France: Revised Deadlines for Corporate Income Tax Payments and Withholding Tax Return Filings

French tax authorities have announced that the deadline for payment of corporate income tax has been extended from April 15 to May 15 for companies with December 31 financial year-ends.

Nonresident persons or entities that remit withholding taxes (WHT) on certain French-sourced income may reduce WHT return filing frequency from monthly to quarterly.