French Business Law - French Legislation

Article 163 duovicies of the French General Tax Code

November 8, 2023

The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual limit of €19,000 for single, widowed or divorced taxpayers and €38,000 for married taxpayers subject to joint taxation. In the event of the sale of all…

Article 163 quatervicies of the French General Tax Code

November 8, 2023

I. – 1. – Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2: a) to the popular retirement savings plans provided for in article L. 144-2 of the Insurance Code; b) On an individual and optional basis to contracts taken out under supplementary pension schemes, to which membership is compulsory and set up…

Article 163 quinvicies of the French General Tax Code

November 8, 2023

The provisions of the second paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l’article 163 quatervicies do not apply to the portion corresponding to payments into a retirement savings plan mentioned in article L. 224-1 of the Monetary and Financial Code under the additional…

Article 164 A of the French General Tax Code

November 8, 2023

The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax domicile in France. However, none of the expenses deductible from overall income pursuant to the provisions of this code may be deducted.

Article 164 B of the French General Tax Code

November 8, 2023

I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all other transferable capital invested in France; c. Income from businesses located in France; d. Income from professional activities, whether salaried or not, carried out in France or profit-making operations within the meaning of the article 92 and carried…

Article 164 D of the French General Tax Code

November 8, 2023

Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax department to designate, within ninety days of receipt of this request, a representative in France authorised to receive communications relating to the assessment, collection and litigation of the tax. However, the obligation to appoint…

Article 165 bis of the French General Tax Code

November 8, 2023

Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in France.

Article 166 of the French General Tax Code

November 8, 2023

When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that establishment.

Article 167 of the French General Tax Code

November 8, 2023

1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the industrial and commercial profits he has made since the end of the last taxed financial year, and on any income he has acquired without having disposed of it prior to his departure….

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French General Tax Code

Article 163 duovicies of the French General Tax Code

Article 163 quatervicies of the French General Tax Code

Article 163 quinvicies of the French General Tax Code

Article 164 A of the French General Tax Code

Article 164 B of the French General Tax Code

Article 164 D of the French General Tax Code

Article 165 bis of the French General Tax Code

Article 166 of the French General Tax Code

Article 167 of the French General Tax Code

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French General Tax Code

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We Solve Legal & Tax Issues in France

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