INCOME TAX
Article 193
Subject to the provisions of article 196 B, the taxable income is for the calculation of the income tax, divided into a certain number of parts, fixed in accordance with article 194, according to the situation and the charges family of the taxpayer.
The income corresponding to a whole share is taxed by application of the tariff provided for in article 197.
The gross tax is equal to the product of the contribution thus obtained by the number of shares.
The tax due by the taxpayer is calculated on the basis of the gross tax less, if applicable, the tax reductions provided for in Articles 199 quater B to 200, and, where applicable, withholding taxes. source and tax credits mentioned in articles 182 A, 182 B, 199 ter, 199 ter A, in 4 of article 199 sexdecies and in articles and 200 quater to 200 undecies.
For the application of the first paragraph, the taxable income as well as the various elements which contributed to its determination, are rounded to the nearest euro. The fraction of euro equal to 0.50 is counted as 1.
NOTE: Law 2006-1771 2006-12-30 art. 70 IV: provisions applicable from
Article 193a
When civil servants of French nationality in international organizations have income other than the official remuneration they receive in that capacity, this remuneration, when it is exempt from income tax, is nevertheless taken into consideration in so far as it is it would have been taxable, with a view to determining whether the taxpayers concerned are liable to income tax on account of such other income, subject, where appropriate, to the application of international conventions relating to double taxation. If so, the tax is calculated by adding the remuneration to the taxable income and operating, on the figure obtained,
Article 193b
In the absence of specific provisions, children or dependents are understood to be those for whom the taxpayer assumes the maintenance charge exclusively or mainly, notwithstanding the payment or collection of alimony for the maintenance of said children. (1).
(1) These provisions apply for the taxation of income for 2003 and subsequent years.
Article 194
I. The number of shares to be taken into consideration for the division of taxable income provided for in article 193 is determined in accordance with the following provisions:
Single, divorced or widowed without dependent children = 1.
Married without dependent children = 2.
Single or divorced with one dependent child = 1.5
Married or widowed with one dependent child = 2.5.
Single or divorced with two dependent children = 2.
Married or widower with two dependent children = 3.
Single or divorced with three dependent children = 3.
Married or widower with three dependent children = 4.
Single or divorced with four dependent children = 4.
Married or widowed with four dependent children = 5.
Single or divorced with five dependent children = 5.
Married or widowed with five dependent children = 6.
Single or divorced with six children dependent = 6.
and so on, increasing by one part per dependent child of the taxpayer.
When the spouses are subject to separate taxation in application of 4 of article 6, each of them is considered to be an unmarried person having dependent on the children for whom he is primarily responsible for the maintenance. In this situation, as well as in the event of divorce, termination of the civil solidarity pact or any de facto separation of unmarried parents, the child is considered, until proof to the contrary, as being dependent on the parent. where he lives primarily.
In the event of alternating residence at the domicile of each of the parents and unless otherwise provided in the agreement approved by the judge, the judicial decision or, where applicable, the agreement between the parents, the minor children are deemed to be the equal responsibility of both parents. This presumption can be set aside if it is justified that one of them is primarily responsible for the children.
When the children are deemed to be the equal responsibility of each of the parents, they are entitled to an increase of:
a) 0.25 part for each of the first two and 0.5 part from the third, when, moreover, the taxpayer n ‘
b) 0.25 part for the first and 0.5 part from the second, when, moreover, the taxpayer assumes the sole or main charge of a child;
c) 0.5 part for each of the children, when, moreover, the taxpayer assumes the sole or principal charge of at least two children.
A widower who has one or more children not born of his marriage with the deceased spouse is treated as a single person with the same number of children.
For the application of the provisions of the first paragraph, the persons considered to be the dependents of the taxpayer by virtue of article 196 A bis are assimilated to dependent children.
II. For the taxation of single or divorced taxpayers who live alone, the number of shares provided for in I is increased by 0.5 when they exclusively or mainly bear the burden of at least one child. When they only support children whose care is deemed to be equally shared with the other parent, the increase is 0.25 for a single child and 0.5 if the children are at least two. These provisions apply notwithstanding the possible receipt of alimony paid by virtue of a court decision for the maintenance of said children (1).
(1) These provisions apply for the taxation of income for 2003 and subsequent years.
Article 195
1. Notwithstanding the foregoing provisions, the taxable income of single, divorced or widowed taxpayers with no dependent children, exclusive, principal or deemed to be equally shared between the parents, is divided by 1.5 when these taxpayers :
a. Live alone and have one or more children of full age or subject to separate taxation;
b. Live alone and have had one or more children who have died, provided that at least one of them has reached the age of sixteen or that at least one of them has died as a result of acts of war;
vs. Are holders, either for an invalidity of 40% or above, or as a widow, of a pension provided for by the provisions of the code of military pensions of invalidity and victims of the war reproducing those of the laws of March 31 and June 24, 1919;
d. Hold a work-related disability pension of 40% or above;
d bis. Hold the disability card provided for in Article L. 241-3 of the Social Action and Families Code;
e. Live alone and have adopted a child, on condition that, if the adoption took place when the child was over ten years of age, this child was dependent on the adopter as a foster child under the conditions provided for in section 196 since the age of ten. This provision is not applicable if the adopted child died before reaching the age of sixteen;
f. Are over 75 years of age and holders of the combatant’s card or of a pension provided by virtue of the provisions of the code of military pensions for invalidity and war victims; this provision is also applicable to widows, over 75 years of age, of the persons mentioned above.
