French Business Law - French Legislation

Article 242 ter D of the French General Tax Code

November 8, 2023

Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, their management company or the custodians of the assets of these undertakings or collective investments are required to mention, on the declaration provided for in article 242 ter of this code, the identity and address…

Article 242 ter E of the French General Tax Code

November 8, 2023

Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial contracts mention on the declaration provided for in article 242 ter the identity and address of their clients or co-contractors and the amount of profits and losses made by the…

Article 242 quater of the French General Tax Code

November 8, 2023

The individuals mentioned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from the levies provided for in the same I at the latest on 30 November of the year preceding that of the payment of the income mentioned in the said I, by producing, from the persons…

Article 242 quinquies of the French General Tax Code

November 8, 2023

I. – The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles of association provide that unit holders or members may benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 are…

Article 242 sexies of the French General Tax Code

November 8, 2023

Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these investments. When the investments are made by legal entities with a view to being leased, the declaration must indicate the…

Article 242 septies of the French General Tax Code

November 8, 2023

The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y may only be exercised by companies listed in a public register kept by the State representative in the departments and collectivities designated by joint order of the ministers in charge of the budget…

Article 243 bis of the French General Tax Code

November 8, 2023

The reports presented and the proposed resolutions submitted to the general meetings of members or shareholders with a view to the appropriation of profits for each financial year must mention the amount of dividends that have been distributed in respect of the previous three financial years, the amount of income distributed in respect of these same financial years eligible for the 40% allowance mentioned in 2° of 3 of Article…

Article 243 ter of the French General Tax Code

November 8, 2023

Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or companies mentioned in 4° of 3 of the same article, identify at the time of payment the portion of this income eligible for the 40% allowance mentioned in 2° of 3 of the aforementioned article 158….

Article 244 bis of the French General Tax Code

November 8, 2023

The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way of derogation, the rate is increased to 75% when the profits are made by these same taxpayers or companies when…

Article 244 bis A of the French General Tax Code

November 8, 2023

I. – 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l’article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the property or rights mentioned in 3 are subject to a levy at the rates set out in III bis. This provision does not apply to disposals of real estate made by natural…

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French General Tax Code

Article 242 ter D of the French General Tax Code

Article 242 ter E of the French General Tax Code

Article 242 quater of the French General Tax Code

Article 242 quinquies of the French General Tax Code

Article 242 sexies of the French General Tax Code

Article 242 septies of the French General Tax Code

Article 243 bis of the French General Tax Code

Article 243 ter of the French General Tax Code

Article 244 bis of the French General Tax Code

Article 244 bis A of the French General Tax Code

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French General Tax Code

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