Article 93 quater of the French General Tax Code
November 8, 2023
I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies. The long-term capital gains or losses regime provided for in Article 39 quindecies is applicable to income received by an inventor who is an individual and his successors in title in respect of the transfer or grant of operating licences for software protected by copyright, a patentable invention or an intangible…
