Article 1518 B of the French General Tax Code
November 7, 2023
As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 1976 may not be less than two-thirds of the rental value applied in the year preceding the contribution, demerger, merger or transfer. The provisions of the first paragraph apply only to tangible fixed assets directly affected by the…
