C3S Optimisation and Secure Reporting
The Contribution Sociale de Solidarité des Sociétés (C3S) is a French tax based on the annual turnover of companies generating over €19 million. While the rate is fixed (0.16%), the calculation basis is complex, prone to error, and can lead to significant overpayment, especially in low-margin sectors.
Every year, many companies overpay due to a lack of understanding of the applicable abatements, sector-specific exemptions, or available adjustments to the tax base.
Our tax experts help you identify, correct, and recover overpaid contributions while securing your future declarations.
Understanding C3S: Key Issues and Complexity
Annual Obligation
Who is liable? All companies with annual turnover exceeding €19 million (except those explicitly exempted by law)
Tax base: Annual turnover subject to French VAT (including taxable and exempt operations), after a standard €19 million deduction
Rate: 0.16% (with certain sector-specific adjustments or special regimes)
Deadline: May 15 of each calendar year via net-entreprises.fr
Tailored Support from BtoBnice
BTOBNICE offers a five-step C3S optimisation process, combining tax review, accounting analysis, and legal validation through a partnership with an independent law firm.
1. Compliance and Eligibility Assessment
- Verification of C3S liability
- Identification of applicable exemptions and favorable regimes
2. Tax Base Audit
- Review of C3S-applicable financial flows
- Exclusion of non-taxable operations
- Integration of sector-specific deductions
3. Optimisation Strategy
- Application of validated optimisation levers, in collaboration with our legal partner
- Estimation of potential savings
4. Regularisation and Reclaim
- Preparation of a legal claim file by our partner law firm
- Administrative support in interactions with URSSAF Provence-Alpes-Côte d’Azur
- Follow-up until full regularisation is obtained
5. Future Risk Mitigation and Continuous Support
- Implementation of internal control procedures
- Assistance with the current year’s declaration
Key Benefits of a C3S Optimisation Engagement
- Cash recovery
- Legal security: through our partner law firm
- Timesaving: minimal disruption to your teams
- Long-term tax reduction: by anticipating future risks
- No results, no fee: success-based remuneration model (% of savings)
C3S Opportunity: Act Now
Retroactive claims: You may regularise your C3S over the past three years and unlock immediate cash flow.
Don’t let the C3S reduce your profitability!
📧 Contact BTOBNICE: contact@btobnice.com