2. The family quotient provided for in article 194 is increased by half a share for each dependent child and by a quarter of a share for each child deemed to be equally dependent on both parents, holder of the disability card provided for in Article L. 241-3 of the Social Action and Families Code.
3. The family quotient provided for in article 194 is increased by half a share for married taxpayers, when one or the other of the spouses fulfills one of the conditions set out in c, d and d bis of 1 .
4. ‘allowance provided for in section 194 is increased by one hand for invalid married taxpayers when each spouse fulfills the
5. The family quotient provided for in article 194 is increased by half a share for single, divorced or widowed taxpayers with one or more dependent children, whether this is exclusive, main or deemed equally shared between the parents. , when these taxpayers meet one of the invalidity conditions fixed in c, d or d bis of 1.
6. Married taxpayers, when one of the spouses is over 75 years old and holder of the combatant’s card or a pension provided by virtue of the provisions of the military pensions code for invalidity and war victims, benefit from an additional half-share of the family quotient.
Taxpayers who benefit from the provisions of 3 or 4 cannot benefit from the provisions of the first paragraph.
Article 196
The following are considered to be the responsibility of the taxpayer, on condition that they have no income distinct from those which serve as the basis for the taxation of the latter:
1 ° His children under the age of 18 or infirm;
2 ° Under the same conditions, the children he has taken in at his own home.
Article 196
1 ° His children under the age of 18 or infirm;
2 ° Under the same conditions, the children he has taken in at his own home (1).
Article 196 A bis
Article 196B
The taxpayer who accepts the attachment of the persons designated in 3 of article 6 benefits from an additional half-share of the family quotient per person thus attached.
If the attached person is married or has dependent children, the tax benefit granted to the taxpayer takes the form of an allowance of 5,495 euros on his overall net income per person thus supported. When the children of the attached person are deemed to be the equal responsibility of both parents, the allowance to which they are entitled for the taxpayer is equal to half of this sum.
Article 196a
1. The family situation and responsibilities which must be taken into account are those existing on 1 January of the year of taxation. However, in the event of an increase in family responsibilities during the year, the situation is reported on December 31 or on the date of death in the case of taxation established under article 204. .
2. Notwithstanding the provisions of 1, to calculate the tax due for the year applicable to separate taxation in cases defined in 4 and 5 of Article 6, the situation and family responsibilities to be retained are those existing at the start of the separate tax period,
For the joint tax periods of the spouses, account is taken of family charges existing at the end of these periods if these charges have increased during the year.
3. In the event of marriage during the year, account shall be taken, for the common tax period of the spouses, of the family situation and responsibilities existing at the start of the common tax period or at the end of the period. this period if these charges increased during this period.
Article 197
I. With regard to the taxpayers referred to in Article 4 B, the following rules are applied for the calculation of income tax:
1. The tax is calculated by applying to the fraction of each share of income which exceeds 5,614 euros the rate of:
– 5.50% for the fraction greater than 5,614 euros and less than or equal to 11,198 euros;
– 14% for the fraction greater than 11,198 euros and less than or equal to 24,872 euros;
– 30% for the fraction greater than 24,872 euros and less than or equal to 66,679 euros;
– 40% for the fraction greater than 66,679 euros.
2. The tax reduction resulting from the application of the family quotient may not exceed 2,198 euros per half share or half of this sum per quarter share in addition to a share for single, divorced, widowed or taxpayers. subject to the separate taxation provided for in 4 of Article 6 and in two parts for married taxpayers subject to joint taxation.
However, for taxpayers who are single, divorced, or subject to the separate taxation provided for in 4 of article 6 who meet the conditions set in II of article 194, the tax reduction corresponding to the portion granted under the first dependent child is limited to 3,803 euros. When taxpayers only support children whose care is deemed to be equally shared between one and the other of the parents, the tax reduction corresponding to the half-share granted for each of the first two children is limited to half. of this sum.
Notwithstanding the provisions of the first paragraph, the tax reduction resulting from the application of the family quotient, granted to taxpayers who benefit from the provisions of a, b and e of 1 of article 195, cannot exceed 844 euros for the taxation of years subsequent to the year of the twenty-fifth anniversary of the birth of the last child;
Taxpayers who benefit from a half share under a, b, c, d, d bis, e and f of 1 as well as 2 to 6 of article 195 are entitled to a tax reduction equal to 622 euros for each of these half-shares when the reduction in their tax contribution is capped in application of the first paragraph. The tax reduction is equal to half of this sum when the increase referred to in 2 of article 195 is a quarter of a share. This tax reduction may not, however, exceed the increase in the tax contribution resulting from the cap.
3. The amount of tax resulting from the application of the preceding provisions is reduced by 30%, within the limit of 5,100 euros, for taxpayers domiciled in the departments of Guadeloupe, Martinique and Réunion; this reduction is equal to 40%, up to a limit of 6,700 euros, for taxpayers domiciled in the department of Guyana;
4. The amount of tax resulting from the application of the preceding provisions is reduced, within the limit of its amount, by the difference between 414 euros and half of its amount;
5. The tax reductions mentioned in articles 199 quater B to 200 are deducted from the tax resulting from the application of the preceding provisions before imputation of tax credits and non-discharging deductions or withholdings; they cannot give rise to reimbursement.
II. Repealed
Article 197a
at. Receive income from French sources; the tax cannot, in this case, be less than 20% of the taxable net income or to 14.4% for the income having its source in the overseas departments; these minimum tax rates are not, however, applicable to persons who can justify that French tax on their overall income is lower than that resulting from the application of these minimum rates; however, when the taxpayer justifies that the French tax rate on all his income from French or foreign sources would be lower than these minima, this rate is applicable to his income from French source.
b. Have one or more dwellings in France and are taxable as such, by virtue of article 164 C.
