French Legislation In English

Search, Read and Apply French Law. In English.

20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.

Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

20+

french codes

Fully translated

2,400+

articles in English

Updated regularly

480+

court rulings linked

Per article

Free

full access

No login required

Showing 6170 of 1180 articles for Art. 1594 E

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies E

I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 E bis

In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 E

The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis E

The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter E

The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies E

Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies E

The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater E

The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Transactions in forward financial instruments

Article 242 ter E

Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies E

I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…

AI translation · Updated 8 Nov 2023Open Article
Common Questions

French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.

Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.

No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In French Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Lawyer
In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue

Related legal services

01 / Read

Browse the French codes

20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.

Read More
02 / Apply

Legal application report

A lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.

Read More
03 / Act

Talk to a French lawyer

Scope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.

Read More