French tax and compliance calendar for foreign-owned companies
A French subsidiary has a lot of recurring deadlines. Here are the main ones, for a company whose financial year ends on 31 December.
This calendar gives the general rules. Exact dates depend on your tax regime, your size and the calendar of each year. When a deadline falls on a weekend or a public holiday, it moves to the next business day.
Every month
Payroll declaration (DSN). Filed by the 5th of the following month for companies with 50 employees or more, and by the 15th for the others. It reports salaries and social contributions for the previous month.
VAT return. Under the standard regime, VAT is declared and paid every month. The deadline falls between the 15th and the 24th of the following month, depending on the company.
Every quarter
Corporate income tax installments. Due on 15 March, 15 June, 15 September and 15 December, when the corporate tax of the previous year was above 3,000 euros. Newly created companies usually do not pay installments in their first financial year.
Once a year
May: corporate income tax return. The annual tax return (liasse fiscale) is due on the second business day after 1 May. Online filing usually gives a few extra days.
15 May: corporate tax balance. The remaining corporate tax for the previous year is paid, after deducting the installments already paid.
By 30 June: approval of the annual accounts. The shareholders must approve the accounts within six months of the year end.
One month after approval: filing of the accounts. The approved accounts are filed with the commercial court registry within one month, or two months when filed online.
15 December: local business tax (CFE). Most companies pay the CFE by 15 December. A company is generally exempt in the calendar year of its creation.
When something changes
Beneficial owners. The individuals who ultimately own or control the company are declared at registration. Any change must be declared within 30 days.
Change of director, address or share capital. These changes must be published and registered. Your lawyer handles the legal side; we update the accounting and tax records.
If your company uses the simplified VAT regime
Smaller companies may file one annual VAT return instead of monthly returns. They pay two VAT installments during the year, in July and December, and file the annual return in early May.
What this calendar does not cover
Each company has specific obligations depending on its activity, its size, its group and its tax choices. Some sectors have their own taxes. Large groups have additional transfer pricing documentation requirements. This page is a general guide, not tax advice for your situation.
More for foreign groups
Setting up in France
Your French subsidiary handled end to end: registration, accounting, VAT, payroll and reporting in English.
Branch or subsidiary in France?
What actually separates the two structures, and how the choice is usually made.
French payroll, explained
What a French employee really costs, what the monthly filings involve, and the rules that surprise foreign head offices.
French statutory accounts and group reporting
Why your French entity keeps two sets of numbers, and how to bridge French rules and your group framework.
Accounting and tax for French subsidiaries
Bookkeeping, tax, payroll and group reporting for French subsidiaries of foreign groups, explained in English.
Let us keep track of it for you
When we take on your French entity, we build its compliance calendar at the start of the year and share it with your finance team. You know what is due, when, and who is in charge.
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