Skills-based corporate philanthropy
The provision of employees, free of charge and during working hours, to a public-interest organisation. Valued at cost (salary and social charges, capped at three times the French social security ceiling per employee), it qualifies for the tax reduction under Article 238 bis of the French Tax Code: 60%, within a limit of €20,000 or 0.5% of turnover excluding VAT.
See also: Corporate philanthropy (France)
Reference source: entreprendre.service-public.gouv.fr
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