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Showing 411–420 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…ch Insurance Code for contracts mentioned in article L. 143-1 of the said code, are deductible from taxable professional income. Unless the option provided for in the second paragraph of article L. 22…
Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
…nstruction et de l'habitation which they have collected does not give rise to the levying of income tax.II. (Obsolete provision).(1) Annex II, art. 83 and 84.
I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
…rs of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the amount by which the repayment of the cancelled company rights exceeds the a…
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