# French — Taxes Sub-Lexicon

French tax-law terminology mapped to the neutral English equivalents in
`references/taxes.md`. French tax law is governed primarily by the Code général
des impôts (CGI), the Livre des procédures fiscales (LPF), and the Bulletin
officiel des finances publiques – Impôts (BOFiP-Impôts), the administrative
doctrine. For corporate / M&A context use alongside `french-corporate-ma-jv.md`.

---

## 1. Headline Taxes (Impôts)

| French | English |
|---|---|
| impôt sur les sociétés (IS) | corporate income tax (IS) |
| impôt sur le revenu (IR) | personal income tax (IR) |
| contribution sociale sur l'IS | social surcharge on IS |
| contribution exceptionnelle sur l'IS | exceptional surcharge on IS |
| contribution sociale généralisée (CSG) | generalised social contribution (CSG) |
| contribution pour le remboursement de la dette sociale (CRDS) | contribution for the reimbursement of the social debt (CRDS) |
| taxe sur la valeur ajoutée (TVA) | value added tax (VAT) |
| droits de mutation à titre onéreux (DMTO) | transfer duties for consideration (DMTO) |
| droits de mutation à titre gratuit | transfer duties for no consideration (gift / inheritance) |
| taxe de publicité foncière | land registration tax |
| contribution de sécurité immobilière (CSI) | real estate security contribution (CSI) |
| droits de succession | inheritance duty |
| droits de donation | gift duty |
| taxe foncière | property tax (land / buildings) |
| taxe d'habitation (résidences secondaires) | occupancy tax (secondary residences only) |
| contribution économique territoriale (CET) | territorial economic contribution (CET) |
| cotisation foncière des entreprises (CFE) | business property levy (CFE) |
| cotisation sur la valeur ajoutée des entreprises (CVAE) | business value-added levy (CVAE — being phased out) |
| taxe sur les salaires | payroll tax (for non-VAT-liable employers) |
| forfait social | "forfait social" (social contribution on certain employer payments) |
| taxe sur les véhicules de société (TVS) / taxe annuelle sur les véhicules affectés à des fins économiques | company vehicle tax |
| contribution à l'audiovisuel public (historic) | broadcasting contribution (abolished 2022) |
| taxe sur les services numériques (TSN) / taxe GAFA | digital services tax (DST) |
| taxe sur les transactions financières (TTF) | financial transaction tax (FTT) |
| impôt sur la fortune (ISF) (historic) | wealth tax (ISF — replaced by IFI in 2018) |
| accises / droits d'accise | excise duties |
| droits de douane | customs duties |

## 2. Direct Taxes — IS / IR Concepts

| French | English |
|---|---|
| bénéfice imposable | taxable profit |
| résultat fiscal | tax result |
| résultat comptable | accounting result |
| réintégrations extra-comptables | off-book add-backs |
| déductions extra-comptables | off-book deductions |
| charges déductibles | deductible expenses |
| charges non déductibles | non-deductible expenses |
| amortissements | depreciation / amortization |
| amortissements dérogatoires | tax-specific (derogatory) depreciation |
| provisions | provisions |
| taux normal de l'IS (25%) | standard IS rate (25%) |
| taux réduit PME (15% jusqu'à 42 500 €) | reduced SME rate (15% up to €42,500) |
| déficit reportable en avant (report en avant) | tax loss carry-forward |
| report en arrière (carry-back) | tax loss carry-back |
| régime des plus-values à long terme | long-term capital gains regime (titres de participation) |
| titres de participation | qualifying participation securities |
| quote-part de frais et charges | addback of 5% / 12% for expenses on exempt dividends or capital gains |
| limitation de la déductibilité des charges financières (Art. 212 bis CGI) | interest limitation rule (ATAD I, 30% EBITDA) |
| dispositif "carried interest" | carried interest regime |
| crédit d'impôt recherche (CIR) | research tax credit (CIR) |
| crédit d'impôt innovation (CII) | innovation tax credit (CII) |
| crédit d'impôt pour compétitivité et emploi (CICE) (historic) | CICE (legacy — replaced by reduced employer contributions) |
| IP box / régime de taxation réduite des revenus de la propriété industrielle | patent / IP box |
| régime des sociétés de capital-risque (SCR) | venture-capital company regime (SCR) |
| SIIC (sociétés d'investissement immobilier cotées) | French REIT regime (SIIC) |
| traitements et salaires | employment income |
| bénéfices industriels et commerciaux (BIC) | commercial / industrial business income (BIC) |
| bénéfices non commerciaux (BNC) | professional non-commercial income (BNC) |
| bénéfices agricoles (BA) | agricultural income (BA) |
| revenus fonciers | real estate income |
| revenus de capitaux mobiliers (RCM) | investment income |
| plus-values et moins-values | capital gains and losses |
| prélèvement forfaitaire unique (PFU) / flat tax (30%) | flat tax on investment income (PFU — 30%) |
| micro-entreprise | micro-enterprise regime |
| auto-entrepreneur | self-employed micro-entrepreneur |
| régime réel / régime simplifié | actual-basis / simplified basis regime |

