French Business Law - French Legislation

Article 1383 F of the French General Tax Code

November 7, 2023

I.-Real estate properties located in a dynamic urban area defined in II of Article 44 sexdecies are exempt from property tax on built-up properties. The exemption applies to buildings attached to an establishment that meets the conditions required to benefit from the exemption provided for in article 1463 A, in the same proportions and for the same period. The subsequent allowance provided for in the last paragraph of I of…

Article 1383 G of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of l’article 1639 A bis, exempt from property tax on built-up properties, up to a maximum of 15% or 30%, buildings used for residential purposes completed prior to the implementation of a technological risk prevention plan mentioned in article L. 515-15 of the Environment Code and…

Article 1383 G bis of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built properties, up to 25% or 50%, buildings used for residential purposes that : – are built less than three kilometres from the property line of an establishment containing at least one facility on the list…

Article 1383 G ter of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties, up to a maximum of 25% or 50%, buildings used for residential purposes completed prior to the implementation of a mining risk prevention plan mentioned in article L. 174-5 of the French Mining Code…

Article 1383 H of the French General Tax Code

November 7, 2023

Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employment areas defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on land use planning and development are exempt from property tax on built-up properties for a period of five years. The exemption…

Article 1383 I of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties the properties located in the defence restructuring zones defined in 1° and 2° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d’orientation pour l’aménagement et le développement…

Article 1383 J of the French General Tax Code

November 7, 2023

I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties. The exemption applies to buildings attached to an establishment meeting the conditions required to benefit from the exemption provided for in article 1463 B, in the same proportions and for the same duration as the latter. II.-Communes and public establishments for inter-communal cooperation with their own tax status…

Article 1384 of the French General Tax Code

November 7, 2023

I. – New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the subject of a loan under the system specific to low-income housing. This exemption only applies to the parts of the building actually occupied by low-income housing. II. – To benefit from the exemption, the owner…

Article 1384-0 A of the French General Tax Code

November 7, 2023

New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their completion when they have benefited from article 279-0 bis A. This exemption only applies to housing rented under the conditions set out in 1° of I of the same article 279-0 bis A. The exemption ceases…

Article 1384 A of the French General Tax Code

November 7, 2023

I. – New constructions allocated to the principal dwelling and financed to the extent of more than 50% by means of loans assisted by the State, as provided for in Articles L. 301-1 et seq. of the Construction and Housing Code, are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion. The exemption applies to the construction of…

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I: Property tax on built-up properties

Article 1383 F of the French General Tax Code

Article 1383 G of the French General Tax Code

Article 1383 G bis of the French General Tax Code

Article 1383 G ter of the French General Tax Code

Article 1383 H of the French General Tax Code

Article 1383 I of the French General Tax Code

Article 1383 J of the French General Tax Code

Article 1384 of the French General Tax Code

Article 1384-0 A of the French General Tax Code

Article 1384 A of the French General Tax Code

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I: Property tax on built-up properties

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Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

Do you need French-law advice?
Contact our Lawyers in France.