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10. Other French Business Taxes
10.3. Payroll Taxes in FranceThere are a number of other employee taxes payable by companies. 10.3.1. Training Tax - Participation à la formation professionnelleA tax to assist in the development of continuous professional training levied at a variable rate depending on the number of employees in the business.
10.3.2. Housing Tax - Participation à l’effort de constructionA tax payable to assist the development of new and improved housing levied on a business with at least 20 employees at the rate of 0.45%. 10.3.3. Apprenticeship Tax - Taxe d’apprentissageA tax payable by a business whose activity is either commercial, trade or industrial, to assist in the development of apprentice training.
10.3.4. Salary Tax - Taxe sur les salairesTax paid on the salaries of employees by those business’s who are exempt from TVA on their activities.
10.3.5. Company Car Tax - Taxe sur les véhicules de sociétéThose vehicles owned and maintained by a company are subject to this tax.
The government has recently (2008) issued guidance on the detailed application of these new rules and we will update the site when the new regulations are clear to us. Next: Social Security Back: VAT Couldn't find what you are looking for? Search again now!! The Guides to France are published for general information only. Please visit our Disclaimer for full details. |
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