## 3. TVA (VAT)

| French | English |
|---|---|
| assujetti / redevable | taxable person / person liable to VAT |
| fait générateur | chargeable event |
| exigibilité | chargeability / tax point |
| base d'imposition | taxable amount |
| taux normal (20%) | standard rate (20%) |
| taux intermédiaire (10%) | intermediate rate (10%) |
| taux réduit (5,5%) | reduced rate (5.5%) |
| taux super-réduit (2,1%) | super-reduced rate (2.1%) — press, certain medicines |
| opérations imposables | taxable transactions |
| opérations exonérées | exempt transactions |
| livraison de biens | supply of goods |
| prestation de services | supply of services |
| livraison intracommunautaire | intra-Community supply |
| acquisition intracommunautaire | intra-Community acquisition |
| importation | importation |
| exportation | exportation |
| autoliquidation | reverse charge mechanism |
| TVA collectée | output VAT |
| TVA déductible | input VAT |
| coefficient de déduction | deduction coefficient (partial recovery) |
| prorata de déduction | pro-rata (partial recovery) |
| facture | invoice |
| facturation électronique | electronic invoicing |
| Chorus Pro | Chorus Pro (French public-sector e-invoicing portal) |
| régime réel normal (RN) | normal actual regime |
| régime simplifié d'imposition (RSI) | simplified taxation regime |
| franchise en base | basic exemption (small-turnover taxpayers) |
| TVA sur la marge | margin scheme |
| représentant fiscal | fiscal representative |
| guichet unique (OSS) | One Stop Shop (OSS) |
| numéro de TVA intracommunautaire | intra-Community VAT identification number |
| déclaration d'échanges de biens (DEB) / état récapitulatif (DES) | Intrastat / recapitulative statement |

## 4. Withholding Taxes and Cross-Border

| French | English |
|---|---|
| retenue à la source | withholding tax (WHT) |
| prélèvement à la source (PAS) | pay-as-you-earn (PAS — for employment income, since 2019) |
| redevable / débiteur de la retenue | withholding agent / withholder |
| dividendes sortants | outbound dividends |
| intérêts | interest |
| redevances | royalties |
| bénéficiaire effectif | beneficial owner |
| attestation de résidence fiscale | certificate of tax residence |
| convention fiscale | tax treaty |
| convention de non-double imposition | double tax treaty (DTT) |
| directive mère-filiale | Parent-Subsidiary Directive |
| directive intérêts-redevances | Interest and Royalties Directive |
| exonération de retenue | withholding tax exemption |
| formulaire 5000 / 5001 / 5002 / 5003 | Forms 5000 / 5001 / 5002 / 5003 (treaty-relief forms) |

