French Business Law - French Legislation

Article 217 duodecies of the French General Tax Code

November 8, 2023

Profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, under the same conditions, benefit from the scheme provided for in article 217 undecies, including for the acquisition or construction of new homes meeting the criteria mentioned in b and c of 1 of I of Article 244 quater X. The turnover threshold provided for in the…

Article 217 quindecies of the French General Tax Code

November 8, 2023

For corporation tax purposes, companies may, from the year in which the investment is made, apply exceptional depreciation equal to 50% of the amount of sums actually paid to subscribe to the capital of companies defined in Article 238 bis HV. The benefit of exceptional depreciation is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the…

Article 217 septdecies of the French General Tax Code

November 8, 2023

1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for the financial year. These allocations are deductible up to: – 60% of taxable income for the financial year beginning in 2012; – 40% for the financial year beginning in 2013….

Article 218 of the French General Tax Code

November 8, 2023

Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. In the cases referred to in 4 of Article 206, the tax is established in the name of the company or the manager known to third parties.

Article 218 A of the French General Tax Code

November 8, 2023

1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective management of the company is provided; or that of its registered office. 2. Legal entities carrying out activities in France or owning property there, without having their registered office there, are taxable at the place fixed by order of…

Article 218 bis of the French General Tax Code

November 8, 2023

Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the share of profits corresponding to the rights they hold, under the conditions set out in articles 8,8 quater, 8 quinquies and 1655 ter, in their capacity as full or limited partners or members of companies referred to in…

Article 219 of the French General Tax Code

November 8, 2023

I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. The standard rate of tax is set at 25%. However: a. The net amount of long-term capital gains is subject to separate taxation at the rate of 15%. The net profit determined pursuant to Article 238 is subtracted from the profit subject to the normal rate…

Article 219 bis of the French General Tax Code

November 8, 2023

Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectivities. 1° This rate is set at 10% for: a. Income from debt securities mentioned in the first paragraph of article 124 B; b. Income from securities issued from 1 January 1987 as defined in…

Article 219 ter of the French General Tax Code

November 8, 2023

By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of these companies, only be subject to corporation tax at the rate of industrial and commercial profits tax or corporation tax in force during the financial year in which the amount of either the repair expenditure…

Article 219 quinquies of the French General Tax Code

November 8, 2023

The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.

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French General Tax Code

Article 217 duodecies of the French General Tax Code

Article 217 quindecies of the French General Tax Code

Article 217 septdecies of the French General Tax Code

Article 218 of the French General Tax Code

Article 218 A of the French General Tax Code

Article 218 bis of the French General Tax Code

Article 219 of the French General Tax Code

Article 219 bis of the French General Tax Code

Article 219 ter of the French General Tax Code

Article 219 quinquies of the French General Tax Code

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French General Tax Code

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