French Business Law - French Legislation

Article 154 bis A of the French General Tax Code

November 8, 2023

Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of their beneficiary. Daily allowances paid by social security organisations to people suffering from an illness involving prolonged treatment and particularly costly therapy are not taken into account when determining the taxable…

Article 155 of the French General Tax Code

November 8, 2023

I. – 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these results are taken into account to determine the industrial and commercial profits to be included in the income tax base. 2. When a holder of non-commercial profits extends his activity to operations whose results fall into the category of agricultural profits…

Article 155 A of the French General Tax Code

November 8, 2023

I. Amounts received by a person domiciled or established outside France as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the latter: – either, where these persons directly or indirectly control the person who receives the remuneration for the services; – or, where they do not establish that this person predominantly carries on an industrial or commercial activity,…

Article 155 B of the French General Tax Code

November 8, 2023

I. – 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject to tax on the elements of their remuneration directly linked to this situation or, by option, up to 30% of their remuneration. The first paragraph is applicable provided that the…

Article 156 of the French General Tax Code

November 8, 2023

Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax household designated in 1 and 3 of article 6, the professions they exercise, the salaries, wages, pensions and life annuities they enjoy as well as the profits of all lucrative operations in which they…

Article 156 bis of the French General Tax Code

November 8, 2023

I. – The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to article L. 143-2 of the French Heritage Code, is subject to the owner’s undertaking to retain ownership of these properties for a period of at least fifteen years from the date of their acquisition, including where this was…

Article 157 of the French General Tax Code

November 8, 2023

Not taken into account for the determination of overall net income: 1° and 2° (Repealed); 2° bis (Expired); 3° (Repealed); 3° bis (Provision transferred under 3°); 3° ter Benefits in kind provided to subscribers of a negotiable loan issued by a region which meet the following conditions: a. Their nature is directly related to the investment financed; b. Their amount over the life of the loan does not exceed 5%…

Article 157 bis of the French General Tax Code

November 8, 2023

Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of: – €2,620 from their net overall income if this income does not exceed €16,410; – €1,310 if this income is between €16,410 and €26,400. In the case of married persons subject to joint taxation, the deduction provided for in the second and third…

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Book One: Tax base and assessment

Article 154 bis A of the French General Tax Code

Article 155 of the French General Tax Code

Article 155 A of the French General Tax Code

Article 155 B of the French General Tax Code

Article 156 of the French General Tax Code

Article 156 bis of the French General Tax Code

Article 157 of the French General Tax Code

Article 157 bis of the French General Tax Code

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Book One: Tax base and assessment

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