Article 197b
For the portion not exceeding the upper limit, set by article 182 A III, of salaries, wages, pensions and life annuities from French sources paid to persons of French nationality who do not have their tax domicile in France, the tax established under the conditions provided for in Article 197 A a may not exceed the withholding tax applicable under Article 182 A. In addition, this fraction is not taken into account for the calculation of the The income tax established by virtue of Article 197 A a and the withholding to which it gave rise is not chargeable. However, the taxpayer may request reimbursement of the
In the event of more than one debtor, the taxpayer’s situation is, if necessary, regularized by means of a roll.
Article 197c
The tax payable by the taxpayer in France on income other than salaries and wages exempted under the provisions of Article 81 A, first and second paragraphs, is calculated at the rate corresponding to all of his taxable income. and exempt.
Article 199
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, for the division of taxable income into a certain number of parts fixed according to the situation and the family responsibilities of the taxpayer are only applicable to French citizens and to people from Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Lands.
Article 199b
I a. When the beneficiaries of income from movable capital referred to in Articles 108 to 119, 228 septies B and 1678 bis are required, in execution of the provisions of the tax legislation, to subscribe, for the basis of the income tax, a declaration including the said income, the sum to the withholding of which this income gave rise, by virtue of articles 119 bis and 1678 bis, is set off against the amount of the income tax liquidated in the light of this declaration under the conditions set by section 193.
For all taxpayers, whether or not they are required to submit a declaration for the income tax base, the sums withheld at source will be returned, insofar as they cannot be allowed to be charged against the tax. income tax as a result of its lower amount or its non-exigibility under conditions which will be fixed by decree in Council of State. These provisions are not applicable to the withholding tax applied on interest on the bonds referred to in the second paragraph of III of article 125 A.
b. With regard to foreign source income referred to in Articles 120 to 125, the charge is limited to the amount of the credit corresponding to the tax withheld at source abroad or to the discount in lieu thereof, as it is is provided for by international conventions.
vs. The withholding tax, temporarily levied by Belgium, Luxembourg and Austria in accordance with Article 11 of Council Directive 2003/48 / EC of 3 June 2003 on the taxation of income from savings in the form of interest payments, gives entitlement after allocation, where applicable, of the other withholding taxes and tax credits mentioned in a and b, to a tax credit equal to this withholding which is deducted from the tax on the income due for the year during which the income defined in the sixth paragraph of 1 of article 242 ter, increased by the amount of withholding taxes to which they were subject, are declared and taxed. In the event of a surplus, it is returned.
I bis (Repealed).
II The shareholders of investment companies or similar companies referred to in 1º bis and 1º bis A of article 208 and venture capital companies referred to in 3 septies of the same article may charge all or part of the credits. tax attached to the products of the portfolio of these companies under the same conditions as if they had received this income directly.
For each financial year, the company calculates the total amount to which the income received by it gives entitlement.
The imputation right of each shareholder is determined in proportion to their share in the dividends distributed for the same financial year. It cannot exceed that normally attached to income distributed by ordinary French companies.
The amount to be charged is added for the income tax base to the net income received by the shareholder.
When the investment companies admitted to the benefit of the regime provided for in 1º bis and 1º bis A of article 208 cannot transfer to their shareholders all or part of the tax credits attached to the products of their portfolio collected during a year, unused appropriations may be carried over to the next four years. This provision is applicable to tax credits relating to income collected during fiscal years beginning after December 31, 1966.
III (Repealed).
Article 199b A
Unitholders of a mutual fund may charge all or part of the tax credits attached to the income from the assets included in this fund.
For each year, the fund manager calculates the total amount to which the income received by the fund gives entitlement.
The imputation right for each holder is determined in proportion to his share in the distribution made for the year in question and taking into account the nature and French or foreign origin of the products included in this distribution. This charge may not exceed that to which the interested party could have claimed if he had directly received his share of the same products.
The amount to be charged is added for the base of the income tax or the corporation tax to the net income received by the unitholders.
A decree adapts the provisions of this code relating to the return of sums corresponding to tax credits that do not
Article 199 ter-0 B
Unitholders of a real estate investment fund mentioned in article 239h may charge all or part of the tax credits attached to the income and profits mentioned in article L. 214-140 of the Monetary Code. and financial included in this fund.
For each year, the fund management company mentioned in article L. 214-119 of the same code calculates the total amount to which the income collected and the profits made by the fund give entitlement.
The right to be charged by each holder is determined in proportion to his share in the distribution made for the year in question and taking into account the nature and the French or foreign origin of the income and profits included in this distribution. . This right to charge may not exceed that to which the interested party could have claimed if he had directly received his share of the same income and profits.
The amount to be charged is added for the income tax or corporate tax base to the net income received by the unitholders.
Article 199b B
I. – The tax credit for research expenses defined in article 244 quater B is charged against the income tax due by the taxpayer for the year during which the research expenses taken into account for the calculation of the tax credit were exposed. The excess tax credit constitutes for the benefit of the company a claim on the State of equal amount. This receivable is used for the payment of income tax due for the three years following that in respect of which it is recognized and then, if applicable, the unused portion is reimbursed at the end of this period. However, the claim established under the
at. – by natural persons;
b. – or by a company whose capital is held for at least 50% by natural persons;
vs. – or by venture capital companies, risk mutual funds, regional development companies, innovation financial companies or one-person risk investment companies, provided that there is no link dependency within the meaning of the second to fourth paragraphs of 12 of Article 39 between the company in question and the latter companies or funds.
