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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
 Self employed individuals who are subject to the personal contribution for family allowance must also pay CSG and CRDS.
Therefore, self employed individuals who are exempted from the contribution for family allowance are also exempted from CSG and CRDS. Unemployed individuals who are starting their own business are exempt from family allowance but remain liable for CSG and CRDS.
CSG and CRDS are calculated on the same basis as revenues submitted to the contribution for family allowance. Revenues are taxable at a 7,5% rate for CSG and 0,5% rate for CRDS. CSG is tax deductible only up to 5.1% .
CRDS is not tax deductible. Foreign source revenues received by individuals falling within the scope of the social taxes are also subject to CSG and CRDS (check "who is taxable ?").
Revenues provided by the agriculture business are submitted to a different set of rules. URSSAF, public authority in charge of the collection of social taxes, calculates the CSG and CRDS on the basis of the return sent to the healthcare public services.
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