Part One: State taxes

Additive manufacturing equipment acquired or created between 1 October 2015 and 31 December 2017 may be subject to exceptional depreciation over twenty-four months from the date on which it is brought into service. The first paragraph applies to small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107…

At the close of each financial year, the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company fails to comply with this requirement, it permanently loses the right to deduct the portion of depreciation that has been deferred in…

I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d’Etat. By way of derogation from the provisions of the first paragraph, companies leasing assets under the conditions provided for in 1 and 2 of Article L. 313-7 of the French Monetary and Financial Code and those…

The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lease entered into under the conditions provided for by the articles L 251-1 à L 251-8 du code de la construction et de l’habitation.

Each member of the ship co-ownerships mentioned in article 8 quater depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect of ships; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions of the first paragraph apply to financial years beginning on or after 1 January 1978. The depreciation deducted for tax purposes…

Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect of horses; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions of the first paragraph apply to financial years beginning on or after 1 January 1992. The depreciation deducted…

For the application of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l’article 199 sexvicies are only allowed as a deduction from the taxable income of the beneficiary of this tax reduction to the extent of those made on the fraction of the cost price of the buildings exceeding the amount used to calculate this tax reduction….

1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be charged to an account of start-up costs, shall be allowed as a deduction…

1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised pursuant to the article 1 of law no. 86-897 of 1 August 1986 reforming the legal status of the press, largely devoted to political and general information, are authorised to set aside a provision deductible from taxable income…

1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or promoting access to knowledge and a ̀ the formation and dissemination of thought, the debate of ideas, general culture and scientific research, are authorised to set aside a provision deductible from taxable income for financial years ending on or…