To benefit from the family tax credit, your company must operate under a real tax regime (normal, simplified, or controlled declaration), whether subject to corporate tax or income tax. Public institutions and associations subject to corporate tax are also eligible. Companies under the micro-enterprise regime cannot benefit.
Two categories of expenses are eligible: financing the creation and/or operation of facilities caring for employees' children under three years old (50% rate), and financial aid paid to employees for personal services, such as universal employment service vouchers (CESU) (25% rate). These expenses are deductible from taxable income and can be combined with the tax credit.
The tax credit is capped at €500,000 per year per company. It applies to salaried staff and, under certain conditions, non-salaried staff. Eligible expenses are those incurred during the past calendar year.
Companies subject to income tax must submit form no. 2069-FA-SD and report the amount on their supplementary tax return. Companies subject to corporate tax must attach this same form to their balance statement and report it on their tax return. A copy must also be filed with the Bureau Familles et parentalité in Paris.
