#1 - Context and fields of application
The Social Contribution of Solidarity of Companies (C3S) has existed since 1970. Today, it represents more than 20,000 taxpayers for almost 3.8 billion budget in 2018.
In what context was it created and how has it evolved?
Which companies does it concern?
#2 - Calculation and assessment
The rate is a single contribution of 0.16% of turnover, but what do we mean by this concept of turnover? It is therefore necessary to provide some clarification.
#3 - Vigilance points and reporting formalities
Among the various C3S base deductions, you will find the specific base for opaque intermediaries, transactions from one foreign country to another, the transfer of intra-community stocks but also the disposal of fixed assets.
It should also be noted that there are various reporting formalities to be observed for companies liable for this contribution.
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