French Business Law - French Legislation

Article 1383 of the French General Tax Code

November 7, 2023

I.-New buildings, reconstructions and additions to buildings for residential use are exempt from property tax on built properties for the two years following their completion. The municipality may, by a decision taken under the conditions provided for in article 1639 A bis and for its own share, limit the exemption provided for in the first paragraph of this I to 40%, 50%, 60% or more. The municipality may, by a…

Article 1383 A of the French General Tax Code

November 7, 2023

I. – Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies, may be temporarily exempted under the conditions set out in Article 1464 C, from the property tax on built properties for which they are liable, for the establishments they have created or taken over from the year following that of their creation. II. – Companies may only benefit from this exemption on condition…

Article 1383-0 B of the French General Tax Code

November 7, 2023

1. Municipalities and public establishments for inter-municipal cooperation with their own tax status 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 at a rate of between 50% and 100% homes completed before 1 January 1989 that have been the subject, by the owner, of capital expenditure mentioned in article 200 quater and carried out…

Article 1383-0 B bis of the French General Tax Code

November 7, 2023

1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l’article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing completed from 1st January 2009 whose high level of overall energy performance, determined under conditions set by decree, is higher than that required…

Article 1383 C ter 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, in accordance with the conditions laid down in I of Article 1639 A bis, properties located in the priority urban policy neighbourhoods defined in article 5 of Law no. 2014-173 of 21 February 2014 programming for the city and urban cohesion are exempt from property tax on built properties for a period of five years….

Article 1383 D of the French General Tax Code

November 7, 2023

I. – Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by means of a general decision taken under the conditions laid down in I of l’article 1639 A bis, exempt from property tax on built-up properties for a period of seven years buildings belonging to a company created until 31 December 2025 and meeting, during the reference period mentioned in article 1467 A, under…

Article 1383 E of the French General Tax Code

November 7, 2023

I. – In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions provided for in I of l’article 1639 A bis, exempt the housing referred to in 4° of l’article L. 831-1 of the French Construction and Housing Code, which are acquired and then improved with…

Article 1383 E bis of the French General Tax Code

November 7, 2023

In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties : a) Hotels for premises allocated exclusively to an accommodation activity; b) (repealed) c) Premises classified as furnished tourist accommodation under…

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…

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C: Temporary exemptions

Article 1383 of the French General Tax Code

Article 1383 A of the French General Tax Code

Article 1383-0 B of the French General Tax Code

Article 1383-0 B bis of the French General Tax Code

Article 1383 C ter of the French General Tax Code

Article 1383 D of the French General Tax Code

Article 1383 E of the French General Tax Code

Article 1383 E bis of the French General Tax Code

Article 1383 F of the French General Tax Code

Article 1383 G of the French General Tax Code

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C: Temporary exemptions

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

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

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