The Corporation Options and the Tax Assessments

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When a corporation for corporation tax makes profits, the partners can decide to distribute all or part of the distributable profit in the form of dividends. This distribution entails a tax assessment for each partner on the amount of the dividend received.

Here are the rules for taxing dividends distributed to partners who are natural persons, application of the single flat-rate deduction or option for the progressive scale of income tax.

Tip: a tax ruling can be made to the tax authorities in order to secure your right to exemption from tax on profits in ZRR. Of course make use of the tax calculator there.

Exemption from territorial economic contribution in ZRR

Which companies are affected by the exemption from CET in ZRR?

The following can benefit from the exemption from CET in the event of establishment in ZRR:

Extensions or creations, conversions, or takeovers of establishments carrying out industrial or scientific and technical research activities, or of management, studies, engineering and IT services,

The creation of activities by craftsmen, registered in the directory of trades, carrying out manufacturing, transformation, repair or service work and for which the remuneration for the work represents more than 50% of turnover,

The creation of commercial activities and the resumption of commercial, craft or professional activities carried out by companies exercising the same type of activity, with less than 5 employees and located in municipalities with less than 2,000 inhabitants.

Please note: the municipality or the public establishment of inter-municipal cooperation with its own tax system may, however, decide, by deliberation, to abolish this exemption.

What is the amount and duration of the exemption from CET in ZRR?

The company established in ZRR which meets all the conditions to benefit from the exemption from the territorial economic contribution is totally exempt for a maximum of 5 years:

Of land tax companies (CFE)

  • And contributions on the added value of companies (CVAE).
  • This exemption also falls within the scope of the cap on so-called de minimis aid (cap of 200,000 euros over a period of 3 financial years).

What is the procedure to benefit from the exemption of CET in ZRR?

To benefit from this exemption, the company must complete and send to the tax service on which it depends:

  • A declaration of temporary exemption from the real estate contribution of companies (Cerfa 10694 * 17), at the same time as the annual declaration of CFE.
  • And if the company is the result of an activity creation: an initial declaration for the property contribution of companies and the flat-rate tax on network companies (Cerfa 14187 * 02) by December 31 at the latest of the year of creation.

 

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