Fr Corporate Tax

French corporate income tax (impôt sur les sociétés, IS) for companies resident in France and for foreign companies with an establishment in France, financial years closing in 2026. Covers the 25% standard rate and the 15% SME rate on the first EUR 42,500 (CGI art. 219), the 3.3% social contribution (art. 235 ter ZC), the exceptional contribution on large companies for the first two years closed from 31 December 2025, the taxable base, the parent-subsidiary regime, losses (EUR 1m plus 50% cap, one-year carry-back), tax consolidation at 95%, the interest cap (EUR 3m or 30%), form 2065, the four acomptes and the balance, penalties, and outbound withholding tax. Trigger on: IS France, impôt sur les sociétés, taux réduit PME, 2065, acompte IS, report en arrière, intégration fiscale, régime mère-fille, contribution exceptionnelle grandes entreprises. Out of scope: CFE and CVAE (fr-cfe), VAT (france-vat-return), transfer pricing (france-transfer-pricing), individual income tax (fr-personal-i

mkdir -p ~/.claude/skills/fr-corporate-tax
curl -L https://claudskills.com/skills/fr-corporate-tax/SKILL.md \
  -o ~/.claude/skills/fr-corporate-tax/SKILL.md

@misc{fr-corporate-tax-2026,
  author    = {openaccountants},
  title     = {Fr Corporate Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/fr-corporate-tax/}
}