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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: France: Admissible and inadmissible taxes

Admissible for credit under the agreement

The income tax (l’impôt sur le revenu)

The corporation tax (l’impôt sur les sociétés)

The social contribution on corporation tax (la contribution sociale sur l’impôt sur les sociétés)

The tax on salaries (la taxe sur les salaires);

Inadmissible for credit under the agreement

The “contributions sociales généralisées”

The “contributions pour le remboursement de la dette sociale” (see Article 24(2)(c))

Inadmissible for unilateral relief

During the period in which the 1968 treaty was in effect, the following taxes were deemed to be inadmissible:

Trade tax (taxe professionnelle).

Tax for the expenses of Chambers of Agriculture (taxe pour frais de chambres d’agriculture).

Contribution to the supplementary fund for agricultural social benefits (taxe perçue au profit du budget annexe des prestations sociales agricoles).

Special levy on financial institutions (contribution annuelle des institutions financières) introduced by the finance law of 1977.

Wealth tax (Impot de solidaritésur la fortune) introduced 1 January 1989.

Payments by way of annual minimum tax (imposition forfaitaire annuelle) which are not set off against Corporation Tax.