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Prepare & File Your Annual Tax Return (Déclaration fiscale annuelle)
Ensure your company’s annual tax return is accurate, compliant, and filed on time.
Our French tax lawyers and accountants handle every step — from gathering financial data and calculating taxable income, to preparing and filing the annual tax declaration with the French Tax Administration (Direction Générale des Finances Publiques).
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What is the Annual Tax Return (“Déclaration fiscale annuelle”)?
Every company established in France — whether a SARL, EURL, SAS, or branch — must file an annual tax return summarizing its financial results for the fiscal year.
This declaration determines the taxable profit, the corporate income tax (Impôt sur les Sociétés) due, and other levies such as CFE (Cotisation Foncière des Entreprises). It also confirms compliance with bookkeeping, depreciation rules, and deductible expenses.
For small and medium-sized businesses, navigating the complexity of French corporate tax law can be daunting. That’s where our firm steps in — ensuring full legal compliance, optimization of deductions, and peace of mind.
Advantages:
Legal compliance guaranteed: our team ensures your annual filing fully complies with the Code général des impôts and accounting standards.
Tax optimization: all legitimate deductions, allowances, and credits are identified to reduce your effective tax burden.
Avoid penalties: timely submission prevents late fees and audit risks.
Professional oversight: filings prepared by tax lawyers and certified accountants.
Data security: your financial information is handled with absolute confidentiality.
In short, we ensure your annual tax return is accurate, compliant, and optimized, allowing you to focus on running your business.
How We Prepare and File Your Annual Tax Return in France?
Completing your annual tax return in France doesn’t have to be stressful.
With FrenchCo.lawyer, the process is simple, reliable, and fully compliant with French tax law.
Here’s how we guide you through every step:
Collecting Financial and Legal Information
We gather your accounting records, balance sheets, profit and loss statements, depreciation schedules, and details of any changes in shareholding or management. Each document is reviewed to ensure accuracy and legal conformity.
Review and Adjustment of Accounting Data
Our experts verify that your accounts meet the requirements of the Plan Comptable Général and adjust for accruals, provisions, and depreciations where needed.
Calculation of Taxable Income
We determine the taxable base by adjusting your accounting profit — adding back non-deductible items and applying applicable tax deductions, losses carried forward, and credits (e.g., CICE, CIR).
Drafting and Filing the Tax Return
We prepare and submit your corporate tax declaration (liasse fiscale 2065 for companies under IS, or 2031 for those under IR) via the impots.gouv.fr electronic portal. All annexes and supporting schedules are included.
Validation and Follow-Up
Once filed, we provide you with a confirmation receipt and monitor acknowledgment from the tax authorities. We remain available for any clarifications or audit inquiries that may follow.
Why Choose FrenchCo.lawyer?
Because your annual tax return is more than just accounting — it’s a legal obligation, we make sure it’s done right from both a financial and legal standpoint. Our dual expertise in tax law and accounting guarantees full compliance while optimizing your company’s results.
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What We Need From You to Prepare & File Your Annual Tax Return ?
To prepare your company’s annual return efficiently, we’ll simply ask you to provide the following:
Company Identification
Your company’s Kbis extract, SIRET/SIREN number, and details of your fiscal year-end.
Financial Documents
Balance sheet and income statement for the fiscal year. General ledger and trial balance. Fixed asset register and depreciation schedules.
Management Information
Details of directors and shareholders, plus any changes during the year (appointments, resignations, transfers).
Tax-Related Data
Information on previous tax credits, carry-forward losses, or any specific deductions claimed.
And Then?
Once we have these details, our tax lawyers and accountants take over. We review and reconcile your financial records to ensure consistency and compliance. Next, we prepare and file your tax declaration package with the relevant French authorities, managing all administrative details on your behalf. Our experts also liaise directly with the Service des Impôts des Entreprises (SIE) to confirm receipt and approval.
Prepare & File Your Annual Tax Return – Simple Process, Clear Budget
Flat professional fee starting from €499 excl. taxes*
Additional services available: consolidated tax returns, group filings, transfer pricing documentation, and audit defense.
No hidden fees, no surprises.
Our promise:
we are lawyers and accountants — not intermediaries or software resellers.
That means: transparent pricing, professional liability
legal precision in every filing.
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Why Choose Us For Preparing & Filing Your Annual Tax Return?
