Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individuals who are not domiciled in France within the meaning of article 4 B or by legal entities or bodies, whatever their form, having their registered office outside France, are determined in accordance with…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corporate rights made by persons who are not domiciled in France for tax purposes within the meaning of Article 4 B, or whose registered office is located outside France, as well as capital gains realised by these same persons…
I. – Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may benefit from a tax credit in respect of the research expenditure they incur during the year. The rate of the tax credit is 30% for the portion of research expenditure less than or equal…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to 44 septdecies may benefit from a tax credit in respect of expenditure invoiced by research and knowledge dissemination organisations under a research collaboration contract concluded until 31 December 2025. B.-The research organisations mentioned in A meet the definition…
I. – Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from a tax credit aimed at financing the improvement of their competitiveness through, in particular, efforts in the areas of investment, research, innovation, training, recruitment, prospecting for new markets, ecological and energy transition and…
I. – 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at least 25% of their amount, made until 31 December 2027 and operated in Corsica for the purposes of an industrial, commercial, craft, liberal or agricultural activity other than: a. the management or rental of real estate where…
I. – 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the first two paragraphs of Article L. 2324-1 of the Public Health Code and providing childcare for their employees’ children under the age of three. 2. They may also benefit from a tax credit equal to…
I. – The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and have their registered office in a Member State of the European Union or in another State party to the Agreement on the European Economic Area that has concluded an administrative assistance agreement with France to combat tax…
I. – Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the organic production method in accordance with the rules laid down in Regulation (EU) 2018/848 of the European Parliament and of the Council of 30 May 2018 on organic production and labelling of organic products…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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