Article 220 undecies of the French General Tax Code
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…