## 5. Tax Residency, PE and Source

| French | English |
|---|---|
| résidence fiscale | tax residency |
| résident fiscal | tax resident |
| non-résident | non-resident |
| domicile fiscal | tax domicile |
| siège de direction effective | place of effective management (PoEM) |
| critères de résidence (Art. 4B CGI) | residency tests (Art. 4B CGI) |
| foyer / lieu de séjour principal | home / principal place of stay |
| center des intérêts économiques | center of economic interests |
| établissement stable (ES) | permanent establishment (PE) |
| agent dépendant | dependent agent |
| cycle commercial complet | complete commercial cycle (French-specific PE doctrine) |
| territorialité de l'impôt | territoriality of tax (IS is territorial, not worldwide) |
| exit tax | exit tax (Art. 167 bis CGI) |

## 6. Transfer Pricing and Anti-Avoidance

| French | English |
|---|---|
| prix de transfert | transfer pricing (TP) |
| principe de pleine concurrence | arm's length principle |
| entreprises associées | related / associated enterprises |
| méthode du prix comparable (CUP) | comparable uncontrolled price method |
| méthode du prix de revente | resale price method |
| méthode du coût majoré | cost-plus method |
| méthode transactionnelle de la marge nette (TNMM) | transactional net margin method (TNMM) |
| partage transactionnel des bénéfices | profit split method |
| documentation des prix de transfert | TP documentation |
| fichier maître / fichier local | master file / local file |
| déclaration pays par pays (CbCR) | country-by-country report (CbCR) |
| accord préalable en matière de prix de transfert (APP) | advance pricing agreement (APA) |
| APP unilatéral / bilatéral | unilateral / bilateral APA |
| sociétés étrangères contrôlées (SEC) / Art. 209 B CGI | controlled foreign company rules (CFC) |
| États et territoires non coopératifs (ETNC) | non-cooperative states and territories (NCST) |
| clause anti-abus (Art. 205 A CGI) | general anti-avoidance rule (GAAR) |
| abus de droit (Art. L64 LPF) | abuse of law (French-specific doctrine) |
| abus de droit à deux branches | two-branch abuse-of-law doctrine (simulation + fraud) |
| mini-abus de droit (Art. L64 A LPF) | mini abuse of law (motif principal — 2018 addition) |
| motif principalement fiscal | principal tax motive |
| acte anormal de gestion | abnormal management act (shifting tax base inappropriately) |
| dispositifs hybrides (ATAD 2) | hybrid mismatch rules (ATAD II) |
| sous-capitalization (historic) | thin capitalization |
| plafonnement général des charges financières (Art. 212 bis CGI) | general interest limitation (30% EBITDA) |
| Pilier 2 / impôt minimum mondial | Pillar Two / global minimum tax |
| impôt complémentaire | top-up tax (QDMTT / IIR / UTPR) |

## 7. Tax Procedure and Compliance

| French | English |
|---|---|
| déclaration fiscale | tax return |
| télédéclaration | electronic filing |
| liasse fiscale | annual corporate tax bundle (Form 2065 + schedules) |
| délai de dépôt | filing deadline |
| acompte | advance payment / installment |
| solde | balance payment |
| déclaration rectificative | amended return |
| réclamation contentieuse | contentious claim (for refund / assessment challenge) |
| demande gracieuse | request for gracious relief |
| prescription (3 ans de droit commun) | prescription period (general 3 years — Art. L169 LPF) |
| délai spécial de reprise (6 ans / 10 ans) | extended reassessment period (6 / 10 years) |
| rescrit fiscal | tax ruling |
| rescrit général / rescrit spécifique | general / specific ruling |
| contrôle fiscal | tax audit |
| contrôle sur pièces | desk audit |
| vérification de comptabilité | accounting audit (on-site) |
| examen contradictoire de situation fiscale personnelle (ESFP) | personal tax situation review (for individuals) |
| proposition de rectification | proposed adjustment (notice) |
| procédure de rectification contradictoire | contradictory correction procedure |
| procédure d'imposition d'office | ex officio taxation procedure |
| mise en demeure | formal notice / demand |
| avis de mise en recouvrement (AMR) | assessment / collection notice |
| majoration | surcharge (for lateness or bad faith) |
| intérêts de retard | late-payment interest |
| pénalité pour manquement délibéré | deliberate-failure penalty (40%) |
| pénalité pour manœuvres frauduleuses | fraudulent-manoeuvre penalty (80%) |
| majoration de 10% (défaut ou retard) | 10% surcharge (non-filing / late filing) |
| transaction | settlement with the tax administration |
| remise gracieuse | gracious remission |
| sursis de paiement | stay of collection (during dispute) |
| garantie / caution | security / guarantee |