We Believe in Transparent, Lawyer-Led Tax Compliance
Accurate and timely filing: From review to online submission via impots.gouv.fr, we ensure your annual return is precise and on time.
Legally compliant: Every declaration is reviewed by French-qualified tax lawyers and accountants for full compliance.
Optimized results: We identify lawful ways to minimize your tax burden and improve efficiency.
Professional oversight: Licensed French lawyers supervise every step — ensuring accuracy, confidentiality, and peace of mind.
Let us manage your annual tax compliance — so you can focus on growing your business in France.
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Understanding the Annual Tax Return (“Déclaration fiscale annuelle”)
Who is required to file an annual tax return in France?
All businesses established or tax-resident in France must file an annual tax return.
This includes EURL, SARL, SAS, SASU, branches, and permanent establishments of foreign companies.
The obligation applies whether or not the company made a profit during the year — even inactive companies must file a nil declaration.
Failing to file exposes the company to penalties, estimated assessments, and late payment interest charged by the French Tax Administration (Direction Générale des Finances Publiques).
When is the annual tax return due?
The due date depends on the company’s fiscal year-end:
- If your financial year ends on December 31, the annual return (liasse fiscale) must be filed by the second working day of May of the following year.
- If your year closes on another date, the return must be filed within three months of fiscal year-end.
Returns are filed electronically through the official tax platform impots.gouv.fr.
Companies filing late may face penalties of €60 minimum per form plus 10%–40% surcharges on unpaid tax, depending on the delay and intent.
What does the annual tax return include?
The annual tax return (déclaration de résultat) summarizes the company’s entire financial year. It typically includes:
- Profit and loss account (compte de résultat);
- Balance sheet (bilan);
- Fixed asset register (immobilisations);
- Depreciation schedules (amortissements);
- Tax adjustments (deductible vs. non-deductible expenses);
- Summary of tax credits (e.g., R&D, apprenticeship, innovation).
Depending on your company’s legal and tax status, you will file:
- Form 2065 (corporate tax – IS regime); or
- Form 2031 (income tax – IR regime).
Can a foreign company be required to file an annual tax return in France?
Yes.
Any foreign company with a permanent establishment or taxable activity in France — such as a branch, warehouse, or dependent agent — must file an annual French tax return.Even without a legal entity in France, a company may still be considered fiscally established if it performs operations regularly in France (e.g., through employees, equipment, or digital services targeting French clients).
In such cases, the foreign company must:
- Appoint a tax representative in France (if non-EU);
- File its annual French tax return; and
- Pay French corporate tax on profits attributable to its French operations.
What are the main tax regimes for companies in France?
There are two primary tax regimes:
- Corporate Tax (Impôt sur les Sociétés – IS)
- Applies automatically to companies with a corporate form (SARL, SAS, EURL with a legal-entity shareholder).
- Standard rates (2025):
- 15% on the first €42,500 of profit (if conditions met: capital fully paid, turnover ≤ €10M, 75% shares held by individuals).
- 25% on the remainder.
- Income Tax (Impôt sur le Revenu – IR)
- Reserved for sole-shareholder EURLs (where the owner is an individual) or partnerships.
- Profits are taxed directly in the hands of the owner under the progressive income tax brackets (0–45%).
Companies may opt to switch from IR to IS, or vice versa (under specific conditions), depending on strategic and fiscal considerations.
Summary Table – Annual Tax Return Essentials
Aspect | Requirement | Deadline / Duration |
Tax return type | 2065 (IS) or 2031 (IR) | Based on company tax regime |
Filing deadline | 3 months after fiscal year-end | Online via impots.gouv.fr |
Record retention | 10 years minimum | Legal obligation |
Penalties | Late filing: +10% / Late payment: 0.20% per month | May increase for bad faith |
Audit exposure | Random or triggered by inconsistencies | Requires full accounting file (FEC) |
What supporting documents are required for the annual tax return?
To file your annual return, you’ll need to provide:
- The company’s financial statements (balance sheet, profit and loss account, trial balance).
- Fixed asset details, with depreciation and amortization schedules.
- Bank statements and reconciliation summaries.
- Payroll data and social security declarations.
- Previous year’s tax returns, if applicable.
- Invoices for deductible expenses, donations, or exceptional transactions.
