I. – 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period, this period of total exemption for profits made may not exceed twelve months. Profits made in respect of the financial year or tax year following this exemption period are only subject to income tax…
I. – Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l’article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporation tax on profits from activities located in the zone until the end of the fifty-ninth month following the month in…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To qualify, artisans must be under the age of forty at the time of setting up, have met training conditions and have submitted a business start-up plan. The…
I. – Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporation tax on profits from activities located in the employment area and made until the end of the eighty-third month following the start…
I. – Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d’orientation pour l’aménagement et le développement du territoire et dans les emprises foncières libérées par la réorganisation des unités militaires et des établissements du ministère de la défense et situées dans les communes définies au seul 2° du même 3 ter,…
I. – The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when these businesses meet the following conditions: 1° They employ fewer than two hundred and fifty employees and have annual sales of less than €50 million; 2° The main activity of the business falls within one of…
I. – In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxation system for their results and that carry out an industrial, commercial or craft activity within the meaning of article 34 or professional activity within the meaning of 1 of article 92, are exempt…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragraph of the same II, companies that are created between 1 January 2019 and 31 December 2023, that carry out an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income tax or corporation tax on profits made, with the exception of capital gains recorded on the revaluation of assets, until the end of the twenty-third month following that of their…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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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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