## 8. Tax Authorities and Litigation

| French | English |
|---|---|
| Direction générale des Finances publiques (DGFiP) | Directorate General of Public Finances (DGFiP) |
| Direction générale des Douanes et Droits indirects (DGDDI) | Directorate General of Customs and Excise (DGDDI) |
| Service des impôts des entreprises (SIE) | corporate tax service (SIE — local) |
| Service des impôts des particuliers (SIP) | individual tax service (SIP — local) |
| Direction des grandes entreprises (DGE) | Large Enterprises Directorate (DGE) |
| Direction des vérifications nationales et internationales (DVNI) | National and International Audit Directorate (DVNI) |
| Direction nationale d'enquêtes fiscales (DNEF) | National Tax Investigation Directorate (DNEF) |
| Commission des infractions fiscales (CIF) | Tax Offenses Commission (criminal referrals) |
| Parquet national financier (PNF) | National Financial Prosecutor (for large-scale tax fraud) |
| comité de l'abus de droit fiscal | Tax Abuse-of-Law Committee |
| cour administrative d'appel | administrative court of appeal |
| Conseil d'État | Council of State (supreme administrative court — tax appeals) |
| tribunal judiciaire (chambre fiscale) | judicial court (tax chamber — for registration duty, wealth tax) |
| Cour de cassation (chambre commerciale) | Court of Cassation (Commercial Chamber — for judicial-tax disputes) |
| Conseil constitutionnel | Constitutional Council (constitutionality of tax laws) |
| question prioritaire de constitutionnalité (QPC) | priority constitutional question (QPC) |
| Cour de justice de l'Union européenne (CJUE) | Court of Justice of the European Union (CJEU) |
| fraude fiscale (Art. 1741 CGI) | tax fraud offense |
| délit de fraude fiscale aggravée | aggravated tax fraud offense |
| "verrou de Bercy" (historic) | "Bercy lock" (prior monopoly of tax admin on criminal referrals — relaxed 2018) |

## 9. M&A and Reorganization Tax Interface

For full M&A drafting terminology see `french-corporate-ma-jv.md`. The terms below
are the substantive tax concepts that recur in deal documents.

| French | English |
|---|---|
| share deal / cession de titres | share deal |
| asset deal / cession de fonds de commerce / d'actifs | asset deal / transfer of goodwill |
| apport partiel d'actif | partial contribution of assets |
| apport-cession | contribution-then-sale (anti-abuse focus, Art. 150-0 B ter CGI) |
| cession de branche complète d'activité | transfer of a complete branch of activity |
| fusion | merger |
| fusion-absorption | merger by absorption |
| scission | demerger / split |
| scission partielle | partial demerger |
| échange de titres | exchange of shares |
| régime de faveur des fusions (Art. 210 A CGI) | favorable merger regime (tax-deferred) |
| sursis d'imposition (particuliers) | tax deferral regime (for individuals, Art. 150-0 B CGI) |
| report d'imposition (150-0 B ter) | suspended taxation (apport-cession, Art. 150-0 B ter CGI) |
| neutralité fiscale | tax neutrality |
| report des déficits après fusion / scission | post-merger loss carry-forward (agrément required if IS target changes) |
| agrément fiscal | tax clearance / ruling (required for certain reorganizations) |
| prime de fusion | merger premium |
| droits d'enregistrement sur cession d'actions / de parts sociales | registration duty on share transfers |
| droit fixe / proportionnel | fixed / proportional duty |
| droits de mutation sur cession de fonds de commerce | transfer duty on goodwill (sliding scale) |
| TVA sur cession de branche (hors champ) | TOGC outside the scope of VAT |
| plus-value à long terme sur titres de participation (exonération) | long-term capital gain exemption on qualifying shareholdings |
| déclarations fiscales et garanties | tax representations and warranties |
| garantie de passif fiscal | tax indemnity / tax cover (pound-for-pound indemnity) |
| période d'imposition pré-closing | pre-closing tax period |
| période à cheval | straddle period |

