The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to put an end to them, until the latter become taxable, whether they are taxed or exempt, or until the occurrence of other events putting an end to them on the occasion of which the capital…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole proprietorship or a complete branch of activity may benefit from the following provisions: a. The taxation of capital gains relating to non-depreciable fixed assets is deferred until the date of the sale, repurchase or cancellation…
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to l’article 8 ter, realised by this company on the occasion of a merger, a partial contribution of assets relating to a complete branch of activity or a demerger, where each of the companies benefiting from the demerger…
I. – Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares to a company subject to a real taxation system may be subject to a tax deferral under the conditions set out in II. However, in the event of an exchange with a balancing payment,…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that the taxation of profits, gains and capital gains not taxed at the time of the conversion remains possible under the new tax regime applicable to the association, the conversion of a company or body placed under the…
I. – Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or commercial profits or non-commercial profits, his rights or shares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the creation of a company savings plan are excluded from the basis of assessment for non-commercial profits and from the basis of assessment for industrial and commercial profits under the conditions and within the limits provided for by…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession may, at the taxpayer’s request, be deducted from taxable profits, provided that this salary has given rise to the payment of the contributions provided for social security, family allowances and other social deductions in force. As such, this salary is included…
I. – For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insurance schemes, including contributions paid in exercise of the buy-back options provided for in Articles L. 351-14-1, L. 643-2, L. 652-7 et L. 663-3 of the Social Security Code, invalidity, death, sickness and maternity. The same also applies to premiums paid under group…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
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
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
Resources
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
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
