Article 151 decies of the French General Tax Code
November 8, 2023
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the creation of a company savings plan are excluded from the basis of assessment for non-commercial profits and from the basis of assessment for industrial and commercial profits under the conditions and within the limits provided for by…
