I. – When members of the staff of an industrial or commercial company who are employed there set up a company to ensure the continuity of the company by buying back a fraction of its capital, the said company is entitled to a tax credit equal to the amount of corporation tax payable by the company bought back in respect of the previous financial year, in proportion to the shareholdings…
I. – A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit. For each financial year, the tax credit is equal to a percentage of the interest due in respect of that financial year on the loans taken out by the company formed for the purpose of the purchase during…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit of the provisions of this article is subject to this agreement (1). (1) Annex III, article 46 quater-0 RF.
I. – Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of the production expenses referred to in III corresponding to operations carried out with a view to the production of long-term cinematographic works or approved audiovisual works. The benefit of the tax credit is subject to the delegated production companies’ compliance…
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law no. 86-1067 of 30 September 1986 relating to the freedom of communication and subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned in II of this article when they can demonstrate a reduction…
I. – Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on the production, development and digitisation of a phonographic or videographic musical recording (music video or multi-purpose digital music disc) referred to in III, provided that they are not owned, directly or indirectly, by a television or broadcasting service…
I. – Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit. For each financial year, the tax credit is equal to the amount of corporation tax owed by the acquired company in respect of the previous financial year, in proportion to the voting rights…
I. – Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to the capital of companies mentioned in the article 2 of law no. 86-897 of 1 August 1986 reforming the legal status of the press, subject to corporation tax under the conditions of ordinary…
I. – Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles for commuting to and from work, up to a limit of 25% of the purchase or rental price of said fleet of bicycles. When the fleet of bicycles is leased by the company, the benefit of…
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is a Registered Trademark of
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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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