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ARTICLE · 19 FEBRUARY 2013

Finance Acts For 2013

Reinhart Marville Torre
Reinhart Marville Torre
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Reinhart Marville Torre

Reinhart Marville Torre

REINHART MARVILLE TORRE is an independent business law firm with over 65 professionals. Founded in...

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The Finance Bill for 2013 and the 3rd Amending Finance Bill for 2012 have been approved by the French Parliament with Court, with significant reserves from the French Supreme Court.

FranceTax
Philippe De Guyenro
Philippe De Guyenro

The Finance Bill for 2013 (December 30th, 2012, n° 2012-1509) and the 3rd Amending Finance Bill for 2012 (December 30 th, 2012 n° 2012-1510) have been approved by the French Parliament with Court, with significant reserves from the French Supreme Court.

This Tax Alert summarizes the main relevant budget measures for corporations and individuals, including multinational corporations with operations in France.

I. CORPORATE TAXATION

TAX CREDIT FOR COMPETITIVENESS AND EMPLOYMENT

A new tax credit (CICE) calculated on wages paid to employees earning less than 2.5 times the French minimum wage (€17,112 per year) has been introduced to improve business competitiveness.

The rate of the CICE is 4% for 2013 and 6% from 2014 onward. It is determined on a calendar year basis.

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