French Business Law - French Legislation

Article 199 quindecies of the French General Tax Code

November 8, 2023

Taxpayers, domiciled in France within the meaning of Article 4 B and who are accommodated in an establishment or in a service mentioned in 6° of I of Article L. 312-1 of the code de l’action sociale et des familles, in an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, for people who do not live independently…

Article 199 sexdecies of the French General Tax Code

November 8, 2023

1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for: a) The employment of an employee who provides services defined in articles L. 7231-1 et D. 7231-1 of the Labour Code; b) The use of an association, company or body declared pursuant to Article L. 7232-1-1…

Article 199 octodecies of the French General Tax Code

November 8, 2023

I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and 275 of the Civil Code over a period, in accordance with the divorce agreement by mutual consent taking the form of an act under private signature countersigned by lawyers, filed with the minutes of a notary, or…

Article 199 vicies A of the French General Tax Code

November 8, 2023

1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to farmers aged under forty who are setting up or have been setting up for less than five years, in connection with the sale of all the assets allocated to the exercise of an agricultural activity,…

Article 199 unvicies of the French General Tax Code

November 8, 2023

1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capital or capital increases of companies defined in Article 238 bis HE. The benefit of the tax reduction is subject to approval of the company’s capital by the minister responsible for the budget. 2. The tax…

Article 199 duovicies of the French General Tax Code

November 8, 2023

I. – Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects classified as historic monuments which they own. II. – The tax reduction applies when the following conditions are met: 1° The work is authorised and carried out in accordance with the requirements of article…

Article 199 tervicies of the French General Tax Code

November 8, 2023

I. – Taxpayers domiciled in France within the meaning of l’article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building: 1° – Located in a remarkable heritage site classified under Title III of Book VI of the Heritage Code: a) Either when the building is located within the perimeter of this site covered by an approved safeguarding and…

Article 199 sexvicies of the French General Tax Code

November 8, 2023

I. – Taxpayers domiciled in France within the meaning of Article 4 B can benefit from an income tax reduction for the acquisition, from 1 January 2009 until 31 December 2022, a new dwelling or a dwelling in a future state of completion or a dwelling that has been completed for at least fifteen years that has undergone renovation or refurbishment or that undergoes renovation or refurbishment work if the…

Article 199 septvicies of the French General Tax Code

November 8, 2023

I. – 1. Taxpayers domiciled in France within the meaning of l’article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an income tax reduction provided that they undertake to rent it bare for use as their main home for a minimum period of nine years. 2. The tax reduction applies under the…

Article 199 novovicies of the French General Tax Code

November 8, 2023

I. – A. – Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of completion in a collective dwelling building benefit from an income tax reduction provided that they undertake to rent it bare for use as their main residence for a minimum period set,…

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French General Tax Code

Article 199 quindecies of the French General Tax Code

Article 199 sexdecies of the French General Tax Code

Article 199 octodecies of the French General Tax Code

Article 199 vicies A of the French General Tax Code

Article 199 unvicies of the French General Tax Code

Article 199 duovicies of the French General Tax Code

Article 199 tervicies of the French General Tax Code

Article 199 sexvicies of the French General Tax Code

Article 199 septvicies of the French General Tax Code

Article 199 novovicies of the French General Tax Code

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French General Tax Code

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Do you need French-law advice? Contact our Lawyers in France.

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