The specific taxes that go unnoticed, until an audit
Management of your specific tax obligations in France: TGAP, 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
Who has to pay TGAP?
TGAP applies to companies whose activity falls under categories defined by law (waste, polluting emissions, among others), based on thresholds and rules specific to each component of the tax.
What exactly is the exit tax?
The exit tax is designed to tax certain unrealised capital gains upon a transfer of tax residence outside France, under conditions and thresholds set by law.
How is the tax on online gaming calculated?
The calculation depends on the type of game offered and the taxable base defined by the regulations applicable to online gambling operators.