I. – Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fraction of the capital of a company whose securities are not admitted to trading on a French or foreign regulated market. This tax reduction…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of cash subscriptions to the capital of companies subject to corporation tax under ordinary law that publish one or more press publications or online press services providing political and general information, or one…
Taxpayers, domiciled in France within the meaning of Article 4 B and who are accommodated in an establishment or in a service mentioned in 6° of I of Article L. 312-1 of the code de l’action sociale et des familles, in an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, for people who do not live independently…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for: a) The employment of an employee who provides services defined in articles L. 7231-1 et D. 7231-1 of the Labour Code; b) The use of an association, company or body declared pursuant to Article L. 7232-1-1…
I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and 275 of the Civil Code over a period, in accordance with the divorce agreement by mutual consent taking the form of an act under private signature countersigned by lawyers, filed with the minutes of a notary, or…
1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to farmers aged under forty who are setting up or have been setting up for less than five years, in connection with the sale of all the assets allocated to the exercise of an agricultural activity,…
1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capital or capital increases of companies defined in Article 238 bis HE. The benefit of the tax reduction is subject to approval of the company’s capital by the minister responsible for the budget. 2. The tax…
I. – Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects classified as historic monuments which they own. II. – The tax reduction applies when the following conditions are met: 1° The work is authorised and carried out in accordance with the requirements of article…
I. – Taxpayers domiciled in France within the meaning of l’article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building: 1° – Located in a remarkable heritage site classified under Title III of Book VI of the Heritage Code: a) Either when the building is located within the perimeter of this site covered by an approved safeguarding and…
I. – Taxpayers domiciled in France within the meaning of Article 4 B can benefit from an income tax reduction for the acquisition, from 1 January 2009 until 31 December 2022, a new dwelling or a dwelling in a future state of completion or a dwelling that has been completed for at least fifteen years that has undergone renovation or refurbishment or that undergoes renovation or refurbishment work if the…
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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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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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