The French tax authorities have detailed in their guidelines the new required conditions for the election for the tax group to newly established companies (BOI-IS-GPE-10-40-20130516 n°100 dated 16 May 2013):

  • The requirement for a new company to be registered with the Trade and Commercial Registry before joining a group has been deleted. The French tax authorities have drawn the consequences of two decisions of the French Council of State (French Conseil d'Etat 7 March 2012, n° 335046, Société Alimentation générale de la Cigale and Conseil d'Etat 7 March 2012, n° 335047, Société Alimentation générale du Mail) ;
  • A new company must end its first financial year before joining a group.