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Showing 501510 of 17089 articles for Art. US–France Estate & Gift Tax Protocol

French General Tax CodeIn force
Section III: Taxpayer returns

Article 174

In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…

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

Article 193

Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…

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

Article 193 bis

…icial remuneration they receive in this capacity, this remuneration, where it is exempt from income tax, is nevertheless taken into account insofar as it would have been taxable, with a view to determ…

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

Article 199 ter-0 B

Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…

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 B

I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…

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

Article 199 undecies E

…the identity of the lessee and, in the cases provided for by law, the amount of the fraction of the tax aid passed on to the lessee.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
15° ter : Tax reduction granted for cash subscriptions to the capital of press companies.

Article 199 terdecies-0 C

1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 A

I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
15° bis : Tax reduction for loans taken out to take over a business

Article 199 terdecies-0 B

I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…

AI translation · Updated 8 Nov 2023Open Article
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