French business taxation and gift deductibility rules

Business taxation and fiscal regulations in France involve several key components, including the taxation of profits, Value Added Tax (VAT), and the Territorial Economic Contribution (CET). Companies may be subject to either personal income tax (IR) or corporate tax (IS) depending on their legal structure and chosen options. The method of calculating taxable profit can vary between micro, real, or controlled declaration regimes.

Specific regulations also govern business gifts. The tax deductibility threshold for business presents is set at €73 including tax per beneficiary per year until 2026. This threshold includes shipping costs and is intended to maintain fiscal neutrality while allowing companies to use gourmet gifts as a tool for professional relationship management.