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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.
 CSG and CRDS are calculated on wages subject to social taxes, on regular employee profit schemes as stock option for example, and on allocations served by healthcare and workmen's compensation.
The non mandatory contributions to pension plan and healthcare paid by the employer are also subject to CSG and CRDS as well as in some cases, severance pay.
Foreign source wages received by individuals falling within the scope of the social taxes (check "who is taxable ?") are also subject to CSG and CRDS. Only 95% (97% as of January 1st, 2005) of the gross income is subject to CSG and CRDS.
Wages are taxable at a 7,5% rate for CSG and 0,5% rate for CRDS. CSG is tax deductible only up to 5.1% . CRDS is not tax deductible. CSG and CRDS are collected by the URSSAF, the public authority in charge.
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