French General Tax Code
In forceWhen the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in
Article 2of Law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of the liberal professions subject to legislative or regulatory status or whose title is protected or a partner in a company referred to in articles 8 and 8 ter, carrying on a liberal profession, in order to practice his profession there, the payment of the tax corresponding to the acquired receivables referred to in the first paragraph of 1 of article 202 may, at the express and irrevocable request of the taxpayer, be split into equal parts, either over the year of cessation and the two following years, or over the year of cessation and the four following years. The split gives rise to the payment of interest, at the legal rate, recovered under the same conditions and subject to the same guarantees and penalties as the principal tax.
These provisions also apply when a company mentioned in
articles 8and
8 ter, engaged in a liberal profession, ceases to be subject to the regime provided for by these articles as a result of an option for the regime applicable to limited companies exercised under the conditions provided for in 1 of
Article 239.In the event of transfer of domicile outside France, death, withdrawal of the partner from the company or non-payment of one of the fractions of the tax, the balance remaining due, plus accrued interest, is payable immediately.
