Form 2069-FA — the French family tax credit (CIF)

The family tax credit (crédit d'impôt famille, CIF) aims to encourage companies to incur expenditure enabling their employees to RECONCILE family life and working life. Any company with employees may benefit provided it is taxed on an ACTUAL-PROFIT basis, normal or simplified, whether under income tax or corporation tax — a company under the micro-enterprise regime therefore may NOT benefit. The rate varies by category of expenditure: 50 % for childcare expenditure in a facility (creation and operation of private facilities taking children under 6, or payments for care in facilities run by bodies outside the company); 25 % for expenditure financing personal services, WITHIN A LIMIT of €2,540 per calendar year and per beneficiary. The calculation is made per calendar year and the total amount is capped at €500,000 a year. Public subsidies received in respect of eligible expenditure are DEDUCTED from the calculation base. The credit reduces the tax due, and where it exceeds that tax, the authority REFUNDS the excess. Calculation sheet no. 2069-FA-SD is filed with the business tax office (SIE) or the Large Business Directorate (DGE): with corporation tax balance statement no. 2572-SD for a company subject to corporation tax, and with its return for a company subject to income tax.

Up to date for 2026 — verified on September 12, 2026Official form2069-FA-SDGuide: about 30 min

Deadlines

The calculation is made per CALENDAR YEAR: The family tax credit is calculated per calendar year — including for a company whose financial year does not match the calendar year, which requires splitting the expenditure.
Company subject to corporation tax — with balance statement 2572-SD: A company subject to corporation tax attaches tax form no. 2069-FA to its corporation tax balance statement no. 2572-SD, filed with the SIE or the DGE.
Company subject to income tax — with its return: TWO OFFICIAL WORDINGS, which we do not arbitrate between: the Entreprendre fact sheet states that a company subject to income tax "doit envoyer la fiche d'aide au calcul n° 2069-FA-SD en même temps que sa déclaration complémentaire des revenus n° 2042 C pro", while the form's page on impots.gouv.fr states filing "avec la déclaration de résultats pour les entreprises imposées à l'impôt sur le revenu". Both sources are official and do not say the same thing: have the attachment confirmed by your business tax office.
Refund of the excess: Where the tax credit exceeds the tax due, the authority refunds the excess. Under income tax, the amount claimed is carried to return no. 2042-C-PRO; under corporation tax, a claim for refund of tax credits must be made, via the online tax account or via the Portailpro account.

Documents to prepare

Evidence that the company is taxed on an actual-profit basis, normal or simplified
Expenditure on creating and operating a private facility taking children under 6, run by the company
Payments made for the care of employees' children aged under 3 in private or public bodies
Expenditure intended to finance personal services, with the list of beneficiaries
The number of beneficiaries, to apply the €2,540 per calendar year and per beneficiary limit
The amount of public subsidies received in respect of that expenditure, paid within the calculation year, to be deducted from the base
Calculation sheet no. 2069-FA-SD, 2026 vintage
Corporation tax balance statement no. 2572-SD, if the company is subject to corporation tax
Return no. 2042-C-PRO, if the company is subject to income tax
Access to the online tax account or the Portailpro account, to claim a refund of the excess under corporation tax

Download the official form (2069-FA-SD)

You download it from the official site — we never re-host a public document.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

Any company that HAS EMPLOYEES and is taxed on an actual-profit basis — normal or simplified
Companies subject to income tax as well as those subject to corporation tax: the CIF is not confined to one basis of profit taxation
The company that creates and operates a private facility taking children under 6, directly run by it, and taking the children of its employees aged under 3
The company that makes direct payments for the care of its employees' children aged under 3 in private or public bodies
The company, or its works council, that pays employees sums intended to finance or facilitate access to activities within the scope of personal services, or to activities provided by private facilities taking children under 6
May NOT benefit: a company under the MICRO-ENTERPRISE regime — the clearest exclusion in the scheme

Worked example

Official example: €50,000 of childcare and €275,000 of personal services, giving a €93,750 credit

