Call Us + 33 1 84 88 31 00

Call Us + 33 1 84 88 31 00

Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | VII: Income from transferable securities | 4: Income from receivables, deposits and guarantees | Article 124 A of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        VII: Income from transferable securities
        4: Income from receivables, deposits and guarantees

Article 124 A of the French General Tax Code

Article 124 A of the French General Tax Code

November 8, 2023
1:25 pm

Profits realised by taxpayers who make deferred investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.

Original in French 🇫🇷

Article 124 A

Les profits réalisés par les contribuables qui effectuent des placements en report constituent des revenus de créances soumis à l’impôt sur le revenu dans les conditions prévues aux articles 125 et 125 A.

Need help with this article? Get help from a French lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.