French Business Law - French Legislation

Article 80 quindecies of the French General Tax Code

November 8, 2023

Distributions and net gains relating to units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code in its version prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds, shares in venture capital companies or rights representing a financial investment in an entity mentioned in the last paragraph of 8…

Article 80 sexdecies of the French General Tax Code

November 8, 2023

The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceiling provided for in the same 2° which benefit from the exemption provided for in a of 18° of the article 81 of the present code.

Article 81 of the French General Tax Code

November 8, 2023

The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journalists, editors, photographers, newspaper editors and drama and music critics received in their capacity as such constitute such allowances up to a maximum of €7,650. The same applies to the functional allowances mentioned in I of article 80 undecies B,…

Article 81 bis of the French General Tax Code

November 8, 2023

The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid to trainees during an internship or period of on-the-job training are exempt from income tax up to the annual amount of the minimum growth wage. This provision applies to the apprentice or trainee who is…

Article 81 ter of the French General Tax Code

November 8, 2023

The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopératives de production and intended exclusively for their employees, under the conditions laid down by Articles 35 to 44 of Law no. 78-763 du 19 juillet 1978 portant statut de ces sociétés.

Article 81 quater of the French General Tax Code

November 8, 2023

I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out in the same article L. 241-17 and up to an annual limit equal to €7,500. II.-(Repealed). III.- The benefit of the exemption provided for in this article is subject to compliance with the condition set out…

Article 81 A of the French General Tax Code

November 8, 2023

I. – Persons domiciled in France within the meaning of Article 4 B who are employed and sent by an employer to a State other than France and that of the place of establishment of that employer may benefit from an exemption from income tax on the salaries received as remuneration for the activity carried out in the State to which they are sent. The employer must be established in…

Article 81 D of the French General Tax Code

November 8, 2023

Employees and directors called from abroad to take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capacity. The first paragraph is applicable provided that the persons concerned have not been domiciled for tax purposes in France during the five calendar years preceding that in which they take up their post and, until…

Article 82 of the French General Tax Code

November 8, 2023

To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the persons concerned in addition to the salaries, allowances, emoluments, wages, pensions and life annuities themselves. However, accommodation made available to gendarmerie personnel, under the conditions provided by article D. 14 of the Code du domaine…

Article 83 of the French General Tax Code

November 8, 2023

The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted: 1° Social security contributions, including: a) Old-age insurance contributions paid in exercise of the redemption options provided for in articles L. 351-14-1 of the Social Security Code, L. 9 bis of the code des pensions civiles et militaires de retraite, as well as those provided…

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Book One: Tax base and assessment

Article 80 quindecies of the French General Tax Code

Article 80 sexdecies of the French General Tax Code

Article 81 of the French General Tax Code

Article 81 bis of the French General Tax Code

Article 81 ter of the French General Tax Code

Article 81 quater of the French General Tax Code

Article 81 A of the French General Tax Code

Article 81 D of the French General Tax Code

Article 82 of the French General Tax Code

Article 83 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

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

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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