I. – A. – When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the first subscription, for a minimum period of twelve months, to a newspaper, a publication with a frequency of no more than quarterly or an online press…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may not provide a reduction in tax due of more than an amount of €10,000. The total of the advantages mentioned in the first paragraph of this 1, retained within the limit of €10,000, increased…
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivables listed in 1° and 2° of A of this 1 is established by applying the flat rate provided for in B of this 1 to the taxable base of the said income, net gains, profits, distributions,…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they are due by members of companies or groupings that come under the articles 8 to 8 ter or by holders of units in real estate investment funds mentioned in…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%. By way of derogation from the first paragraph of this article, upon the express and irrevocable option of the taxpayer, the capital gains mentioned in the same first paragraph are retained in the basis of net overall income defined in article 158. This global option is exercised when the…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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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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