Section III: Determination of taxable profit

For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bis HO, up to a limit of 25% of the taxable profit for the financial year, from the year in which the investment is made. In the event of the sale of all or part of the subscribed…

I. – Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and excluding costs of any kind, in particular acquisition commissions, with the exception of transport, installation and commissioning costs that can be depreciated, of productive investments, less the fraction of their cost price financed by public…

Profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, under the same conditions, benefit from the scheme provided for in article 217 undecies, including for the acquisition or construction of new homes meeting the criteria mentioned in b and c of 1 of I of Article 244 quater X. The turnover threshold provided for in the…

For corporation tax purposes, companies may, from the year in which the investment is made, apply exceptional depreciation equal to 50% of the amount of sums actually paid to subscribe to the capital of companies defined in Article 238 bis HV. The benefit of exceptional depreciation is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the…

1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for the financial year. These allocations are deductible up to: – 60% of taxable income for the financial year beginning in 2012; – 40% for the financial year beginning in 2013….