Roche & Cie

Simplification of reporting requirements for certain credits and tax reduction

A decree of March 31, 2016 on the simplification of reporting requirements for certain credits and tax reduction was published in the Official Journal of the April 2, 2016.

The decree simplifies the reporting requirement on certain credits and tax reduction:

– Tax credit for restaurant owners,

– In respect of incentive awards,

– For the redemption of the capital of a company,

– Competitiveness and Employment,

– For learning,

– For leadership training,

– Expenditure for executive production of cinematographic or audiovisual works,

– For executive production costs of films and audiovisual works by companies established outside France and patronage tax reduction.

These reporting obligations will be fulfilled by companies on a single document to be filed along with their test reports.

Decree No 2016-395 of 31 March 2016 (In French)