Call Us + 33 1 84 88 31 00

Article 243 bis of the French General Tax Code

The reports presented and the proposed resolutions submitted to the general meetings of members or shareholders with a view to the appropriation of profits for each financial year must mention the amount of dividends that have been distributed in respect of the previous three financial years, the amount of income distributed in respect of these same financial years eligible for the 40% allowance mentioned in 2° of 3 of Article…

Read More »

Article 243 ter of the French General Tax Code

Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or companies mentioned in 4° of 3 of the same article, identify at the time of payment the portion of this income eligible for the 40% allowance mentioned in 2° of 3 of the aforementioned article 158….

Read More »

Contact a French lawyer now

Contact a French Business Lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Useful links

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.