1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distinguish according to whether these incomes have their source in France or outside France. However, with regard to businesses and operations located outside…
I. The distribution by sociétés immobilières d’investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by Article 1 of Decree no. 63-683 of 13 July 1963, to their unitholders, under conditions set by decree (1), of the construction premiums provided for in l’article R. 311-1 of the Code de la construction et de l’habitation…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit holders of a company have undertaken to sell their shares or units to one or more employees of that same company at a price agreed at the time of the undertaking, taxation of the capital gain…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not considered as distributed income for the application of income tax.
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or corporate units are considered as taxable disposals under the conditions provided for in article 150-0 A when these shares or units are held under the conditions of f of I of article 164 B.
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the amount by which the repayment of the cancelled company rights exceeds the acquisition price of these rights in the case where the latter is greater than the amount of the contribution. Where the rights…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are distributed. The provisions of the first paragraph apply under the same conditions to the sole member of limited liability companies, to members of limited liability agricultural holdings mentioned in 5° of the article 8, partners in general partnerships,…
I. – When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income on the basis of which this taxpayer has been subject to income tax for the last three years, the person concerned may request that the corresponding tax be calculated by adding a quarter…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overall income for the year of payment. The corresponding tax is equal to the additional contribution thus obtained multiplied by the number of years used to determine the quotient. The provisions of the first paragraph…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by delegated sports federations to the management of these medal-winning athletes may, at the express and irrevocable request of their beneficiary, be divided equally over the year during which the taxpayer disposed of them and the following…
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182, rue de Rivoli
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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