These documents form part of the “liasse fiscale”, which is transmitted electronically to the tax administration in standardized format (EDI).
What are the penalties for failing to file or for filing inaccurate information?
The French tax authorities enforce strict penalties for non-compliance:
- Late filing → 10% surcharge on tax due + minimum €60 per form.
- Late payment → 0.20% monthly interest until settlement.
- Omission or inaccurate data → 40% penalty for bad faith, up to 80% for fraud.
- Failure to maintain accounting records → Estimated tax assessments based on presumed turnover.
Corrective returns can be filed voluntarily to reduce penalties, especially if errors are disclosed before any audit.
Can a company amend its tax return after submission?
Yes.
If you detect an omission or error after filing, you can submit a corrective declaration (déclaration rectificative) through the same online platform.
This must:
- Specify the fiscal year concerned;
- Clearly indicate corrected figures;
- Include supporting documentation (accounting adjustments, explanations).
If corrections reduce your tax liability, you may request a refund or credit carryforward (demande de restitution).
How can a company optimize its annual tax position?
Optimization depends on the company’s structure, activity, and profitability.
Our lawyers and accountants identify strategies such as:
- Deducting all eligible expenses and provisions;
- Utilizing tax credits (CIR, CII, apprenticeship, energy transition);
- Accelerated depreciation or carry-forward of losses;
- Structuring remuneration (salary/dividends) for fiscal efficiency;
- Reviewing group integration or transfer pricing documentation.
These measures are legitimate under French law when properly documented and applied.
SARL/SAS vs Sole Proprietorship — how do they compare?
Legal personality: Companies (SARL/SAS) are separate legal persons; the sole proprietorship is not.
Liability: Companies limit liability to contributions (banks may still ask guarantees). Sole proprietorship is tied to the individual, despite the newer “professional estate” shield.
Financing & continuity: Companies survive ownership changes; shares can be transferred; easier to attract funding. Sole proprietorship is personal and ends with the entrepreneur (absent transfers).
Tax & social: Companies allow IS vs IR options (depending on form) and choice of officer status; sole proprietorship is always IR and self-employed.
How long must accounting and tax records be kept?
Companies must retain all tax-related documentation for 10 years — including invoices, books, tax returns, and digital records.
In the event of a tax audit (contrôle fiscal), the administration may request access to your Fichier des Écritures Comptables (FEC).
Incomplete or inconsistent data can lead to tax reassessment, penalties, or denial of deductions.
We assist clients throughout the audit process, from document preparation to representation before tax authorities.
What if my company made no profit during the fiscal year?
Even loss-making or inactive companies must file an annual return declaring zero or negative profit.
This allows the administration to verify your status and ensures that losses can be carried forward to offset future profits (report des déficits).
Failure to file may result in administrative sanctions or loss of the right to carry forward those losses.
Have a Question?
Contact our French tax lawyers for an Initial Free Consultation about your company’s annual tax filing in France.
File Your Annual Tax Return
Let our French lawyers & accountants handle the entire process — from financial review to filing on impots.gouv.fr.
More About Preparing & Filing Annual tax Return in France
Who must file an annual tax return in France?
All French companies — including SAS, SARL, EURL, and foreign subsidiaries — are legally required to file an annual corporate tax return (liasse fiscale) with the French tax authorities (impots.gouv.fr).
What documents will I need?
You’ll need your finalized annual accounts (balance sheet, profit and loss statement, and annexes), bookkeeping records, and any documents supporting deductions or tax credits.
Do I need a statutory auditor?
Only companies exceeding certain thresholds (turnover, balance sheet total, or number of employees) are required to appoint an auditor. We can help determine if your business qualifies.
How long does the process take?
Once your annual accounts are approved, we prepare and file your tax return within 5–10 working days.
Can I file remotely?
Yes. The entire process — review, preparation, and submission — can be handled online through impots.gouv.fr, with updates provided by our lawyers and accountants.
What are the typical costs?
Our flat fee includes the full preparation and filing process. Additional costs may apply for complex structures or late filings.
What about compliance and deadlines?
We ensure your declaration meets all French accounting and tax law requirements and is filed before the official Service des Impôts des Entreprises (SIE) deadline.
Can you handle international or group filings?
Yes. We assist holding companies and foreign-owned entities with consolidated reporting and French GAAP compliance.
