French Business Law - French Legislation

Article 244 quater C of the French General Tax Code

November 8, 2023

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…

Article 244 quater E of the French General Tax Code

November 8, 2023

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…

Article 244 quater F of the French General Tax Code

November 8, 2023

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…

Article 244 quater J of the French General Tax Code

November 8, 2023

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…

Article 244 quater L of the French General Tax Code

November 8, 2023

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…

Article 244 quater M of the French General Tax Code

November 8, 2023

I. – Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the product of the number of hours spent by the company director on training multiplied by the hourly rate of the minimum growth wage established pursuant to articles L. 3231-2 to L….

Article 244 quater O of the French General Tax Code

November 8, 2023

I. – The companies referred to in III and 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 equal to 10% of the sum of: 1° Salaries and social charges relating to employees directly assigned to the creation of works made in a single copy…

Article 244 quater U of the French General Tax Code

November 8, 2023

I. – 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and which has its registered office in a Member State of the European Union or in another State party to the Agreement on the European Economic Area which has entered into an administrative assistance agreement with France…

Article 244 quater V of the French General Tax Code

November 8, 2023

I. – The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having 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 fraud and evasion,…

Article 244 quater W of the French General Tax Code

November 8, 2023

I. – 1. Companies 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, carrying out an agricultural activity or an industrial, commercial or craft activity covered by Article 34, may benefit from a tax credit for new productive investments that they make in an overseas department to carry out an activity that…

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

Article 244 quater C of the French General Tax Code

Article 244 quater E of the French General Tax Code

Article 244 quater F of the French General Tax Code

Article 244 quater J of the French General Tax Code

Article 244 quater L of the French General Tax Code

Article 244 quater M of the French General Tax Code

Article 244 quater O of the French General Tax Code

Article 244 quater U of the French General Tax Code

Article 244 quater V of the French General Tax Code

Article 244 quater W 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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