XXXI : Family tax credit

I. – 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the first two paragraphs of Article L. 2324-1 of the Public Health Code and providing childcare for their employees’ children under the age of three. 2. They may also benefit from a tax credit equal to…