Title I: Direct taxes and similar levies

Interest, arrears and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formulas and other similar rights or remuneration for services, paid or due by a natural or legal person domiciled or established in France to natural or legal persons who are domiciled or established in a foreign State or territory outside France and are subject to…

1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of: a) Works or organisations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural nature or contributing to the enhancement of the artistic heritage, the defence of the natural environment or the dissemination of French culture, language and scientific knowledge, in particular when these…

Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of national treasures that has been refused an export certificate by the administrative authority, under the conditions set out in article L. 111-4 of the French Heritage Code and for which the State has made the owner…

Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from their profits for the year of acquisition and the following four years, in equal fractions. The deduction thus made in respect of each year may not exceed the limit mentioned in the first paragraph of 3…

Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l’attribution de biens et d’éléments d’actif d’entreprises de presse et d’information, ainsi que les sommes versées pour l’acquisition des biens non visés à l’article 1er, premier alinéa, de ladite loi mais se rattachant directement à l’exploitation de l’entreprise de presse, sont exemptes de tous impôts et taxes. Dations in payment referred…

I. – The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature taken by a foreign government does not give rise to any collection in respect of corporation tax or income tax. The same immunity applies to the distribution of compensation among shareholders, unit holders and persons with similar rights, where…

The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporation tax payable by the consumer in accordance with Article L. 245-11 of the same code.

La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L. 245-5-1 of the Social Security Code is excluded from deductible expenses for determining the taxable income of companies in accordance with the provisions of Article L. 245-5-4 of the same code.

The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordance with IX of Article L. 245-6 of the Social Security Code.

The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-5 of the same code.