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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 rate of the social solidarity contribution is 0.13% (0.16% as of January 1st, 2005) of the turn over. Adjustments may be necessary to take into account transactions which have not been included in the turn over. Some corporations benefit from a reduced rate. The social solidarity contribution is deductible for tax purposes on a cash basis.
As of January 1st, 2005 companies with sales of 760,000 euros or higher (VAT excluded) must pay a 0.03% social surcharge on top of the social solidarity contribution “ORGANIC” actually levied at a rate of 0.13% of the sales VAT excluded.
Half of the 0.03% surcharge is payable on March 1st and the balance on May 1st. Companies exempt of ORGANIC are also exempt of the 0.3% surcharge.
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