The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respect of the five years following the year in respect of which it is established. A decree will set out the reporting obligations and the terms and conditions for applying the provisions of…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the dwelling they own and which they allocate to their main residence. On condition that the dwelling has been completed for more than two years on the date the work begins, this tax credit applies: a. (Repealed)…
1. a. Taxpayers who own, rent or occupy free of charge a dwelling located in France, used as their main residence, may benefit from an income tax credit for expenditure on the installation or replacement of equipment: 1° Specially designed to make homes accessible to elderly or disabled people; 2° Or enabling the adaptation of dwellings to the loss of independence or disability, where the conditions laid down in c…
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are responsible for. These expenses are deducted up to a ceiling of €3,500 per dependent child and half this amount when the child is deemed to be equally dependent on both parents. This…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for the acquisition and installation of an electric vehicle charging system in the dwelling they own, rent or occupy free of charge and which they allocate exclusively to their principal residence and their secondary residence, within the…
Subscriptions paid to authorised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry Code or in the massifs referred to in articles L. 133-1 and L. 133-2 of the same code. The tax reduction is equal to 50% of the contributions paid taken up to a limit of €1,000 per tax household….
I. – Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of persons made available by a third party….
I. – Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle them to an income tax credit in respect of the loan interest paid by these persons in respect of the first five annual repayments. Interest on loans that are allocated to the repayment in…
I. – Taxpayers domiciled in France for tax purposes within the meaning of l’article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation tax that makes it available to them free of charge, are eligible for an income tax credit in respect of interest on loans taken out with a financial institution in respect of this transaction, as…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December 2027. II.-The tax credit applies to II.-The tax credit applies to: 1° To the purchase price of land in the nature of woods and forests or bare land to be afforested where the surface area…
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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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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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