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French General Tax Code

Article 1 A of the French General Tax Code

A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer’s overall net income determined in accordance with the provisions of articles 156 to 168. This overall net income is made up of the total net income from the following categories: – Property income; – Industrial and commercial profits ; – Remuneration, on the one hand, of the majority managers of limited…

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Article 4 B of the French General Tax Code

1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a professional activity in France, whether employed or self-employed, unless they can prove that this activity is carried on there on an ancillary basis; The directors of companies whose registered office…

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Article 4 bis of the French General Tax Code

Sont également passibles de l’impôt sur le revenu: 1° (Abrogated); 2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou revenus dont l’imposition est attribuée à la France par une convention internationale relative aux doubles impositions.

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Article 5 of the French General Tax Code

Sont affranchis de l’impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but only to the extent that the countries they represent grant similar advantages to French diplomatic and consular agents.

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Article 6 of the French General Tax Code

1. Each taxpayer is liable to income tax on the basis of both his personal profits and income and those of his children and persons considered to be his dependants within the meaning of the articles 196 et 196 A bis. Income received by children deemed to be equally dependent on either of their parents is, in the absence of proof to the contrary, deemed to be shared equally between…

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Article 7 of the French General Tax Code

The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for married taxpayers, are applicable under the same conditions to partners bound by a civil solidarity pact. .

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Article 8 of the French General Tax Code

Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicable to sociétés de capitaux, personally subject to income tax on the share of company profits corresponding to their rights in the company. If ownership of all or part of the company shares is divided, the usufructuary is…

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Article 8 ter of the French General Tax Code

The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1966 modifiée sont personnellement soumis à l’impôt sur le revenu pour la part des bénéfices sociaux qui leur est attribuée même lorsque ces sociétés ont adopté le statut de coopérative.

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