Article 163 bis E of the French General Tax Code
November 8, 2023
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and the payment deadlines provided for by Article 3 of Law no. 94-1135 of 27 December 1994 relating to the conditions for the privatisation of the Société nationale d’exploitation industrielle des tabacs et allumettes are exempt from income tax.
I.-The net gain realised on the sale of securities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A and in 1 or 2 of Article 200 A. By way of derogation from the provisions of the first paragraph, the aforementioned net gain is taxed under the conditions set out in article 150-0 A…
I. Individuals who undertake to hold units in venture capital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on the sums or securities to which the units concerned entitle them. The provisions of the first paragraph do not apply to holders of units in venture capital mutual funds or specialised professional funds covered by Article L….
I. (Not applicable) II. – 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions, deducted from net capital gains on disposals of securities made by the company during financial years ending on or after 31 December 2001 are taxed under the conditions set out in 1 or 2 of Article…
Distributions made by the sociétés unipersonnelles d’investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, from the withholding tax mentioned in 2 of article 119 bis when the following conditions are met: 1°…
I. – The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing of small and medium-sized enterprises and intermediate-sized enterprises is opened and operates in accordance with articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the same code. II. disjoint III. disjoint IV. repealed
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual limit of €19,000 for single, widowed or divorced taxpayers and €38,000 for married taxpayers subject to joint taxation. In the event of the sale of all…
I. – 1. – Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2: a) to the popular retirement savings plans provided for in article L. 144-2 of the Insurance Code; b) On an individual and optional basis to contracts taken out under supplementary pension schemes, to which membership is compulsory and set up…
The provisions of the second paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l’article 163 quatervicies do not apply to the portion corresponding to payments into a retirement savings plan mentioned in article L. 224-1 of the Monetary and Financial Code under the additional…
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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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