French Business Law - French Legislation

Article 239 bis AA of the French General Tax Code

November 8, 2023

Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well as spouses and partners linked by a civil solidarity pact defined in article 515-1 of the Civil Code, may opt for the partnership tax regime mentioned in article 8. The option may only be exercised with the agreement of all the…

Article 239 bis AB of the French General Tax Code

November 8, 2023

I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities of which are not admitted to trading on a financial instruments market, at least 50% of the capital and voting rights of which are held by one or more natural persons and at least 34% by one or more persons having, within the said companies, the status…

Article 239 ter of the French General Tax Code

November 8, 2023

I. – The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of buildings with a view to sale, provided that such companies are not constituted in the form of joint stock companies or limited liability companies and that their articles of association provide for the unlimited…

Article 239 quater of the French General Tax Code

November 8, 2023

I. – Economic interest groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206, but each of their members is personally liable, for the share of profits corresponding to his rights in the grouping, either to income tax, or to corporation tax if they are legal entities subject…

Article 239 quater A of the French General Tax Code

November 8, 2023

Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of cooperative; each of their members is personally liable, for the share of profits corresponding to his rights in the company, either to income tax or to corporate income tax if the company is subject…

Article 239 quater B of the French General Tax Code

November 8, 2023

Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d’amélioration de la qualité du droit do not fall within the scope of 1 of article 206, but each of their members is personally liable, for the share of the surpluses corresponding to its rights in the grouping, either to income tax or to…

Article 239 quater C of the French General Tax Code

November 8, 2023

European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the scope of 1 of Article 206. Each of their members is personally liable, for the share of the results corresponding to his rights in the grouping, either to income tax or to corporation tax if it is…

Article 239 quinquies of the French General Tax Code

November 8, 2023

I. – Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax: 1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code forestier; 2° Les groupements syndicaux forestiers prévus aux articles L. 233-1 and L. 233-2 of the same code. II. – In accordance with the provisions of article 218 bis, legal entities which are members of such a…

Article 239 sexies of the French General Tax Code

November 8, 2023

I. – When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l’industrie is less than the difference between the value of the property when the agreement was signed and the total amount of depreciation that the lessee would have been able to apply if it had owned the property since that date, the…

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Section II: Income tax and corporation tax

Article 239 bis AA of the French General Tax Code

Article 239 bis AB of the French General Tax Code

Article 239 ter of the French General Tax Code

Article 239 quater of the French General Tax Code

Article 239 quater A of the French General Tax Code

Article 239 quater B of the French General Tax Code

Article 239 quater C of the French General Tax Code

Article 239 quinquies of the French General Tax Code

Article 239 sexies of the French General Tax Code

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Section II: Income tax and corporation tax

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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