## 10. Personal Taxation and Wealth / Inheritance

| French | English |
|---|---|
| foyer fiscal | tax household |
| quotient familial | family quotient |
| parts fiscales | family quotient shares |
| impôt sur le revenu (barème progressif) | IR (progressive scale) |
| tranches d'imposition | tax brackets |
| taux personnalisé / neutre | personalised / neutral PAS rate |
| flat tax / prélèvement forfaitaire unique (PFU) | flat tax / single flat rate (PFU — 30% on investment income) |
| prélèvements sociaux (17,2%) | social levies (17.2% on investment and capital income) |
| CSG déductible | deductible portion of CSG |
| CSG non déductible | non-deductible portion of CSG |
| plus-value mobilière | capital gain on securities |
| plus-value immobilière | capital gain on real estate |
| abattement pour durée de détention | holding-period allowance (securities, real estate) |
| résidence principale (exonération) | main residence (exemption on capital gains) |
| stock-options | stock options |
| actions gratuites / attribution gratuite d'actions (AGA) | free shares / restricted stock grants |
| BSPCE (bons de souscription de parts de créateur d'entreprise) | founder share subscription warrants (BSPCE — startup employee scheme) |
| carried interest | carried interest |
| plan d'épargne en actions (PEA) | equity savings plan (PEA) |
| PEA-PME | SME equity savings plan |
| assurance-vie | life insurance (French tax-privileged savings) |
| plan épargne retraite (PER) | retirement savings plan (PER) |
| impôt sur la fortune immobilière (IFI) | real estate wealth tax (IFI) — assets over €1.3m |
| seuil d'imposition IFI (1,3 M€) | IFI threshold (€1.3m) |
| abattement en ligne directe | direct-line allowance (€100,000 per parent per child every 15 years) |
| pacte Dutreil | Dutreil pact (75% reduction on transfer of family-business shares) |
| usufruit / nue-propriété / pleine propriété | usufruct / bare ownership / full ownership |
| démembrement de propriété | division of ownership (usufruct + bare ownership) |

## 11. Tax Incentives and Special Regimes

| French | English |
|---|---|
| jeune entreprise innovante (JEI) | young innovative enterprise status (JEI) |
| régime des OPCVM / OPCI | French UCITS / REIT-fund regimes |
| holding patrimoniale | patrimonial holding company |
| FCPR / FPCI / FPS / SLP | French private-equity vehicles (FCPR / FPCI / FPS / SLP) |
| ZRR (zones de revitalisation rurale) | rural revitalisation zones (tax-privileged) |
| ZFU (zones franches urbaines) | urban free zones |
| Corse | Corsica (specific incentives and reduced rates) |
| régime des impatriés (Art. 155 B CGI) | inbound expatriate regime (partial IR exemption for up to 8 years) |
| régime des travailleurs frontaliers | cross-border worker regime |
| Pilier 2 (Loi de finances pour 2024) | Pillar Two (implemented by Finance Law for 2024) |

