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 33113320 of 9873 articles for Art. BOI-RFPI-BASE-30-20 n° 260

French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 242 ter

1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 244 quater O

I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 244 quater C

I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Special provisions applicable to privatisation operations

Article 248 G

…cle 1 of the same law, as well as the government loan securities mentioned in l'article 9 de la loi n° 93-859 du 22 juin 1993.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable to nationalisation operations

Article 248 A

…resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining taxable income for the financ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Scope of free transfer duties

Article 750 ter

Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 731

Patent assignments are registered at a fixed duty of €125..

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Competent departments

Article 657

The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 733

The minutes recording a public auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Transfers of ownership of immovable property for valuable consideration

Article 683

I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…

AI translation · Updated 7 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