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France publishes the new declaration form for CbCR and Pillar Two notification

|Tax Alerts, National/Federal Taxation, T ...|France
France

  • The new declaration form is part of the standard corporate income tax return for 2024, due by 19 May 2025 for calendar year taxpayers.
  • It must be filed by companies that are part of a multinational group subject to country-by-country reporting and/or by entities belonging to a multinational or national group that falls within the scope of the global minimum tax for large groups (Pillar Two).
 

Executive summary

On 27 January 2025, the French tax authorities (FTA) introduced new form No. 2065-I…