Article 200 quater C of the French General Tax Code
November 8, 2023
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for the acquisition and installation of an electric vehicle charging system in the dwelling they own, rent or occupy free of charge and which they allocate exclusively to their principal residence and their secondary residence, within the…
