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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 IV: Provisions common to the taxes, income and profits referred to in Chapters I to III | Section II: Income tax and corporation tax | I quinquies: Taxation of de facto companies | Article 238 bis L 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 IV: Provisions common to the taxes, income and profits referred to in Chapters I to III
        Section II: Income tax and corporation tax
        I quinquies: Taxation of de facto companies

Article 238 bis L of the French General Tax Code

Article 238 bis L of the French General Tax Code

November 8, 2023
5:46 am

Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.

Original in French 🇫🇷

Article 238 bis L

Les bénéfices réalisés par les sociétés créées de fait sont imposés selon les règles prévues au présent code pour les sociétés en participation.

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