I. – Taxpayers domiciled in France for tax purposes within the meaning of l’article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation tax that makes it available to them free of charge, are eligible for an income tax credit in respect of interest on loans taken out with a financial institution in respect of this transaction, as…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December 2027. II.-The tax credit applies to II.-The tax credit applies to: 1° To the purchase price of land in the nature of woods and forests or bare land to be afforested where the surface area…
I. – A. – When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the first subscription, for a minimum period of twelve months, to a newspaper, a publication with a frequency of no more than quarterly or an online press…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may not provide a reduction in tax due of more than an amount of €10,000. The total of the advantages mentioned in the first paragraph of this 1, retained within the limit of €10,000, increased…
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivables listed in 1° and 2° of A of this 1 is established by applying the flat rate provided for in B of this 1 to the taxable base of the said income, net gains, profits, distributions,…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they are due by members of companies or groupings that come under the articles 8 to 8 ter or by holders of units in real estate investment funds mentioned in…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%. By way of derogation from the first paragraph of this article, upon the express and irrevocable option of the taxpayer, the capital gains mentioned in the same first paragraph are retained in the basis of net overall income defined in article 158. This global option is exercised when the…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that business or holding and not yet taxed shall be assessed immediately, including, in the case of an agricultural holding the result of which is subject to Article 64 bis, in respect of profits from debts…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under the conditions laid down by article 201.
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It is calculated at the last rate used to calculate the advance payment mentioned in 2° of 2 of article 204…
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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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