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Article 237 ter of the French General Tax Code

Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purposes of income tax or corporation tax.

Original in French 🇫🇷
Article 237 ter

Les sommes versées par l’entreprise, en application de plans d’épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail sont déduites de son bénéfice pour l’assiette de l’impôt sur le revenu ou de l’impôt sur les sociétés.

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