The Tax Treatment Of Website Creation’s Expenses Under French Law

The French Ministry of Finance has recently released a Draft Communication (“Projet d’instruction”) concerning the tax treatment of website creation or acquisition expenses. This Draft Communication aims at fostering productive investment in the information technology sector, and the tax treatment of these expenses is therefore favorable to the companies creating or buying their website.

The following questions have been addressed in this article:

What is depreciation, and what are the different methods of depreciation?
What is the tax treatment of website hosting and Internet Service Provider related expenses?
What is the tax treatment of domain name acquisition expenses?
When will this Draft Communication be implemented?

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