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…