The example is the one published by the official source, and it usefully shows both rates in a single calculation. A company spends €50,000 on caring for its employees' children in a specialised facility and €275,000 on financing personal services. The credit it will receive equals €50,000 × 50 % + €275,000 × 25 % = €93,750. If its tax comes to €250,000, with the benefit of the credit that amount becomes €250,000 − €93,750 = €156,250. Two points the official example does not spell out but which the same page states elsewhere, and which change the result in practice. First, the limit of €2,540 per calendar year and per beneficiary applies to the "personal services" part: on €275,000 of such expenditure, the base retained depends on the number of beneficiaries, each counting only up to €2,540 a year. Second, public subsidies received by the company in respect of eligible expenditure are deducted from the calculation base — they are not counted as expenditure — and the subsidies to deduct are those paid during the year for which the credit is calculated. A company that had received €10,000 of subsidy on its childcare expenditure would therefore calculate its credit on €40,000 rather than €50,000. Finally, the total amount remains capped at €500,000 a year: here, the €93,750 is comfortably within it.

How to fill it in, step by step

Check that you are eligible: having employees, and being taxed on an actual-profit basis, normal or simplified. A company under the micro-enterprise regime is excluded.
Sort your expenditure into the scheme's two categories, as they do not carry the same rate.
First category, at 50 %: expenditure on creating and operating private facilities taking children under 6 (crèche, day nursery), and payments made for the care of children in facilities run by bodies outside the company.
Second category, at 25 %: sums paid to employees by the works council or the company itself, intended to finance or facilitate access to activities within the scope of personal services, or to activities provided by private facilities taking children under 6.
Apply to that second category the limit of €2,540 per calendar year AND PER BENEFICIARY: it is not an overall cap, it is counted head by head.
Deduct from the calculation base the public subsidies received in respect of your eligible expenditure: they are not counted as expenditure. Include only those paid during the year for which the credit is calculated.
Calculate the credit per CALENDAR YEAR, and check that it stays below the €500,000 annual cap.
Complete calculation sheet no. 2069-FA-SD for the relevant year.
If you are subject to corporation tax: attach form no. 2069-FA to your corporation tax balance statement no. 2572-SD, filed with the business tax office (SIE) or the Large Business Directorate (DGE).
If you are subject to income tax: attach the sheet to your return — as the two official sources differ on the exact document, have it confirmed by your business tax office.
If the credit exceeds the tax due, claim a refund of the excess: under income tax, by carrying the amount to return no. 2042-C-PRO; under corporation tax, by a claim for refund of tax credits, via the online tax account or via the Portailpro account.

The form, line by line

50 % rate: For childcare expenditure in a facility: creation and operation of private facilities intended to take children under 6 (crèche, day nursery), and payments for care in facilities run by bodies outside the company.
25 % rate: For expenditure financing personal services, paid to employees by the works council or the company itself. Applies within a limit of €2,540 per calendar year and per beneficiary.
Under 6, under 3: The source uses both ages in the same sentence for the facility run by the company: the facility must take children aged under 6, and it must take the children of its employees aged under 3. The company's direct payments for care, for their part, cover its employees' children aged under 3.
€2,540 per beneficiary limit: Per calendar year AND per beneficiary. It concerns only the "personal services" category at 25 %, not childcare expenditure at 50 %.
€500,000 annual cap: A cap on the amount of the tax credit itself, per year — to be distinguished from the per-beneficiary limit, which applies to the base of one category.
Deduction of subsidies: Public subsidies received in respect of eligible expenditure are deducted from the CALCULATION BASE: they do not count as expenditure. Only subsidies paid during the year for which the credit is calculated are deducted.
Filing document: Balance statement no. 2572-SD for a company subject to corporation tax; the return for a company subject to income tax. Filed with the business tax office (SIE) or the Large Business Directorate (DGE).

