From accounting result to taxable result
Why a company has two results and which one bears the tax, how the add-backs and deductions of schedule 2058-A are read, and the two-slice computation at 15 % then 25 %. Three modules on a year showing €120,000 of profit. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules25 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing and paying my company's corporate tax· Step 2 of 12· Next step: French corporate tax (IS)
This content is part of the path: Filing my simplified tax return package· Step 2 of 11· Next step: Straight-line and declining-balance depreciation
This content is part of the path: Reporting my business capital gains· Step 1 of 7· Next step: French corporate tax (IS)
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell the accounting result from the taxable result.
- Understand why the second is built out of the first.
- Place the territoriality principle of French corporate income tax.
- Know where the passage from one to the other is set down.
- Understand why the two sets of rules diverge, and why that gap is no anomaly.
- Order the five steps from the profit and loss account to the tax return package.
- Tell an add-back from a deduction, and their direction on the result.
- Recognise the main non-deductible charges.
- Identify the commonest deductions.
- Understand why a provision added back last year is deducted this year.
- Tell a refusal in principle from a quantitative limit being exceeded.
- Prepare the adjustment schedule across the year rather than at the closing.
- Place the standard rate of French corporate income tax.
- Apply the reduced rate under its three cumulative conditions.
- Compute the tax in two slices on a given result.
- Know the ceiling on setting off a loss carried forward.
- Quantify the maximum saving the reduced rate provides in a year.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWhy a company has two resultsWhat you will be able to do
- Tell the accounting result from the taxable result.
- Understand why the second is built out of the first.
- Place the territoriality principle of French corporate income tax.
- Know where the passage from one to the other is set down.
- Understand why the two sets of rules diverge, and why that gap is no anomaly.
- Order the five steps from the profit and loss account to the tax return package.
- Module 28 minIncluded in the full courseAdding back, deducting: the two directions of correctionWhat you will be able to do
- Tell an add-back from a deduction, and their direction on the result.
- Recognise the main non-deductible charges.
- Identify the commonest deductions.
- Understand why a provision added back last year is deducted this year.
- Tell a refusal in principle from a quantitative limit being exceeded.
- Prepare the adjustment schedule across the year rather than at the closing.
- Module 39 minIncluded in the full courseFrom the taxable result to the tax owedWhat you will be able to do
- Place the standard rate of French corporate income tax.
- Apply the reduced rate under its three cumulative conditions.
- Compute the tax in two slices on a given result.
- Know the ceiling on setting off a loss carried forward.
- Quantify the maximum saving the reduced rate provides in a year.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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