The debt is inalienable and non-transferable, except under the conditions provided for by Law No. 81-1 of January 2, 1981 facilitating business credit.
In the event of a merger or assimilated transaction occurring during the period referred to in the third sentence of the first paragraph, the portion of the debt that has not yet been charged by the contributing company is transferred to the beneficiary company of the contribution;
The fraction of the research tax credit corresponding to the shares of natural persons other than those mentioned in I of article 151h is neither attributable nor refundable.
As an exception to the provisions of the third sentence of the first paragraph, companies that have been the subject of a safeguard, reorganization or liquidation procedure may request the reimbursement of their unused debt from the date of the judgment which opened these proceedings. This reimbursement is made after deduction of an interest applied to the debt still to be charged. This interest, the rate of which is that of the legal interest applicable the month following the company’s request, is calculated from the first day of the month following the company’s request until the end of the three years following that at title of which the debt is recognized.
As an exception to the provisions of the third sentence of the first paragraph, the claim established by the small and medium-sized enterprises mentioned in Article 220i for the years during which they benefit from the tax reduction provided for in the same article or that established by the young innovative companies mentioned in article 44 sexies-0 A is immediately reimbursable (1).
II. (Repealed).
III. (Repealed).
NOTE: (1) These provisions apply to receivables determined on the basis of the research tax credit calculated for expenditure incurred from January 1, 2006.
Article 199b D
The tax credit defined in article 244 quater E is charged against the income tax due by the taxpayer for the year during which the goods eligible for the device are acquired, created or rented. When the eligible goods are acquired, created or rented for a financial year that does not coincide with the calendar year, the corresponding tax credit is charged against the income tax due by the taxpayer for the year. during which the financial year is closed. If the amount of the tax credit exceeds the tax due for that year, the excess is used for the payment of income tax due for the following nine years.
However, at the request of the taxpayer, the unused balance can be reimbursed from the fifth year, up to a limit of 35% of the tax credit and an amount of 300,000 Euros.
The claim on the State corresponding to the unused tax credit is inalienable and non-transferable. It is not taxable.
In the context of an operation mentioned in the second paragraph of III of article 244 quater E, the portion of the receivable that has not yet been charged is transferred to the beneficiary of the transmission.
In the event of a merger or similar transaction benefiting from the regime provided for in Article 210 A and occurring during the period referred to in the second sentence of the first paragraph, the portion of the claim that has not yet been charged by the absorbed or contributing company is transferred to the company or companies receiving the contributions for its nominal value.
In the event of a split or partial contribution of assets, the receivable is transferred in proportion to the actual net assets contributed to the company or companies benefiting from the contributions.
Article 199b E
The tax credit defined in article 244 quater F is charged against the income tax due by the taxpayer for the year during which the company incurred the expenses. If the amount of the tax credit exceeds the tax due for the said year, the excess is returned.
Article 199 ter F
Le crédit d’impôt défini à l’article 244 quater G est imputé sur l’impôt sur le revenu dû par le contribuable au titre de l’année au cours de laquelle il a employé des apprentis dans les conditions prévues à cet article. Si le montant du crédit d’impôt excède l’impôt dû au titre de ladite année, l’excédent est restitué.
Article 199 ter G
Article 199 ter H
II. – The tax credit defined in III of article 244 quater I is charged against the income tax due by the taxpayer for the year during which each period of twelve months ends, until at the end of the thirty-six month period. If the amount of the tax credit exceeds the
article.
Article 199b I
I. – The tax credit defined in article 244 quater J is charged up to one fifth of its amount against the income tax due by the taxpayer for the year during which the the credit institution has paid repayable advances under the conditions provided for in this article and in equal portions on the income tax due for the following four years. If the fraction of the tax credit exceeds the tax due for each of these years, the excess is returned.
II. – 1. If, during the repayment period of the advance, and as long as it is not fully repaid, it appears that the conditions mentioned in I of article 244 quater J fixed for the granting of the The refundable advance has not been respected, the tax credit is repaid by the credit institution. As an exception, when the conditions relating to the justification of the resources declared by the beneficiary are not respected by the latter, the State requires the latter to reimburse the advantage unduly received. This cannot exceed the amount of the tax credit increased by 25%. A decree in the Council of State defines the modalities of restitution of the
2. If, during the repayment period of the advance, and as long as it is not fully reimbursed, the conditions relating to the use of the accommodation and its characteristics mentioned in I of article 244 quater J fixed for the granting of the refundable advance are no longer respected, the tax credit fractions remaining to be charged can no longer be used by the credit institution.
3. The offer of the refundable interest-free advance issued by the credit institution may provide for making this advance payable to the beneficiaries in the cases mentioned in 1 and 2 according to the terms defined by decree of the Council of State.
III. – In the event of early repayment of the refundable advance mentioned in article 244 quater J occurring during the period of imputation of the tax credit, the tax credit fractions remaining to be imputed can no longer be used by the credit institution.
NOTE: A decree sets the conditions for the application of this article, in particular the reporting obligations.
These provisions apply to refundable advances issued between February 1, 2005 and December 31, 2009.
Article 199b J
The tax credit defined in article 244 quater K is set off against the income tax due by the taxpayer for the year during which the company incurred the expenses. If the amount of the tax credit exceeds the tax due for that year, the excess is returned.
Note: Law 2004-1485 2004-12-30 art. 46 II: These provisions apply to expenditure incurred between January 1, 2005 and December 31, 2007.
Article 199 ter K
The tax credit defined in article 244 quater L is set off against the income tax due by the taxpayer for the year during which the company complied with the conditions mentioned in I of this article. If the amount of the tax credit exceeds the amount of tax due for the said year, the excess is returned.
