Definition of the French tax package

Updated March 2026 - The French liasse fiscale is the tax filing package sent to the tax authorities to determine the company's taxable result. It is not a single form. It is a full filing set made up of an income tax or corporate tax return together with supporting accounting schedules.

To go further, you can also read our articles on the 2026 filing deadline for the tax package, the balance sheet and the income statement.

It generally includes:

• ▸the main tax result return;
• ▸accounting schedules prepared from the books;
• ▸the tax adjustments needed to move from accounting profit to taxable profit;
• ▸additional information depending on the applicable regime and legal form.

For corporate income tax

• ▸form 2065-SD;
• ▸forms 2050 to 2059 under the normal real regime;
• ▸or the 2033 series under the simplified real regime.

For BIC businesses taxed under personal income tax

• ▸form 2031-SD;
• ▸the corresponding accounting annexes;
• ▸different schedules depending on the real-tax regime used.

Hayot Expertise insight: a tax package is not just a software export. It is a review and adjustment exercise between accounting profit and taxable profit.

As soon as the business is subject to a real-tax regime, a full tax result filing is generally required. That is why year-end closing quality directly affects the quality of the package itself.

• ▸assuming the balance sheet and the tax package are the same thing;
• ▸filing before the closing entries have been properly secured;
• ▸failing to distinguish between the normal and simplified real regimes;
• ▸confusing the filing of the package with the payment of tax.

We support business owners who want a tax package that is solid, documented and aligned with their closing strategy and tax calendar.

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The French tax package is the bridge between your accounts, your taxable result and the way the tax authorities will read the year. Understanding it properly helps you close better, file better and defend your numbers more effectively.

Want to check whether your year-end is ready for the tax package? We can review your accounts and secure the filing before the deadline. Book an appointment with an expert