## 12. Customs and Excise

| French | English |
|---|---|
| douane | customs |
| valeur en douane | customs value |
| classement tarifaire | tariff classification |
| TARIC | Common Customs Tariff (TARIC) |
| origine préférentielle / non préférentielle | preferential / non-preferential origin |
| renseignement tarifaire contraignant (RTC) | binding tariff information (BTI) |
| opérateur économique agréé (OEA) | authorized economic operator (AEO) |
| perfectionnement actif | inward processing |
| perfectionnement passif | outward processing |
| entrepôt sous douane | customs warehousing |
| accises | excise duties |
| TICPE (taxe intérieure de consommation sur les produits énergétiques) | domestic consumption tax on energy products (TICPE) |
| TICFE (taxe intérieure sur la consommation finale d'électricité) | final electricity consumption tax (TICFE) |
| droits sur les alcools et les tabacs | alcohol and tobacco duties |
| entrepôt fiscal | tax warehouse / bonded warehouse |

## 13. Standard Verbal Anchors

| French | English |
|---|---|
| au titre de la TVA | for VAT purposes |
| au titre de l'impôt sur les sociétés | for corporate income tax purposes |
| sauf disposition légale contraire | unless otherwise provided by law |
| le prix s'entend hors TVA | the price is exclusive of VAT |
| le prix s'entend toutes taxes comprises (TTC) | the price is inclusive of all taxes (VAT-inclusive) |
| le prix s'entend hors taxes (HT) | the price is exclusive of taxes (net of VAT) |
| par application du mécanisme de l'autoliquidation | by application of the reverse-charge mechanism |
| opération exonérée de TVA en application de l'article … du CGI | supply VAT-exempt pursuant to Article … of the CGI |
| la retenue est pratiquée à titre d'acompte / à titre libératoire | the withholding is practised on account / as a final tax |
| le Vendeur garantit l'Acquéreur contre toute conséquence fiscale | the Seller guarantees the Purchaser against any tax consequence |
| relative aux exercices clos antérieurement à la date de réalisation | relating to fiscal years closed prior to the completion date |
| conformément à la législation fiscale en vigueur | in accordance with the tax legislation in force |

## 14. Section Headings (Recurring)

| French | English |
|---|---|
| DÉFINITIONS FISCALES | TAX DEFINITIONS |
| DÉCLARATIONS ET GARANTIES FISCALES | TAX REPRESENTATIONS AND WARRANTIES |
| GARANTIE DE PASSIF FISCAL / TAX COVENANT | TAX INDEMNITY / TAX COVENANT |
| GESTION DES CONTRÔLES FISCAUX | CONDUCT OF TAX AUDITS |
| REMBOURSEMENTS FISCAUX | TAX REFUNDS |
| COOPÉRATION FISCALE | TAX CO-OPERATION |
| TRAITEMENT TVA | VAT TREATMENT |
| RETENUE ET GROSS-UP | WITHHOLDING AND GROSS-UP |
| DROITS DE MUTATION | TRANSFER TAXES |

