Dear Readers,

The 2015 tax annex made adjustments concerning Business tax. Informations relating to theses adjustments are given in the following lines.

DEADLINE FOR BUSINESS TAX ANNUAL STATEMENT

Since January 2015, annual statement concerning Business Tax must be filed to tax administration no later than April 20th.

DEADLINE FOR PAYEMENT OF BUSINESS TAX

- First Half :    No later than March 20th
- Second Half :   No later than July 20th

Nota : Taxpayers depending of ‘’Direction des Grandes Entreprises’’ must pay Business Tax by issuing two (2) checks :

• The first check corresponds to 75% of the due amount ;
• The second check corresponds to 25%.

In any case, both checks should be made to the order of the "Receveur des impôts des Grandes Entreprises".
(Refer to our memo ‘FIDECA – flash N°03/2014’)

Best Regards,
The Tax & Legal Team