Corporation tax (IS)

The tax paid by the company on its profits.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.

In which cases does this concept arise?

Choosing the Instrument Before a Sale: Salary, Free Shares or Co-investment→
Comparing a Cash Bonus with BSPCE Before Settling the Plan→

Which related concepts should you know?

Income tax (IR)
Real estate wealth tax (IFI)
Abuse of law (tax)
Mini abuse of law
Anti-abuse clause (corporation tax)
Abnormal act of management
Dividends
VAT of holding companies

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