French Business Law - French Legislation

Article 1388 septies of the French General Tax Code

November 7, 2023

The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a degressive reduction. This reduction applies for the five years following the year in which the transfer of ownership was published in the real estate register. Its…

Article 1388 octies of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that the basis of assessment for property tax on built-up properties for housing that is the subject of a joint real estate lease entered into under the conditions provided for in Articles L. 255-2 to L. 255-19 of the Construction and…

Article 1388 nonies of the French General Tax Code

November 7, 2023

I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exclusively for one or more of…

Article 1389 of the French General Tax Code

November 7, 2023

I. – Taxpayers may obtain property tax relief in the event of the vacancy of a house normally intended for letting or the non-use of a building used by the taxpayer himself for commercial or industrial purposes, from the first day of the month following that in which the vacancy or non-use began until the last day of the month in which the vacancy or non-use ended. The rebate is…

Article 1390 of the French General Tax Code

November 7, 2023

I. – Recipients of the allocation de solidarité aux personnes âgées mentioned in Article L. 815-1 of the Social Security Code or the allocation supplémentaire d’invalidité mentioned in article L. 815-24 of the same code are exempt from the property tax on built-up properties for which they are liable in respect of their main home. II. – Taxpayers who no longer benefit from the exemption provided for in I :…

Article 1391 of the French General Tax Code

November 7, 2023

I. – Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the previous year does not exceed the limit provided for in article 1417. II. – Taxpayers who no longer benefit from the exemption provided for in I : 1° Are exempt from the property tax on…

Article 1391 B of the French General Tax Code

November 7, 2023

Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to their main home when the amount of income for the previous year does not exceed the limit provided for in article 1417.

Article 1391 B bis of the French General Tax Code

November 7, 2023

People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l’action sociale et des familles or in an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, for people who are not living…

Article 1391 B ter of the French General Tax Code

November 7, 2023

I. – Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in II and IV of this article. The first paragraph does not apply to taxpayers liable for real estate wealth tax in respect of the year preceding that of the real estate tax on built-up…

Article 1391 C of the French General Tax Code

November 7, 2023

Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Construction and Housing Code, for the accessibility and adaptation of housing to people with disabilities are deductible from the property tax on built properties paid to the municipalities.

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French General Tax Code

Article 1388 septies of the French General Tax Code

Article 1388 octies of the French General Tax Code

Article 1388 nonies of the French General Tax Code

Article 1389 of the French General Tax Code

Article 1390 of the French General Tax Code

Article 1391 of the French General Tax Code

Article 1391 B of the French General Tax Code

Article 1391 B bis of the French General Tax Code

Article 1391 B ter of the French General Tax Code

Article 1391 C of the French General Tax Code

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French General Tax Code

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