Indebtedness of the social contribution on corporate tax apply on legal entities which have a turnover more than €7.63 million during the tax period (reduced to twelve months, if any) and capital is fully paid-up and held on an ongoing basis for 75% at least:

• by natural persons;
• or by an or several companies with an HT turnover of less than 7 €630,000 in the ...Log in to see the rest ...

Corporations are exempted from the payment of instalments when the amount of the social contribution calcula...Log in to see the rest ...

Direction générale des entreprises (DGE)

Business Tax Service

General manager

President of the company

Représentant légal de l'entreprise