Taxation of the Technology, Media and Telecommunications sector

Companies in the TMT sector are confronted by recurring issues regarding VAT in particular due to their composite offerings in which not all the components are subject to the same rates (television, press and electronic book services) in a shifting and uncertain regulatory context in France.   

Technology companies also benefit from incentives in France such as research and innovation tax credits, which encourage the development of R&D activities in the country. 

Finally, different sectoral taxes in France support the financing of audiovisual creation and market regulation: the Television Services Tax (TST), the Audiovisual advertising tax (TSA), the video on-demand contribution or even the electronic communication operators tax (TOCE). Telecom operators also pay fees and contributions to the ARCEP or the ANFR.  

We foresee the impacts that major reforms will have for our clients in the technology, media and telecommunication sector, and guide them in how to adapt their accounting, invoicing and compliance systems to keep their fiscal strategy in line with a demanding European and national framework. 

When mergers, acquisitions or partnerships are planned in this sector, our lawyers find the appropriate tax levers: optimising the amortisation of platforms or technologies, structuring licences, recovering R&D tax credits, tax consolidation, etc. 

During disputes and audits, our sectoral expertise allows us to offer overall guidance covering all sources French and European Union law and international standards.  

Through a combination of sectoral experience and active monitoring, our lawyers guide TMT groups in structuring and securing their activities according to best practices and the legislation in force. They ensure that your tax choices are aligned with changing income models (subscriptions, programmatic advertising, SaaS, intermediation, etc.), and that your taxation system can absorb national and European legislative developments.  

The combination of our sectoral tax expertise, our understanding of the technical and regulatory issues, and our capacity to act at a European and national level, make our firm the ideal strategic partner for groups in the technology, media and telecommunications sector.