French Business Law - French Legislation

Article 199 quater C of the French General Tax Code

November 8, 2023

Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional military associations within the meaning of Article L. 4126-8 of the Defence Code are entitled to an income tax credit. The tax credit is equal to 66% of the contributions paid, up to a limit of 1% of the gross income designated…

Article 199 quater F of the French General Tax Code

November 8, 2023

Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 December of the tax year. The amount of the tax reduction is set at : 61 € per child attending a collège; 153 € per child attending a lycée d’enseignement général et technologique or a lycée professionnel;…

Article 199 septies of the French General Tax Code

November 8, 2023

I. – When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child: 1° Premiums relating to insurance contracts in the event of death, where these contracts guarantee the payment of a capital sum or a life annuity to a…

Article 199 decies E of the French General Tax Code

November 8, 2023

Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalisation zone and who intends to rent it out, the proceeds of which are taxed in the land income category, benefits from an income tax reduction. The fact that a minority of the rent is indexed…

Article 199 decies EA of the French General Tax Code

November 8, 2023

The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By way of derogation from the first and third paragraphs of the aforementioned article, the tax reduction applies to housing located in classified resorts covered by Section 2 of Chapter III of Title III of Book I…

Article 199 decies F of the French General Tax Code

November 8, 2023

1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005 and 31 December 2012. This tax reduction applies: a) To expenditure relating to a dwelling, forming part of a tourist residence classified in a rural regeneration area or in an area, other than a rural regeneration area, included…

Article 199 decies G of the French General Tax Code

November 8, 2023

The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that the shareholder undertakes to retain all of his or her shares until the end of the nine-year period referred to in the fifth paragraph of article 199 decies E. In addition, the reduction does not…

Article 199 decies G bis of the French General Tax Code

November 8, 2023

I. – A. – Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this article, adopted from 1 January 2017 to 31 December 2019 at a general meeting of co-owners in application of Act no. 65-557 du 10 juillet 1965 fixant le statut de la copropriété des…

Article 199 undecies A of the French General Tax Code

November 8, 2023

1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, between the date of promulgation of the loi n° 2003-660 du 21 juillet 2003 de programme pour l’outre-mer and 31 December 2017 for…

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French General Tax Code

Article 199 quater C of the French General Tax Code

Article 199 quater F of the French General Tax Code

Article 199 septies of the French General Tax Code

Article 199 decies E of the French General Tax Code

Article 199 decies EA of the French General Tax Code

Article 199 decies F of the French General Tax Code

Article 199 decies G of the French General Tax Code

Article 199 decies G bis of the French General Tax Code

Article 199 undecies A of the French General Tax Code

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French General Tax Code

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