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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.
Reverse charge mechanism
In order to not have to claim a reimbursement, taxpayers may pay, at their own risks, their wealth tax, municipal taxes and/or social contributions on estate earnings with the tax receivable they have from the tax shield (Bouclier fiscal) generated during the same fiscal year.
The self deduction of this tax receivable is subject to the following filing obligations with the relevant tax collector:
Amount of the total earnings and taxes used for the calculation ;
Amount of the tax receivable due to the tax shield
Amount of the taxes or tax installments paid with the “tax shield” receivable.
Come into force: As of January 2009 for the tax shield applicable to taxes on 2007 earnings (Tax shield 2009).
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