Article 62 of the French General Tax Code
November 8, 2023
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corporation tax by application of article 211, even if the results for the financial year are in deficit, when they are allocated : To the majority managers of limited liability companies that have not opted for the partnership tax…
