Roche & Cie

A single declaration for certain credits and tax cuts

14 Apr 2016

Reporting requirements are reduced for certain credits and tax cuts.

Companies must now compulsorily declare nine credits and tax cuts on a single declaration (No. 2069-RCI), instead of special declarations.

Credits and tax cuts gave rise to the filing of a single declaration are:

  • Tax credit for restaurateurs masters;
  • Tax credit for incentive awards;
  • Tax credit for the purchase of capital of a company;
  • Tax credit for competitiveness and employment;
  • Tax credit for learning;
  • Tax credit for leadership training;
  • Tax credit for executive production costs of cinematographic or audiovisual works;
  • Tax credit for executive production costs of films and audiovisual works by established businesses outside France;
  • Sponsorship and tax reduction.

For others, companies are required to file special returns.

Accuracy: a listing of calculation aid is available to companies for each of these tax benefits. Sheet which need not be transmitted spontaneously to the administration but only if asked.

Subscription Date : All businesses, whether they are subject to income tax or corporation tax must file Declaration No 2069-RCI together their annual declaration of results.

Decree No 2016-395 of 31 March 2016, OJ April 2