The tax will start to apply on the figures of the 1st financial year of your company, which will start after June 1, 2023. If your financial year, provided for in your articles of association, starts on January 1st until December 31st, then your first tax will only concern the profit generated between January 1st, 2024 and December 31, 2024.
When do we have to declare and pay?
Declarations and payments will be due within 9 months of the end of your financial year. In the example above, this would be the end of September 2025.