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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 II: Tax on the profits of companies and other legal entities | Section I: General information | Article 205 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 II: Tax on the profits of companies and other legal entities
        Section I: General information

Article 205 of the French General Tax Code

Article 205 of the French General Tax Code

November 8, 2023
9:25 am

It is established a tax on all profits or income made by companies and other legal entities designated in article 206.

This tax is referred to as corporation tax.

Original in French 🇫🇷

Article 205

Il est établi un impôt sur l’ensemble des bénéfices ou revenus réalisés par les sociétés et autres personnes morales désignées à l’article 206.

Cet impôt est désigné sous le nom d’impôt sur les sociétés.

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