I. – 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in respect of the same tax year, may not exceed an amount of €40,000 comprising in the following order of offset: a) The sum of the income tax reduction mentioned in article 199…
The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin and the governments of New Caledonia and French Polynesia shall be informed, by persons who make investments on the territory of their territorial authority that benefit from the provisions set out in articles 199 undecies A, 199 undecies B, 199 undecies C, 217…
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynesia may, in their respective territories, by deliberation taken before 1 January 2010 or after each of their renewals, set aside the application of articles 199 undecies A, 199 undecies C and 199 novovicies and exclude certain business sectors from tax reduction entitlements under articles…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017. However, the rate is set at 25% for payments made until 31 December 2023….
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du code du travail, subject to the following reservations: 1° The exclusions provided for in c of 1 bis of I of article 885-0 V bis, as it stood on 31 December 2017, relating to the exercise of a financial,…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital increases of the companies mentioned in 1 of II. This tax benefit applies under the same conditions to subscriptions made by individuals in joint ownership. This tax advantage applies, under the same conditions, to subscriptions made…
I. – Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fraction of the capital of a company whose securities are not admitted to trading on a French or foreign regulated market. This tax reduction…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of cash subscriptions to the capital of companies subject to corporation tax under ordinary law that publish one or more press publications or online press services providing political and general information, or one…
Taxpayers, domiciled in France within the meaning of Article 4 B and who are accommodated in an establishment or in a service mentioned in 6° of I of Article L. 312-1 of the code de l’action sociale et des familles, in an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, for people who do not live independently…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for: a) The employment of an employee who provides services defined in articles L. 7231-1 et D. 7231-1 of the Labour Code; b) The use of an association, company or body declared pursuant to Article L. 7232-1-1…
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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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