Good to know

The CIF is one of the few schemes rewarding SOCIAL spending rather than investment: it is triggered by expenditure enabling employees to reconcile family and working life.
A tax credit, not a reduction: where its amount exceeds the tax due, the authority REFUNDS the excess — so a loss-making company can benefit.
The actual-profit basis is the entry condition. The exclusion of the micro-enterprise regime is explicit, and it rules out most very small structures.
The €2,540 limit is counted PER BENEFICIARY and per calendar year: with ten benefiting employees, the personal-services base retained can therefore reach ten times that amount.
The €500,000 annual cap on the credit itself in practice concerns only companies committing very large sums.
Public subsidies do not add to the credit: they are subtracted from the calculation base, which avoids funding the same expenditure twice.
Calculating per calendar year obliges companies with an offset financial year to split their expenditure — an accounting matter to plan for from the start of the year.
The maximum amount of the financial assistance from the works council and the company under article L. 7233-4 of the Labour Code is set by an annual order: the source cites the order of 23 December 2025 for 2026.
The reference texts are article 244 quater F of the French tax code, articles 49 septies Y to 49 septies YC of annex 3 to that code, and articles L7233-4 to L7233-9 of the Labour Code.

Common mistakes

Believing a micro-entrepreneur can benefit: a company under the micro-enterprise regime is expressly excluded.
Applying 50 % to personal services expenditure: its rate is 25 %.
Forgetting the €2,540 limit on the "personal services" part, or applying it overall instead of counting it per beneficiary.
Applying the €2,540 limit to childcare expenditure in a facility: it concerns only the 25 % category.
Counting subsidies received as expenditure: they are DEDUCTED from the calculation base.
Deducting subsidies from another year: only those paid during the year for which the credit is calculated are deducted.
Calculating on the accounting year when the credit is calculated per CALENDAR YEAR.
Confusing the €500,000 annual cap, which applies to the credit, with the €2,540 limit, which applies to the base of one category and per beneficiary.
Giving up because the company is loss-making: the excess of credit over tax is refunded.
Filing form 2069-FA on its own: it goes with balance statement no. 2572-SD under corporation tax, or with the return under income tax.
Forgetting to CLAIM the refund of the excess: under corporation tax, a claim for refund of tax credits is required, via the online tax account or the Portailpro account.

Frequently asked questions

Which companies can benefit from the family tax credit?

Any company with employees, provided it is taxed on an actual-profit basis — normal or simplified. It may be subject to income tax or to corporation tax. A company under the micro-enterprise regime cannot benefit.

Which expenditure qualifies?

Three categories: expenditure on creating and operating a private facility taking children aged under 6, directly run by the company and taking the children of its employees aged under 3; payments made directly by the company for the care of its employees' children aged under 3 in private or public bodies; and expenditure intended to finance personal services.

What are the rates?

50 % for childcare expenditure in a facility — creation and operation of private facilities for children under 6, and payments for care in facilities run by outside bodies. 25 % for expenditure intended to finance personal services, within a limit of €2,540 per calendar year and per beneficiary.

How is it calculated?

Per calendar year, applying each rate to its category of expenditure. The official example: a company spending €50,000 on childcare and €275,000 on personal services obtains €50,000 × 50 % + €275,000 × 25 % = €93,750. If its tax is €250,000, it falls to €156,250. The amount of the credit is capped at €500,000 a year.

Do subsidies received change the calculation?

Yes. Public subsidies received in respect of eligible expenditure are deducted from the calculation base and are therefore not counted as expenditure. The subsidies to deduct are those paid during the year for which the tax credit is calculated.

How is form 2069-FA filed?

Under corporation tax: by attaching form no. 2069-FA to corporation tax balance statement no. 2572-SD, filed with the SIE or the DGE. Under income tax: the two official sources differ — the Entreprendre fact sheet points to supplementary income return no. 2042 C pro, the form's page on impots.gouv.fr points to the results return. We do not arbitrate between two official sources: have the attachment confirmed by your business tax office.

What happens if the credit exceeds my tax?

The tax authority refunds the excess. Under income tax, the company carries the amount claimed to its return no. 2042-C-PRO. Under corporation tax, it makes a claim for refund of tax credits, either via the online tax account or via the Portailpro account.

Go further

Compute the related amounts

Family tax credit (CIF)

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.