## 15. Notes — Translator Guidance

- **IS vs "corporate tax"**. Impôt sur les sociétés (standard rate 25%; reduced
  15% SME rate up to €42,500) is France's corporate income tax. Translate as
  "corporate income tax (IS)" on first mention — not "corporation tax" (UK-only)
  or "company tax" (informal).
- **Territoriality of IS.** France taxes corporate profits on a territorial basis
  (Art. 209 I CGI): a French company is subject to IS only on profits of
  enterprises operated in France (including French PEs). This is a significant
  deviation from the worldwide income principle prevailing elsewhere. Always flag
  when translating cross-border structures.
- **PAS (prélèvement à la source).** Since 2019, French personal income tax is
  collected via withholding at source by the employer / pension fund / bank
  (PAS). The PAS rate is personalised based on the prior year's return. Translate
  as "pay-as-you-earn (PAS)" and do not conflate with the WHT concept applicable
  to non-residents.
- **CSG / CRDS — social levies or tax?** The *contribution sociale généralisée*
  and *contribution pour le remboursement de la dette sociale* have mixed
  characterisation. Domestic law treats them as social contributions; the CJEU
  has characterised part of CSG as a tax for treaty purposes (*de Ruyter*, 2015).
  For treaty-access disputes and gross-up clauses, translate as "social levies /
  social contributions" with a translator's note on the mixed characterisation.
- **Abus de droit vs acte anormal de gestion.** *Abus de droit* (Art. L64 LPF) is
  the French GAAR — applies to schemes (i) fictitious or (ii) driven exclusively
  by tax motive that is contrary to the law's intent. *Acte anormal de gestion*
  is a different doctrine — a management act without adequate business
  justification (typically shifting tax base to related parties). The 2018 reform
  added the *mini abus de droit* for acts driven "principally" (not exclusively)
  by tax motive. Always translate precisely.
- **Rescrit fiscal.** France has a well-developed advance ruling system, issued
  by the DGFiP and published in the BOFiP-Impôts. Binding on the administration
  when the facts match. Translate as "tax ruling".
- **Prescription 3 / 6 / 10 years.** General reassessment period is 3 years
  (Art. L169 LPF). Extends to 6 years for omitted / understated income, 10 years
  for undisclosed foreign accounts and certain aggravated cases. Always translate
  as "prescription period" or "reassessment period" with the number of years, and
  identify Art. L169 LPF for the general rule.
- **Régime mère-fille.** French participation exemption on dividends: 95% of the
  dividend is exempt (i.e., 5% addback for expenses, Art. 216 CGI), subject to
  holding ≥5% for ≥2 years. Translate as "parent-subsidiary regime" or
  "participation exemption (Art. 216 CGI)".
- **Plus-values à long terme sur titres de participation.** Capital gains on
  qualifying shareholdings (≥5%, ≥2 years) are effectively exempt (subject to
  12% addback). Translate as "long-term capital gains regime on qualifying
  shareholdings" or "French participation exemption on capital gains".
- **Intégration fiscale.** Optional tax consolidation regime (Arts. 223 A et
  seq. CGI) requiring ≥95% ownership for the entire year. The group files one
  consolidated IS return. Translate as "tax consolidation regime".
- **IFI (Impôt sur la fortune immobilière).** In 2018, the broad-scope wealth
  tax (ISF) was replaced by the IFI, which is limited to real estate assets.
  Threshold: €1.3m net real estate wealth. Progressive rates 0.5%–1.5%. Translate
  as "real estate wealth tax (IFI)" and — when the source pre-dates 2018 —
  translate ISF as "wealth tax (ISF)" noting that it applied to all assets.
- **Pacte Dutreil.** Family-business transfer mechanism providing a 75% reduction
  in the base of inheritance / gift duties, subject to individual and collective
  holding commitments (6 years total). Translate as "Dutreil pact" with
  parenthetical explanation; do not translate the name.
- **Droits d'enregistrement on share transfers.** Transfers of shares in non-
  real-estate SAs are subject to 0.1% registration duty; transfers of shares in
  SARL or société civile at 3% (less €23,000 allowance); transfers of shares in
  real estate companies at 5% (on real estate value). Always identify the type
  of entity and asset profile.
- **CIR (crédit d'impôt recherche).** Major R&D tax credit (30% of qualifying
  expenditure up to €100m, 5% above). Translate as "research tax credit (CIR)"
  and add a translator's note on the rate structure when relevant.
- **BOFiP-Impôts.** Since 2012, the administrative tax doctrine is consolidated
  in the online BOFiP-Impôts (replacing the prior instructions and documentation
  de base). When a French source cites a BOI reference, preserve it as a citation
  and translate only the surrounding narrative.
- **Verrou de Bercy.** Before 2018, the tax administration had a near-monopoly
  on referring tax-fraud cases to the Parquet (criminal prosecution); the 2018
  fraud law broke this "lock" for significant cases (>€100k). Translate as
  "Bercy lock" or "prior-approval requirement" with a translator's note.
- **Pillar Two implementation.** France implemented Pillar Two via the Finance
  Law for 2024 (Art. 33). The *impôt complémentaire* has the three OECD
  modalities (IIR, UTPR, QDMTT). Translate as "top-up tax" and keep the OECD
  English acronyms.
- **Currency / number formats**. French uses space (or non-breaking space) as
  thousands separator and comma as decimal separator (1 234,56 €). Convert to US/UK
  English style (1,234.56) unless the user specifies otherwise. Always preserve the euro
  sign and the exact figure.

