The keys to French Income Tax – General principles applied
  • Corporate taxation and associated risks - Fundamentals of corporate taxation and associated risks.
  • Tax Processes - Understand tax mechanisms and master the implementation of tax processes and associated deliverables (tax consolidation, corporate income tax, group tax rate, CET-VAT, etc.)

Target audience

- Accounting managers
- Auditeurs internes
- Chartered Accountants, Statutory Auditors
- Consolidation and Accounting Directors
- Consolidation managers
- Financial managers
- Management controllers

1 day


This training does not require any particular prerequisites.


– Be able to understand the main tax mechanisms and the corresponding risks
– Know tax inspectors techniques used to conduct their audit in order to be able to secure your tax processes

Detailed content

> Sources of French tax regulation

– Laws and regulations/administrative interpretations/case-law

> The fundamentals of French income tax (IS)

– Independence of tax law
– Realized profit
– Cut-off
– Errors and management decision

> Tax status according to company legal forms

– Tax-transparent companies
– Capital companies
– Tax consolidation

> Calculation of Income Tax in France

– Determining taxable income: main restatements to reconcile accounting income and taxable income (dividends, thin-capitalization, investments…)
– Analysis of the new laws and case-law
– Focus on specific taxes and contributions (CVAE…)
– Tax credit: principles and reporting
– Practical application

> Tax losses

– Tax losses carry-forward and carry-back
– Risks related to loss carryover

> Tax risks

– Reporting requirements, computerized accounting documentation and archiving rof supporting documents
– Usual techniques implemented by tax inspectors
– Analysis of on-going litigation
– Formalism and prevention

Why should you attend?

Even for an experienced finance manager, tax is a complex area and may be difficult to master. French tax regulations have changed in the past few years and need to be well understood in order to minimize risks.
After this training, you will be in a position to master the French income tax mechanisms and their consequences both in terms of accounting and documentation.

Training methods and assessment

Numerous examples, realistic and concrete case studies and real-life experience of the trainer.
Assessment questionnaire.
A training certificate is delivered at the end of the session.

The trainer is available by e-mail to answer any follow-up questions participants may have.


1 070 € Excl. VAT – 1 284 € Incl. VAT



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Jonathan C.