French Business Law - French Legislation

Article 999 of the French General Tax Code

November 7, 2023

Payments made to insurance organisations by the supplementary retirement, provident or supplementary pension institutions referred to in articles L. 922-1, L. 931-1 and L. 941-1 of the Social Security Code and to Article L. 727-2 of the Code rural et de la pêche maritime which, while providing their own services, entrust insurance companies governed by Book III of the Code des assurances with the task of investing their funds and…

Article 1000 of the French General Tax Code

November 7, 2023

Insurance contracts where the risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the absence of a definite material location or a definite connection with an industrial, commercial or agricultural establishment, the risks are deemed to be located at the place of residence or principal establishment of the policyholder. But these contracts may…

Article 1001 of the French General Tax Code

November 7, 2023

The rate of the special tax on insurance contracts is set: 1° For fire insurance: A 7% for fire insurance relating to non-exempt agricultural risks; generally speaking, the following are considered as having the character of agricultural risk insurance: insurance for all risks of natural or legal persons exclusively or mainly exercising an agricultural or agriculture-related profession as these professions are defined by articles L722-9 and L722-28 of the Rural…

Article 1003 of the French General Tax Code

November 7, 2023

Insurance companies and all other insurers established in France, in a Member State of the European Union or in another State party to the Agreement on the European Economic Area acting in France under the freedom to provide services are required, before commencing their operations, to make a declaration to the administration department on which their registered office or establishment depends, stating the nature of these operations and the name…

Article 1004 of the French General Tax Code

November 7, 2023

Foreign insurers established outside the European Economic Area are required to have a French representative approved by the tax department who is personally liable for the tax and penalties. The approval and withdrawal of responsible representatives are published in the Journal Officiel, at the instigation of the tax department. Each year, in January, the administration publishes a list of foreign insurers with a responsible representative on the previous 31 December…

Article 1005 of the French General Tax Code

November 7, 2023

The droit d’accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining members, from those who cease to be part of the company or association. This duty consists of an annual and compulsory tax on the gross value of the movable and immovable property owned by the companies and associations…

Article 1006 of the French General Tax Code

November 7, 2023

The tax is set at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the following year, to the tax department of the registered office on submission of a detailed declaration showing the nature and value of the assets.

Article 1018 A of the French General Tax Code

November 7, 2023

The decisions of the criminal courts, with the exception of those that only rule on civil interests, are subject to a fixed procedural fee payable by each convicted person. This fee is: 1° 31 € for criminal orders in contraventional or correctional matters; 2° 31 € for other decisions of the police courts and those of the courts that do not rule on the merits; 3° 127 € for decisions…

Article 1018 A bis of the French General Tax Code

November 7, 2023

In accordance with Article L. 269-1 of the code de justice militaire, the fixed procedural fee applies to decisions of armed forces courts.

Article 1019 of the French General Tax Code

November 7, 2023

Any contribution, sale or exchange of securities that has been approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to freedom of communication is subject to a tax based on the value of the securities contributed, transferred or exchanged. This tax is payable by the person who, at the end of the contributions, disposals or exchanges carried…

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Book One: Tax base and assessment

Article 999 of the French General Tax Code

Article 1000 of the French General Tax Code

Article 1001 of the French General Tax Code

Article 1003 of the French General Tax Code

Article 1004 of the French General Tax Code

Article 1005 of the French General Tax Code

Article 1006 of the French General Tax Code

Article 1018 A of the French General Tax Code

Article 1018 A bis of the French General Tax Code

Article 1019 of the French General Tax Code

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Book One: Tax base and assessment

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Contact a French Business Lawyer

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Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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