## Additional Lawlinguists-validated French Tax Mappings

| French | English |
|---|---|
| Code général des impôts (CGI) | French General Tax Code |
| Livre des procédures fiscales (LPF) | French Tax Procedures Book |
| CSG (Contribution Sociale Généralisée) | General Social Contribution |
| CRDS (Contribution au Remboursement de la Dette Sociale) | Contribution for Repayment of Social Debt |
| prélèvements sociaux | social levies (aggregate of CSG, CRDS and social taxes on capital) |
| TVA (Taxe sur la Valeur Ajoutée) | Value Added Tax |
| droits d'enregistrement | registration duties |
| ISF (Impôt de Solidarité sur la Fortune) (historic) | Solidarity Wealth Tax (abolished 2018) |
| IFI (Impôt sur la Fortune Immobilière) | Real Estate Wealth Tax (since 2018) |
| PFU (Prélèvement Forfaitaire Unique) / flat tax | flat tax on investment income (30% — 12.8% PIT + 17.2% social levies; since 2018) |
| PAS (Prélèvement À la Source) | PAYE / withholding tax at source (since 2019) |
| BIC (Bénéfices Industriels et Commerciaux) | Industrial and Commercial Profits |
| BNC (Bénéfices Non Commerciaux) | Non-Commercial Profits |
| BA (Bénéfices Agricoles) | Agricultural Profits |
| revenus mobiliers | movable-capital income |
| plus-values | capital gains |
| CFE (Cotisation Foncière des Entreprises) | Business Land Contribution |
| CVAE (Cotisation sur la Valeur Ajoutée des Entreprises) | Value-Added Contribution (phased out by 2027) |
| CET (Contribution Économique Territoriale) | Territorial Economic Contribution (CFE + CVAE) |
| taxe d'habitation | residence tax (largely abolished for primary residences since 2023) |
| intégration fiscale | tax consolidation (group tax regime) |
| régime mère-fille | parent-subsidiary regime (95% exemption on dividends from qualifying subs) |
| régime des plus-values à long terme (titres de participation) | long-term capital gains regime on qualifying shareholdings (88% exemption) |
| déduction pour investissement | investment deduction |
| amortissement | depreciation / amortization |
| déficit reportable | carried-forward loss |
| examen contradictoire de la situation fiscale personnelle (ESFP) | personal tax-situation examination |
| mise en recouvrement | tax assessment / recovery notice |
| prescription fiscale | tax limitation period |
| contentieux fiscal | tax litigation |
| tribunal administratif | Administrative Tribunal (first-instance tax disputes other than registration duties) |
| tribunal de grande instance / tribunal judiciaire | Judicial Tribunal (registration duties and DMTO disputes) |
| BOFiP-Impôts | Official Public Finance Bulletin (administrative doctrine — binding on tax administration) |
| Pilier 2 / Pillar Two | Pillar Two (implemented in France by Loi de finances pour 2024) |
| TIC (Transposition des Directives Européennes) | transposition of EU directives |
| ATAD | ATAD (Anti-Tax Avoidance Directive) |
| DAC6 | DAC6 (mandatory disclosure rules) |
| abus de droit fiscal | tax abuse of rights (Art. L. 64 LPF) |
