French Business Law - French Legislation

Article 1383 J of the French General Tax Code

November 7, 2023

I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties. The exemption applies to buildings attached to an establishment meeting the conditions required to benefit from the exemption provided for in article 1463 B, in the same proportions and for the same duration as the latter. II.-Communes and public establishments for inter-communal cooperation with their own tax status…

Article 1384 of the French General Tax Code

November 7, 2023

I. – New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the subject of a loan under the system specific to low-income housing. This exemption only applies to the parts of the building actually occupied by low-income housing. II. – To benefit from the exemption, the owner…

Article 1384-0 A of the French General Tax Code

November 7, 2023

New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their completion when they have benefited from article 279-0 bis A. This exemption only applies to housing rented under the conditions set out in 1° of I of the same article 279-0 bis A. The exemption ceases…

Article 1384 A of the French General Tax Code

November 7, 2023

I. – New constructions allocated to the principal dwelling and financed to the extent of more than 50% by means of loans assisted by the State, as provided for in Articles L. 301-1 et seq. of the Construction and Housing Code, are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion. The exemption applies to the construction of…

Article 1384 B of the French General Tax Code

November 7, 2023

Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of property tax on built-up properties that falls to them, for a period that they determine, housing that is the subject of a rehabilitation lease pursuant to Article L252-1 of the Construction and Housing Code. The reporting obligations of…

Article 1384 C of the French General Tax Code

November 7, 2023

I. – Housing acquired with a view to rental, with financial assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la construction et de l’habitation or by means of financing provided for in l’article R. 372-1 of the same code, are exempt from property tax on built-up properties for a period of fifteen…

Article 1384 D of the French General Tax Code

November 7, 2023

From 1st January 2000, premises acquired, fitted out or built with a view to creating temporary or emergency accommodation facilities that are the subject of an agreement between the owner or manager of the premises and the State representative in the department and intended for the persons referred to in II of the article L. 301-1 of the French Construction and Housing Code are exempt from property tax on built-up…

Article 1384 E of the French General Tax Code

November 7, 2023

From 1 January 2015, unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, under the conditions provided for in I of Article 1639 A bis for its share of property tax, housing acquired by a public land institution as part of operations to requalify run-down condominiums of national interest mentioned in Title IV of Book VII of the Construction and Housing…

Article 1384 F of the French General Tax Code

November 7, 2023

I. – Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their share of property tax on built-up properties, for a period of five years, residential premises allocated to the principal dwelling and resulting from the conversion of premises mentioned in 1° of III of Article 231 ter. This exemption…

Article 1384 G of the French General Tax Code

November 7, 2023

New constructions allocated to the main dwelling resulting from demolition operations and reconstitution of the supply of social rental housing demolished under the conditions provided for in articles 6 and 9-1 of law n° 2003-710 of 1st August 2003 on the guidelines and programming for towns and urban renewal and provided for under the agreements mentioned in article 10-3 of the same law may not benefit from the exemptions provided…

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French General Tax Code

Article 1383 J of the French General Tax Code

Article 1384 of the French General Tax Code

Article 1384-0 A of the French General Tax Code

Article 1384 A of the French General Tax Code

Article 1384 B of the French General Tax Code

Article 1384 C of the French General Tax Code

Article 1384 D of the French General Tax Code

Article 1384 E of the French General Tax Code

Article 1384 F of the French General Tax Code

Article 1384 G of the French General Tax Code

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French General Tax Code

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