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 20612070 of 16624 articles for Art. US Estate Tax — basic exclusion amount

French General Tax CodeIn force
2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

Article 1729 G

…spect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise to the application of a surcharge of 10% of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV : Provisions applicable to import taxes, petroleum products and removal from warehouses

Article 1695

I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1706

Court clerks are personally liable for payment of duties only in the cases provided for by article 1840 C. They continue to enjoy the option granted by article 1840 D for the judgments and acts set ou…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1710

L'action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C bis

Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.

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

Article 1680 A

Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…

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

Article 1681

1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Obligations of third parties

Article 1684

1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Obligations of agents

Article 1704

…ere formalities other than the merged formality are involved, the receipt for the land registration tax shall be placed at the foot of the extracts, copies, slips or certificates issued or handed over…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Fractional or deferred payment of duties

Article 1722 ter

…res taken by a foreign government shall be laid down by decree (1). These provisions shall apply to estates opened and not declared before the publication of Act No. 63-254 of 15 March 1963.

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
Search “Art. US Estate Tax — basic exclusion amount” | French Legislation