Article 199b L
The tax credit defined in article 244 quater M is charged against the income tax due by the taxpayer for the year during which the training hours were followed by the company manager. If the amount of the tax credit exceeds the tax due for the said year, the excess is returned.
Article 199b M
V. – A decree fixes the conditions of application of I to IV, and in particular the reporting obligations incumbent on the companies concerned.
VI. – The provisions of I to IV apply to expenditure incurred between January 1, 2006 and December 31, 2007.
Article 199 ter N
The tax credit defined in article 244 quater O is charged against the income tax due by the taxpayer for the year during which the expenses defined in I of this same article were incurred. If the amount of the tax credit exceeds the tax due for the said year, the excess is returned.
Article 199 ter O
The tax credit defined in article 244 quater P is charged against the income tax due by the taxpayer for the year during which the company incurred the expenses. If the amount of the tax credit exceeds the tax due for the said year, the excess is returned.
Article 199b P
The tax credit defined in article 244 quater Q is charged against the income tax due by the taxpayer for the year during which the expenses defined in II of article 244 quater Q were exhibited. If the amount of the tax credit exceeds the amount of tax due for the said year, the excess is returned.
Article 199b Q
The tax credit defined in article 244 quater R is set off against the income tax due by the taxpayer for the year during which the charges defined in I of the same article were incurred. If the amount of the tax credit exceeds the amount of tax due for the said year, the excess is returned.
Article 199c A
Article 199c B
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or income is below the limits of the flat rate provided for in Articles 64 to 65 B or schemes defined in articles 50-0 and 102 ter and which have opted for a real method of determining the result and joined a management center or an approved association benefit from an equal reduction in the income tax contribution the expenses incurred for keeping the accounts and, possibly, for membership in a management center or an approved association. This reduction, capped at 915 euros per year, is applies to the amount of income tax calculated under the conditions set by article 197 and within the limit of this amount. The provisions of 5 of I of article 197 are applicable.
This tax reduction is also maintained for the first year of full application of the actual normal or simplified tax regime for agricultural profits.
Article 199c C
The contributions paid to trade unions representing employees and civil servants within the meaning of Article L. 133-2 of the Labor Code give rise to the right to an income tax reduction.
The tax reduction is equal to 66% of the paid contributions taken within the limit of 1%. 100 of the amount of the gross income designated in article 83, after deduction of the contributions and contributions mentioned in 1º to 2º ter of the same article (1).
The tax reduction does not apply to recipients of salaries and wages admitted to justify the amount of their actual costs.
The provisions of 5 of I of article 197 are applicable.
The benefit of the tax reduction is subject to the condition that a receipt from the union indicating the amount and date of payment is attached to the income statement. Otherwise, the tax reduction is refused without a proposal for prior rectification.
By way of derogation from the provisions of the fifth paragraph and until the taxation of income for the year 2006, taxpayers who submit their income declaration electronically, in application of article 1649 quater B ter, are exempted from attaching to this declaration the receipts issued by the unions. The tax reduction granted is called into question when these taxpayers cannot justify the payment of contributions by presenting the receipts mentioned in the fifth paragraph.
NOTE: provisions applicable to contributions paid from January 1, 2005.
Article 199c F
Taxpayers who have their tax domicile in France benefit from a reduction in their income tax when their dependent children pursue secondary or higher education during the current school year on December 31 of the year. taxation.
The amount of the tax reduction is set at:
61 euros per child attending college;
153 euros per child attending a general and technological lycée or a vocational lycée;
183 euros per child following higher education training.
The benefit of the tax reduction is subject to the condition that are mentioned on the income tax return, for each child concerned, his surname and first name, the name of the educational establishment and the class he attends or the name of the higher education institution in which he is enrolled.
The provisions of 5 of I of article 197 are applicable.
Article 199c F
Taxpayers who have their tax domicile in France benefit from a reduction in their income tax when their dependent children pursue secondary or higher education during the current school year on December 31 of the year. taxation.
The amount of the tax reduction is set at:
61 euros per child attending college;
153 euros per child attending a general and technological lycée or a vocational lycée;
183 euros per child following higher education training.
The amounts mentioned in the previous paragraphs are divided by two when the child is deemed to be dependent on both parents equally (1).
The benefit of the tax reduction is subject to the condition that are mentioned on the income tax return, for each child concerned, his surname and first name, the name of the educational establishment and the class he attends or the name of the higher education institution in which he is enrolled.
The provisions of 5 of I of article 197 are applicable.
(1) These provisions apply for the taxation of income for 2003 and subsequent years.
Article 199f
I. – When they are not taken into account for the assessment of the income of the different categories, give entitlement to an income tax reduction of 25% within the limit of an overall ceiling of annual payments equal to 1 525 euros plus 300 euros per dependent child:
1 ° The premiums relating to insurance contracts in the event of death, when these contracts guarantee the payment of a capital or a life annuity to a child or to any other relative in direct line or collateral up to the third degree of the insured, or to a person deemed to be dependent on him pursuant to article 196 A bis, and when these beneficiaries are suffering from an infirmity which prevents them either from engaging, under normal conditions of profitability, to a professional activity, or, if they are under the age of eighteen, to acquire a vocational education or training of a normal level;
2 ° Premiums relating to insurance contracts with an effective duration of at least six years, the execution of which depends on the length of human life when the contracts are intended to guarantee the payment of capital in the event of life or a life annuity with effectively deferred enjoyment of at least six years, regardless of the date of subscription, to the insured person suffering, at the time of their conclusion, from an infirmity which prevents him from engaging in normal conditions of profitability, to a professional activity;
3 ° An order of the Minister of the Economy and Finance defines the justifications to which the benefit of the tax reduction is subject.
