Title I: Direct taxes and similar levies

Par exception aux dispositions du premier alinéa du 5° du 1 de Article 39, the provision set aside to cover the costs of dismantling, removing installations or restoring a site, which result from a legal, regulatory or contractual obligation or a commitment by the company, and incurred or formalised either when the installation or site is acquired or brought into service, or during its use, is not deductible.To the extent…

Non-repayable assistance provided to sociétés d’habitations à loyer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose list is set by decree may be charged to the overheads account, under conditions that are also set by decree (1).

1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-248 of 4 February 1959 may, as soon as their subscription is paid, make an exceptional write-down equal to the amount of this payment and deductible for the purposes of determining the tax on profits (1). The provisions…

Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, upon completion of the buildings, take exceptional depreciation equal to 25% of their cost price, with the residual value being depreciable over the normal period of use. The provisions of the first paragraph also apply to renovation…

Equipment acquired or manufactured before 1 January 2011 that appears on a list drawn up by joint order of the Minister for the Budget and the Minister for the Environment and that is intended to reduce the noise level of installations existing on 31 December 1990, may be the subject of exceptional depreciation over twelve months from the date on which it is brought into service.

Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon completion of these buildings, take exceptional depreciation equal to 50% of their cost price. The residual value of the buildings may be depreciated over their normal useful life. The provisions of this article apply to buildings completed before…

Companies that build or have built buildings intended to meet the obligations set out in the loi n° 96-1236 du 30 décembre 1996 sur l’air et l’utilisation rationnelle de l’énergie et par les chapitres Ier, III, V et VI du titre IX du livre V du code de l’environnement peuvent pratiquer, dès achèvement de ces constructions un amortissement exceptionnel égal à 50 % de leur prix de coût. The residual…

The basis for calculating the depreciation of fixed assets acquired or created using regional development or land-use planning premiums, orientation premiums for agricultural and food product companies, installation and craft development premiums, and equipment premiums in the overseas departments, granted during the years prior to 2006 is increased, for the determination of taxable profit, by half the amount of the premium. A decree in the Conseil d’Etat sets the terms…

Buildings allocated to livestock farming activities and equipment and facilities intended for the storage of livestock effluent constructed, acquired or manufactured from 1 January 2016 until 31 December 2017 may be subject to exceptional depreciation equal to 40% of their cost price spread on a straight-line basis over five years. The same applies to capitalised renovation work on buildings allocated to livestock farming activities carried out over the same period….

I. – Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified for environmental protection may benefit from the exceptional depreciation provided for in articles 39 quinquies E et 39 quinquies F. II. – The provisions of this article apply to investments made before 1 January 2011.