For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
Article 153
Updated 8 Nov 2023
Articles in this section · 1
Updated 8 Nov 2023
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.

A registered French Lawyer explains what applies to your business — in English, fixed fee.
within 48h
Fixed Fee
Avocate au Barreau de Paris
Toque #C2396
15+ Years In Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.
Read MoreDistribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.
Read MoreShareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.
Read More