According to the Finance Law for 2013 (Loi de finances pour 2013, LF 2013), the 5% temporary surcharge on the gross corporate income tax liability is extended for the next two years. It will apply until fiscal years ending on 30 December 2015.
This surcharge only applies to companies with a turnover exceeding EUR 250 million. The temporary 5% surcharge is calculated on the gross corporate income tax liability before application of any tax credit, e.g. R&D credits, for…