Knowledge Base

What tax mechanism applies to UCITS held by companies under Article 209-0 A of the CGI?

Mark-to-market with taxation of unrealized gains

Mark-to-market only after actual disposal

Cost basis until disposal for all UCITS

Tax transparency with taxation at the unitholder level

What is the standard corporate tax rate in France since January 1, 2022?

20%

25%

30%

33.33%

What is the reduced withholding tax rate on French dividends for European parent companies under the Parent-Subsidiary Directive?

10%

Full exemption subject to conditions

15%

What is the main condition for a small or medium-sized enterprise to benefit from the reduced 15% rate on the first 42,500 euros of profit?

Revenue exceeding 10 million euros

Fully paid-up share capital

100% ownership by legal entities

Profit exceeding 100,000 euros

Taxable profit is calculated directly from the accounting result without any adjustments.

True

False

Principle for determining taxable profit under Article 38-2 of the CGI

Click to see answer

Categorize items by dragging them to the appropriate zones

Items to categorize:

Insurance companies

UCITS and AIFs

Foreign pension funds

Categories:

Exemption from mark-to-market on unit-linked investments

Partial tax transparency with taxation at the unitholder level

Reduced withholding tax rates under tax treaties

France has concluded more than 120 bilateral tax treaties to avoid double taxation and allocate taxing rights between states.

True

False