French Business Law - French Legislation

Article 1391 D of the French General Tax Code

November 7, 2023

It is granted on the property tax assessment on built properties relating to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Construction and Housing Code or semi-public companies whose statutory purpose is to develop housing or the bodies mentioned in article L. 365-1 of the same code, as well as the buildings, residential homes and accommodation and social reintegration centres…

Article 1391 E of the French General Tax Code

November 7, 2023

A rebate is granted on the property tax assessment on built properties relating to buildings used for residential purposes, belonging to low-income housing bodies referred to in article L. 411-2 of the French Construction and Housing Code or semi-public companies whose statutory purpose is the construction or management of housing, as well as the bodies mentioned in article L. 365-1 of the same code. This rebate is equal to a…

Article 1393 of the French General Tax Code

November 7, 2023

Property tax is levied annually on undeveloped properties of all kinds located in France, with the exception of those that are expressly exempted by the provisions of the present code. It is due in particular for land occupied by railways, quarries, mines and peat bogs, ponds, salt works and salt marshes as well as for those occupied by greenhouses assigned to an agricultural operation. It is also payable for uncultivated…

Article 1394 of the French General Tax Code

November 7, 2023

The following are exempt from property tax on undeveloped properties: 1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of land associations for agricultural and forestry land development, rivers; 2° State properties, properties of the regions, properties of the departments for taxes levied by the communes and properties of the communes for taxes levied by the commune to which…

Article 1394 B of the French General Tax Code

November 7, 2023

Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908, not exempt pursuant to articles 1395 à 1395 B and which are located in Corsica are, for 1995 and subsequent years, fully exempt from property tax on undeveloped properties levied for the benefit of the communes and their groupings.

Article 1394 B bis of the French General Tax Code

November 7, 2023

I. – Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied for the benefit of municipalities and their public establishments for inter-communal cooperation up to 20%. II. – The provisions of I do not apply to undeveloped properties that benefit from the total…

Article 1394 C of the French General Tax Code

November 7, 2023

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Article 1639 A bis, exempt land, whether agricultural or not, planted with olive trees from property tax on undeveloped property (1). To benefit from this exemption, the owner must make a declaration to the tax department before 1 January of…

Article 1394 D of the French General Tax Code

November 7, 2023

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of article 1639 A bis of this code, exempt from property tax on undeveloped properties, for their share, for the entire duration of the contract, undeveloped properties whose owner has entered into a contract mentioned in article L. To benefit from this…

Article 1395 of the French General Tax Code

November 7, 2023

The following are exempt from property tax on undeveloped properties: 1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of the year following the promulgation of Act no. 2001-602 du 9 juillet 2001 d’orientation sur la forêt, this exemption period is reduced to ten years for poplar plantations and increased to fifty years for hardwoods and woods other…

Article 1395 A of the French General Tax Code

November 7, 2023

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from property tax on undeveloped property. This exemption may not exceed eight years and the deliberation must take place no later than 1st October of the previous year. >This exemption may not exceed eight years and the deliberation must take place no…

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French General Tax Code

Article 1391 D of the French General Tax Code

Article 1391 E of the French General Tax Code

Article 1393 of the French General Tax Code

Article 1394 of the French General Tax Code

Article 1394 B of the French General Tax Code

Article 1394 B bis of the French General Tax Code

Article 1394 C of the French General Tax Code

Article 1394 D of the French General Tax Code

Article 1395 of the French General Tax Code

Article 1395 A of the French General Tax Code

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French General Tax Code

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