arrives, mandate the accountant in writing, keep every deficit schedule, and the first French tax bill becomes what it should be: a predictable transfer, not a cross-border emergency.<\/p>\n","protected":false},"excerpt":{"rendered":"

Your French SAS or SARL just turned profitable and you run it from abroad: here is how the 25% corporate tax, the quarterly instalments, the May 2065 filing, the loss carryforward cap and the 60-day exit trap work under French law.<\/p>\n","protected":false},"author":251031309,"featured_media":16548,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80314,80313],"tags":[],"class_list":["post-2154257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decryptage","category-doing-business-in-france"],"yoast_head":"\nYour French Company Owes Its First Corporate Tax Bill While You Live Abroad: 25% IS, Quarterly Instalments, Filing the 2065 and Late-Payment Risk - 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