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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
Profits taxation
check elections
Tax consequences of incorporating own business
Incorporating own business triggers the immediate taxation of receivables after deduction of pending expenses.
In some limited cases e.g. reorganizations, transformations of a company in another form, tax elections. and provided that certain conditions be met, it is possible to transfer the receivables without taxation to the beneficiary entity or new entity. In that case, the payment of the additional tax resulting from this transfer may be spread over three or five years.
Payment of long term capital gain tax by installments
It is possible to pay by instalments the long term capital gain tax on the sale of all the assets dedicated to a professional activity when the price is also paid by instalments.
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