The specific taxes that go unnoticed, until an audit
Management of your specific tax obligations in France: TGAPThe General Tax on Polluting Activities, due by businesses whose activity generates certain emissions or waste. Learn more →, tax on insurance contracts, tax on online gaming, and exit tax.
Beyond VAT, several specific taxes may apply to foreign companies active in France. The TGAP (General Tax on Polluting Activities) applies to certain activities generating waste or emissions. The tax on insurance contracts applies to policies taken out or performed in France. The tax on online gaming applies to operators offering gambling to French residents.
The exit tax applies to transfers of tax residence or registered office outside France, under certain conditions. These taxes are often overlooked and discovered during a tax audit — planning ahead helps secure your compliance.
Are you affected?
- Company whose activity generates waste, emissions or pollution subject to TGAP
- Insurer or policyholder of insurance contracts performed in France
- Online gambling operator accessible to French residents
- Company or individual planning to transfer their tax residence or registered office outside France
How we proceed
Identifying applicable taxes
Analysing your activity to determine which specific taxes apply to you.
Calculating amounts due
Calculating taxable bases and amounts to declare under each applicable regulation.
Filing and payment
Filing returns and paying within the legal deadlines specific to each tax.
Ongoing regulatory monitoring
Tracking legal changes that may affect your obligations over time.
Frequently Asked Questions
What is TGAP and who must pay it?
The General Tax on Polluting Activities applies to businesses whose activity generates certain emissions or waste (waste storage, polluting emissions, detergents...), whether French or foreign, as long as they carry out the relevant activity in France.
Which businesses are affected by the tax on insurance contracts?
This tax applies to insurance contracts taken out or performed in France, including where the insurer is established abroad, subject to certain conditions related to the risk covered.
What is exit tax and when does it apply?
Exit tax applies when transferring tax residence or a registered office outside France, under certain conditions related to securities held or the value of the transferred assets.
Does the online gaming tax apply to foreign operators?
Yes, any operator offering online gambling to French residents is subject to this tax, regardless of their country of establishment.