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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.
The taxpayer must claim the tax refund by filling tax form n° 2041 DRID.
The form must be registered at he local tax district December 31 of the year after the payment of the taxes eligible to the tax shield. Therefore, taxpayers have one year to claim the benefit of the tax shield.
For the tax shield of 2007 (Earnings 2005 and taxes paid in 2006) form must be registered by 31 December 2007.
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