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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | VII: Income from transferable securities | 1: Income from shares - Equivalent income | b: Calculation of total distributed income | Article 113 of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        VII: Income from transferable securities
        1: Income from shares - Equivalent income
        b: Calculation of total distributed income

Article 113 of the French General Tax Code

Article 113 of the French General Tax Code

November 8, 2023
1:47 pm

For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.

Original in French 🇫🇷

Article 113

Pour l’application des articles 109 et 112, l’incorporation directe de bénéfices au capital est assimilée à une incorporation de réserves.

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