I. – Capital gains subject to the regime of articles 39 duodecies à 39 quindecies and realised by an individual on the occasion of the free transfer of a sole proprietorship may benefit from the following provisions: a. The taxation of capital gains relating to fixed asset items recognised on the occasion of this transfer is deferred until the date of the sale or cessation of the business or until…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed assets are not included, at the company’s option, in the results for the financial year in progress on the date they are awarded; in this case, they are taxable under the conditions defined in this…
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l’habitation are not included in the results of the financial year in progress on the date of their payment. The amount of premiums received during a financial year must be added back to the taxable profits of that financial year or, where applicable, of the following financial year(s) up to the amount of depreciation…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, within a period of one year, the exceptional amortisation of 50% provided for in article 5-2° of the said Order, may disregard, for the determination of their taxable profits, the net income from the shares of the said companies included…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt from income tax or corporation tax on profits made, excluding capital gains arising on the revaluation of assets, until the end of the twenty-third month following the month in which they were created and declared…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions: 1° it is a small or medium-sized company, i.e. employing fewer than 250 people, and which has either achieved a turnover of less than 50 million euros during the financial year, reduced or extended where applicable to twelve months, or a balance…
I. – 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period, this period of total exemption for profits made may not exceed twelve months. Profits made in respect of the financial year or tax year following this exemption period are only subject to income tax…
I. – Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l’article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporation tax on profits from activities located in the zone until the end of the fifty-ninth month following the month in…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To qualify, artisans must be under the age of forty at the time of setting up, have met training conditions and have submitted a business start-up plan. The…
I. – Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporation tax on profits from activities located in the employment area and made until the end of the eighty-third month following the start…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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