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

Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequences, mentioned by a decree countersigned by the Budget Minister taken in application of this provision, are not taken into account for the determination of taxable results.

1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year in which they are received and paid. 2. The provisions of 1 apply to late payment penalties relating to receivables and debts…

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1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Development and which, on that date, have not concluded an administrative assistance agreement with France allowing the exchange of any information necessary for the application of the tax legislation of the parties, nor signed such an agreement with at…

I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second paragraph of a of I of article 219 the net income from the licensing of the following items having the character of intangible fixed assets: 1° Patents, utility certificates and supplementary protection certificates attached to a patent;…

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…