Income from housing let to their members by non-trading property companies for progressive home ownership operating in accordance with articles L. 443-6-2 to L. 443-6-13 of the construction and housing code are exempt from income tax.
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 | I: Property income | 3: Société civile immobilière d'accession progressive à la propriété (non-trading property company for progressive home ownership) | Article 16 of the French General Tax Code
Income from housing let to their members by non-trading property companies for progressive home ownership operating in accordance with articles L. 443-6-2 to L. 443-6-13 of the construction and housing code are exempt from income tax.
Les revenus des logements donnés en location à leurs associés par les sociétés civiles immobilières d’accession progressive à la propriété fonctionnant conformément aux articles L. 443-6-2 à L. 443-6-13 du code de la construction et de l’habitation sont exonérés d’impôt sur le revenu.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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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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