French Business Law - French Legislation

Article 199 undecies B of the French General Tax Code

November 8, 2023

I. – Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, as part of a business carrying out an agricultural activity or an industrial, commercial or craft activity covered by l’article 34….

Article 199 undecies C of the French General Tax Code

November 8, 2023

Article 199 undecies D of the French General Tax Code

November 8, 2023

I. – 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in respect of the same tax year, may not exceed an amount of €40,000 comprising in the following order of offset: a) The sum of the income tax reduction mentioned in article 199…

Article 199 undecies E of the French General Tax Code

November 8, 2023

The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin and the governments of New Caledonia and French Polynesia shall be informed, by persons who make investments on the territory of their territorial authority that benefit from the provisions set out in articles 199 undecies A, 199 undecies B, 199 undecies C, 217…

Article 199 undecies F of the French General Tax Code

November 8, 2023

The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynesia may, in their respective territories, by deliberation taken before 1 January 2010 or after each of their renewals, set aside the application of articles 199 undecies A, 199 undecies C and 199 novovicies and exclude certain business sectors from tax reduction entitlements under articles…

Article 199 terdecies-0 A of the French General Tax Code

November 8, 2023

I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017. However, the rate is set at 25% for payments made until 31 December 2023….

Article 199 terdecies-0 AA of the French General Tax Code

November 8, 2023

Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du code du travail, subject to the following reservations: 1° The exclusions provided for in c of 1 bis of I of article 885-0 V bis, as it stood on 31 December 2017, relating to the exercise of a financial,…

Article 199 terdecies-0 AB of the French General Tax Code

November 8, 2023

I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital increases of the companies mentioned in 1 of II. This tax benefit applies under the same conditions to subscriptions made by individuals in joint ownership. This tax advantage applies, under the same conditions, to subscriptions made…

Article 199 terdecies-0 B of the French General Tax Code

November 8, 2023

I. – Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fraction of the capital of a company whose securities are not admitted to trading on a French or foreign regulated market. This tax reduction…

Article 199 terdecies-0 C of the French General Tax Code

November 8, 2023

1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of cash subscriptions to the capital of companies subject to corporation tax under ordinary law that publish one or more press publications or online press services providing political and general information, or one…

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French General Tax Code

Article 199 undecies B of the French General Tax Code

Article 199 undecies C of the French General Tax Code

Article 199 undecies D of the French General Tax Code

Article 199 undecies E of the French General Tax Code

Article 199 undecies F of the French General Tax Code

Article 199 terdecies-0 A of the French General Tax Code

Article 199 terdecies-0 AA of the French General Tax Code

Article 199 terdecies-0 AB of the French General Tax Code

Article 199 terdecies-0 B of the French General Tax Code

Article 199 terdecies-0 C of the French General Tax Code

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French General Tax Code

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