II. – Persons who do not have their tax domicile in France within the meaning of article 4 B do not benefit from the tax reduction provided for in I. The provisions of 5 of I of article 197 are applicable.
Article 199i E
Any taxpayer who, between January 1, 1999 and December 31, 2010, acquires new housing or housing in the future state of completion forming part of a tourist residence classified in a rural revitalization zone and who intends it for rental whose product is taxed in the category of property income benefits from an income tax reduction.
This tax reduction is calculated on the cost price of this accommodation within the limit of 50,000 euros for a single, widowed or divorced person and 100,000 euros for a married couple. Its rate is 25%. Only one tax reduction can be made at a time and it is spread over a maximum of six years. It is granted for the year of completion of the home or its acquisition if it is later and charged to the tax due for that same year at the rate of one-sixth of the limits of 12,500 euros or 25,000 euros then , if applicable, for the balance over the next five years under the same conditions.
Also entitle to tax reduction, under the same conditions, housing forming part of a tourist residence classified in a zone, other than a rural revitalization zone mentioned above, registered on the list for France of the zones concerned. by Objective 2 provided for in Article 4 of Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the structural funds, excluding municipalities located in agglomerations of more than 5,000 inhabitants.
Also entitle to tax reduction, under the same conditions, housing forming part of a classified tourist residence and located within the scope of intervention of a public establishment responsible for the development of a newly created agglomeration. in application of the law nº 70-610 of July 10, 1970 tending to facilitate the creation of new agglomerations.
The owner must undertake to rent the bare accommodation for at least nine years to the operator of the tourist residence. This rental must take effect in the month following the date of completion of the building or of its acquisition, if it is later. As soon as the municipality and the State services in the department have identified a housing deficit for seasonal workers in the resort, the operator of the tourist residence will have to commit to reserving a significant proportion of its real estate stock. for seasonal workers’ accommodation, proportion at least equivalent to the number of employees in the residence. In the event of non-compliance with the commitment or transfer of the accommodation, the reduction applied is the subject of a reversal for the year of the breach of the commitment or that of the sale. The payment of part of the rent by compensation with the price of the accommodation services invoiced by the operator to the owner, when the accommodation is made available to the latter for a total period not exceeding eight weeks per year, does not preclude the benefit of the reduction provided that the gross land income declared by the lessor corresponds to the annual rent normally due by the operator in the absence of any occupation by the owner. commitment or that of the assignment. The payment of part of the rent by compensation with the price of the accommodation services invoiced by the operator to the owner, when the accommodation is made available to the latter for a total period not exceeding eight weeks per year, does not preclude the benefit of the reduction provided that the gross land income declared by the lessor corresponds to the annual rent normally due by the operator in the absence of any occupation by the owner. commitment or that of the assignment. The payment of part of the rent by compensation with the price of the accommodation services invoiced by the operator to the owner, when the accommodation is made available to the latter for a total period not exceeding eight weeks per year, does not preclude the benefit of the reduction provided that the gross land income declared by the lessor corresponds to the annual rent normally due by the operator in the absence of any occupation by the owner.
The provisions of 5 of I of article 197 are applicable.
The reduction is not applicable in respect of dwellings whose property rights have been dismembered. However, when the transfer of ownership of the property or the dismemberment of this right results from the death of one of the spouses subject to joint taxation, the surviving spouse who is the beneficiary of the property or the holder of his usufruct may request the repossession for his benefit, in the same conditions and according to the same modalities, the benefit of the reduction provided for in this article for the period remaining to run on the date of death.
NOTE: These provisions are applicable to housing acquired or completed as of January 1, 2005.
Article 199 decies EA
The tax reduction mentioned in article 199i E is granted in respect of the acquisition of housing completed before January 1, 1989 and which is the subject of rehabilitation work. By way of derogation from the first and third paragraphs of the aforementioned article, the tax reduction applies to accommodation located in resorts classified in application of the first paragraph of Article L. 133-11 of the Tourism Code and in municipalities tourism whose list is fixed by decree.
The reduction is calculated on the cost price of this housing plus the rehabilitation work defined by decree, up to a limit of 50,000 euros for a single, widowed or divorced person and 100,000 euros for a married couple. The taxpayer who requests the benefit of the tax reduction waives the right to deduct these expenses, for their actual amount or in the form of a depreciation deduction, for the determination of categorical income. He cannot benefit from the provisions provided for in article 32.
Its rate is 20%. It is granted for the year of completion of the rehabilitation works and charged to the tax due for that same year at the rate of one-sixth of the limits of 10,000 euros or 20,000 euros then, where applicable, for the balance over the next five years under the same conditions. The rehabilitation works must be completed within two years of the acquisition of the home.
The rental must take effect within the period provided for by article 199i E.
The operator of the tourist residence reserves under conditions fixed by decree a percentage of at least 15% of accommodation for seasonal employees.
Article 199i F
1. An income tax reduction is established for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, expansion, repair or improvement work between January 1, 2005 and December 31, 2010. This tax reduction applies:
a) Expenses relating to accommodation, forming part of a tourist residence classified in a rural revitalization zone or in a zone, other than a rural revitalization zone, included in the list for France of the zones concerned by the Objective 2 provided for in Article 4 of Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on structural funds, excluding municipalities located in agglomerations of more than 5,000 inhabitants, which is intended for rental whose proceeds are taxed in the category of land income;
b) Expenses relating to accommodation, completed before January 1, 1989 and located in an area mentioned in a, which is intended for rental as furnished tourist accommodation within the meaning of the decree of December 28, 1976;
c) Expenses relating to accommodation, completed before January 1, 1989 and forming part of a classified residential tourist village included in the perimeter of a recreational property rehabilitation operation defined in Article L. 318 -5 of the town planning code, which is intended for rental, the proceeds of which are taxed in the category of land income.
