I. – The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the application of the same 1. For employees and persons eligible for the option provided for in the first paragraph of said 1, this exemption relates to a fraction of 30% of their…
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by the difference between the subscription price and the average share price, between the subscription price and the sale price or by the free allocation of shares is exempt from payroll tax. The company savings scheme is a…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award, on behalf of the State, of a diploma certifying five years of study after the baccalauréat are exempt from payroll tax.
I. – An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départements of Essonne, Hauts-de-Seine, Seine-et-Marne, Seine-Saint-Denis, Val-de-Marne, Val-d’Oise and Yvelines. II. – Private or public persons who own taxable premises or hold a right in rem relating to such premises are subject to the tax. The tax is paid…
I.-An annual tax on office premises, commercial premises, storage premises and parking areas is levied within the territorial limits of the Bouches-du-Rhône, Var and Alpes-Maritimes departments. II.-.The tax is payable by the owner, the usufructuary, the lessee under a construction lease, the emphyteutic lessee or the holder of an authorisation for temporary occupation of the public domain constituting a right in rem who, on 1st January of the year of…
I. – The annual tax on vacant accommodation is applicable: 1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between the supply of and demand for housing resulting in serious difficulties in accessing housing throughout the existing residential stock, which are characterised in particular by the high level of rents, the high level of purchase prices for old…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived from the rental of: 1° the annual amount of which does not exceed €1,830 per premises; 2°…
I. – Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September 1998, must enter, on the declaration provided for in article 170 relating to…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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