Transfer pricing and controlled foreign company rules apply. A withholding tax is levied on French branches of non-resident, non-EU corporations at the rate of 25% (may be lower under a tax treaty) of net profits. Generally, branch profits are deemed to be distributed to the head office.
Tax Rate For Foreign Companies A resident company is subject to corporate income tax in France on its French-source income, while a non-resident company is subject to taxation in France only on the income attributable to French business activity or to a permanent establishment in the country, as well as on income from real estate located in France.īranch profits are taxed at the same rate as corporate profits.
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