2. The tax reduction is granted for the year of payment of work expenses. The provisions of 5 of I of article 197 are applicable.
3. The amount of reconstruction, expansion, repair or improvement expenses actually borne by the owner giving entitlement to tax reduction may not exceed, for one year, 50,000 Euros for a single person, widowed or divorced and 100,000 Euros for a married couple. Its rate is equal to:
a) 20% of the amount of expenditure relating to the accommodation mentioned in a and b of 1;
b) 40% of the amount of expenditure relating to the accommodation mentioned in c of 1, without, however, having to be reduced by the public subsidies granted to taxpayers.
4. For the accommodation mentioned in a and c of 1, the owner must, as the case may be, undertake to rent them naked for at least nine years to the operator of the tourist residence or the classified tourist residential village. This rental must take effect within one month of the date of completion of the work. The payment of part of the rent by compensation with the price of the accommodation services invoiced by the operator of the residence or the residential village to the owner, when the accommodation is made available to the latter for a total period n ‘ not exceeding eight weeks per year,
For the dwellings mentioned in b of 1, the owner must undertake to rent them furnished to individuals for a minimum of twelve weeks per year and for the nine years following that of the completion of the work.
In the event of non-compliance with the commitment or transfer of the accommodation, the reduction applied is subject to a reversal for the year of the termination of the commitment or that of the transfer. However, in the event of disability corresponding to classification in the second or third of the categories provided for in Article L. 341-4 of the Social Security Code, dismissal or death of the taxpayer or of one of the spouses subject with common taxation, the tax reduction is not included.
5. The tax reduction is not applicable in respect of dwellings whose ownership rights have been dismembered. The taxpayer who requests the benefit of the tax reduction waives the right to deduct these expenses, for their actual amount or in the form of a depreciation deduction, for the determination of categorical income. He cannot benefit from the provisions provided for in article 32 or article 50-0.
NOTE: Law 2005-1719 2005-12-30 art. 77 II Finances for 2006: “The provisions provided for in I are applicable from the taxation of income for the year 2005”.
Article 199i G
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the accommodation is the property of a company not subject to corporation tax, on the condition that the holder of shares undertakes to keep all of its securities until the expiration of the nine-year period mentioned in the fifth paragraph of article 199i E. In addition, the reduction is not applicable to income from securities whose property right is dismembered. However, when the transfer of ownership of the securities or the dismemberment of this right results from the death of one of the spouses subject to joint taxation,
Article 199 decies H
1. As of the 2001 income tax, an income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who, until December 31, 2010, make investments foresters.
2. The tax reduction applies:
a) To the purchase price of land in kind of wood and forests or bare land to be afforested when this acquisition, which must not exceed 25 hectares, allows either:
1 ° to set up a management unit of at least 10 hectares in one piece or, in the mountain massifs defined in article 5 of law n ° 85-30 of January 9, 1985 relating to the development and protection of the mountain, a management unit of at least 10 hectares located on the territory of the same municipality or of neighboring municipalities capable of coordinated management;
(2) to enlarge a management unit to increase its area to more than 10 hectares;
3º to absorb an enclave.
When land is acquired in kind from wood and forests, the taxpayer must undertake to keep it for fifteen years and to apply, for the same period, a simple management plan approved by the regional center of forest property or , if at the time of acquisition, no simple management plan is approved for the forest in question, have one approved within three years from the date of acquisition and apply it for fifteen. In this situation, the taxpayer must also make a commitment to apply to the forest the normal exploitation regime provided for by the decree of June 28, 1930 until the date of approval of the simple management plan for this forest. When the land is acquired bare, the taxpayer must undertake to reforest them within three years and subsequently to keep them for fifteen years and to apply, for the same period, a simple approved management plan;
b) To subscriptions or acquisitions in cash of interest shares of forestry groups which have undertaken to apply for fifteen years a simple management plan approved by the regional center of forest property or, if at the time of subscription , no simple management plan is approved for the forest in question, have one approved within three years from the date of subscription and apply it for fifteen years. In this situation, the group must also make a commitment to apply to the forest the normal exploitation regime provided for by the decree of June 28, 1930 until the date of approval of the simple management plan for this. forest.
c) Cash subscriptions to the initial capital or capital increases of forest savings companies defined by Article L. 214-85 of the Monetary and Financial Code and acquisitions in cash of shares in these companies, when the company and the subscriber or the purchaser makes the commitments mentioned in b.
d) Expenses for forestry work carried out on a property when it constitutes a management unit of at least 10 hectares in one piece and it is managed in application of a simple management plan or a regulation type of management approved or approved by the regional forest property center. The taxpayer must undertake to keep this property until December 31 of the fifteenth year following that of the works and to apply, during the same period, a simple management plan or a standard management regulation approved or approved by the regional center of forest property;
e) For forestry work expenses paid by a forestry group of which the taxpayer is a member, when the property of the forestry group on which the work is carried out constitutes a management unit of at least 10 hectares in one piece, managed in application a simple management plan or standard management regulations approved or approved by the regional forest property center. The partner must make a commitment to keep the shares of the group until December 31 of the eighth year following that of the work and this, the commitment to
3. The tax reduction is calculated on the basis of:
a) The acquisition price defined in a of 2. When the acquisition of land makes it possible to constitute a management unit of at least 10 hectares located in a massif of mountain defined in article 5 of the aforementioned law n ° 85-30 of January 9, 1985, it is calculated by adding to this base the price of the acquisitions of land in kind of wood and forests or bare land for afforestation carried out over the three years to constitute this unit and for which the purchaser makes the commitments mentioned in a of 2;
b) The purchase or subscription price defined in b of 2;
c) A fraction equal to 60% of the purchase or subscription price defined in c of 2;
d) The paid expenses mentioned in d of 2;
e) The fraction of the paid expenses mentioned in e of 2, corresponding to the rights that the taxpayer holds in the group.
