International comparisons
The law of 1 August 2003 allowed France, by filling its backlog, to benefit from one of the most incentive tax arrangements in Europe, compared with those of Spain, the United Kingdom and Germany, and encouraged a change in the mentality and image of patronage.
Benefits almost doubled that plathe French system in the lead
France has almost doubled the advantage granted to companies; deduction of 60% of the amount of the donation in a ceiling of 0.5% of turnover, the surplus being carried forward over 5 years. This has provided flexibility and simplicity in the use of patronage, particularly for SMEs, especially since this scheme is accompanied by an additional advantage in terms of authorised compensation for the company up to 25% of the amount of the grant. Finally, compared to most other countries, which all apply a 100% deduction from taxable income, this is an advantageous deduction for French companies.
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