Article 90 of the French General Tax Code
November 8, 2023
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders do not have the status of traders and from all occupations, lucrative exploitations and sources of profits not attached to another category of profits or income. 2. These profits include in particular: 1° Income from stock market transactions carried out under…
The following are not subject to income tax: 1° Sums received in connection with the award of the Nobel Prize by the winners of this prize; 2° Sums received in connection with the award of international prizes of a level equivalent to the Nobel Prize in the literary, artistic or scientific fields, the list of which is set by decree in the Conseil d’Etat.
The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waived the right to receive them.
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it takes into account gains or losses arising either from the realisation of assets allocated to the practice of the profession, or from the sale of offices or positions, as well as any…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity within the meaning of 1 of the article 92 and which is compulsorily subject to the controlled declaration regime, income tax may be immediately assessed in the name of this partner for his share in the…
The provisions of article 39 quinquies C are applicable to study and research organisations.
I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies. The long-term capital gains or losses regime provided for in Article 39 quindecies is applicable to income received by an inventor who is an individual and his successors in title in respect of the transfer or grant of operating licences for software protected by copyright, a patentable invention or an intangible…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declaration of net profit regime or under the special declaratory regime.
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is a Registered Trademark of
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75001, Paris France
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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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