French Business Law - French Legislation

Article 242 of the French General Tax Code

November 8, 2023

1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the administration, at the same time as the annual declaration provided for in the articles 53 A et 97 a statement indicating the conditions under which their profits are allocated or have been distributed among the partners and co-participants. 2. Legal entities,…

Article 242 bis of the French General Tax Code

November 8, 2023

A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service or the exchange or sharing of a good or service shall provide, at the time of each transaction, information on the tax and social security obligations incumbent on people who carry out commercial transactions through…

Article 242 ter of the French General Tax Code

November 8, 2023

1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are required to declare the identity and address of the beneficiaries as well as, by type of income, details of the taxable amount and the tax credit, the gross income subject to a levy and the amount…

Article 242 ter B of the French General Tax Code

November 8, 2023

I. – 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l’article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity and address of the beneficiaries and details of the amount taxable under the rules referred to in articles 28 to 33 quinquies. Persons who ensure the payment…

Article 242 ter C of the French General Tax Code

November 8, 2023

1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds or venture capital companies, managers of sociétés de libre partenariat and the entities mentioned in the last paragraph of 8 of II of…

Article 242 ter D of the French General Tax Code

November 8, 2023

Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, their management company or the custodians of the assets of these undertakings or collective investments are required to mention, on the declaration provided for in article 242 ter of this code, the identity and address…

Article 242 ter E of the French General Tax Code

November 8, 2023

Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial contracts mention on the declaration provided for in article 242 ter the identity and address of their clients or co-contractors and the amount of profits and losses made by the…

Article 242 quater of the French General Tax Code

November 8, 2023

The individuals mentioned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from the levies provided for in the same I at the latest on 30 November of the year preceding that of the payment of the income mentioned in the said I, by producing, from the persons…

Article 242 quinquies of the French General Tax Code

November 8, 2023

I. – The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles of association provide that unit holders or members may benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 are…

Article 242 sexies of the French General Tax Code

November 8, 2023

Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these investments. When the investments are made by legal entities with a view to being leased, the declaration must indicate the…

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Chapter IV: Provisions common to the taxes, income and profits referred to in Chapters I to III

Article 242 of the French General Tax Code

Article 242 bis of the French General Tax Code

Article 242 ter of the French General Tax Code

Article 242 ter B of the French General Tax Code

Article 242 ter C of the French General Tax Code

Article 242 ter D of the French General Tax Code

Article 242 ter E of the French General Tax Code

Article 242 quater of the French General Tax Code

Article 242 quinquies of the French General Tax Code

Article 242 sexies of the French General Tax Code

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Chapter IV: Provisions common to the taxes, income and profits referred to in Chapters I to III

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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