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Corporate income tax in France mainly concerns the profits of certain companies and legal persons domiciled in France.
Determination of profits taxable at corporate income tax rates in France
In application of the provisions of I of article 209 of the French Tax Code (“Code Général des Impôts”) relating to the rules of territoriality, the place of business operations determines in principle - subject to derogations resulting in particular from
the application of international tax treaties - the taxation of profits liable to corporate income tax.
The legal entities subject to corporate income tax (“Impôt sur les Sociétés”) are mainly capital companies (“société de capitaux”), such as limited liability companies by shares (SA – société anonyme, SAS – société par actions simplifiée), limited liability companies (SARL – société à responsabilité limitée), limited partnerships by shares (SCA – société en commandite par actions);...
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