Finland vs France

20

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.

Four months from the end of the accounting period.

About the fiscal year ending on December 31st, until the end of May of the following year.

Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.

About the fiscal year ending on December 31 and May 15 of the following year.

The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).

0/0/0

20/0/15

25/0/25

25.5

20

Capital gains are constrained by the normal corporate income tax rate.

Capital gains are constrained by the normal corporate income tax rate.

19.71%

23.66

22.6%

15.38