3a. The total amount of the base of the tax reduction mentioned in 3 may not exceed 5,700 euros for a single, widowed or divorced person and 11,400 euros for a married couple or partners bound by a civil solidarity pact, subject to common taxation.
The expenses mentioned in d of 2 are retained within the limit of 1,250 euros for a single, widowed or divorced person and 2,500 euros for a married couple or partners bound by a civil solidarity pact, subject to common taxation. When the property is the subject of a forest loss, for which the provisions mentioned in the first paragraph of article 1398 apply, these limits are not applicable to the expenses paid until December 31 of the following year. the one during which the incident occurred.
The expenses mentioned in e of 2 are retained for the fraction of the limit mentioned in the second paragraph corresponding to the rights that the taxpayer holds in the group or, when this limit is not applicable, for the fraction of the limit mentioned in the first paragraph. corresponding to the rights that the taxpayer holds in the group.
3 ter. The rate of the tax reduction is 25%.
4. The tax reduction applies for the calculation of the tax due for the year of acquisition of the land mentioned in a of 2, of the year of acquisition or subscription of the units mentioned in b and c of 2 and of
5. The tax reduction is reversed for the year in which the taxpayer, group or forest savings company ceases to respect one of the commitments mentioned in 2. even in the event of the dissolution of the groups or companies concerned or when the latter do not comply with the provisions of Articles L. 214-85 and L. 214-87 of the Monetary and Financial Code.
However, the tax reduction is not included:
a) In the event of dismissal, disability corresponding to classification in the second or third of the categories provided for in Article L. 341-4 of the Social Security Code or the death of the taxpayer or of one of the spouses subject common taxation;
b) When the taxpayer, after a minimum holding period of two years, brings the land for which he has benefited from the tax reduction to a forestry group or a forestry savings company, on condition that he ” undertakes to keep the shares received in return, for the remaining holding period on the date of the contribution;
c) In the event of a donation of land or shares which gave rise to the right to the tax reduction, on condition that the donees resume the commitments made by the donor for the period of detention remaining to run on the date of the donation.
Article 199i I
I. – An income tax reduction is instituted for taxpayers domiciled in France within the meaning of article 4 B who acquire, between January 1, 2007 and December 31, 2010, accommodation forming part of a residence hotel with a social vocation defined in Article L. 631-11 of the Construction and Housing Code and which intends it for rental, the proceeds of which are taxed in the category of property income. This tax reduction applies:
1 ° To the acquisition of new housing or in the future state of completion;
2 ° To the acquisition of housing to be renovated, under the conditions provided for in article L.
II. – The tax reduction is calculated on the cost price of this accommodation within the limit of 50,000 Euros for a single, widowed or divorced person and 100,000 Euros for a married couple or the partners bound by a civil solidarity pact , subject to common taxation. Its rate is equal to 25%.
III. – Only one tax reduction can be made at a time and it is spread over a maximum of six years. It is granted under:
1 ° The year of completion of the accommodation or of its acquisition if it is later, for the accommodation mentioned in 1 ° of I;
2 ° From the year of acceptance of the works for the dwellings mentioned in 2 ° of I.
IV. – The reduction is charged against the tax due for the year mentioned in III at the rate of one sixth of the limits of 12,500 Euros or 25,000 Euros then, if applicable, for the balance over the following five years under the same conditions .
V. – The owner must undertake to rent the bare accommodation for at least nine years to the operator of the hotel residence with a social vocation. This rental must take effect within six months of the date of completion of the building or of its acquisition, if later. In the event of non-compliance with the commitment or transfer of the accommodation, the reduction practiced is the subject of a reversal for the year of the termination of the
5 of I of article 197 is applicable.
VI. – The reduction is not applicable for dwellings whose ownership rights have been dismembered. However, when the transfer of ownership of the property or the dismemberment of this right results from the death of one of the spouses subject to joint taxation, the surviving spouse who is the beneficiary of the property or the holder of his usufruct may request the repossession for his benefit, in the same conditions and according to the same modalities, the benefit of the reduction provided for in this article for the period remaining to run on the date of death.
VII. – For the same taxpayer, the provisions of this article are exclusive of the application of those of articles 199i E to 199i G.
Article 199 undecies A
1. An income tax reduction is hereby instituted for taxpayers domiciled in France within the meaning of article 4B who invest in the overseas departments, in Saint-Pierre-et-Miquelon, in Mayotte, in New Caledonia, in French Polynesia, in the Wallis and Futuna Islands and the French Southern and Antarctic Lands, between the date of promulgation of Law No. 2003-660 of July 21, 2003 for the overseas program and the 31 December 2017.
2. The tax reduction applies:
a) At the cost price of the acquisition or construction duly authorized by a building permit for a new building located in the departments, territories or communities referred to in 1, which the owner undertakes to allocate from the completion or acquisition if it is subsequent to its main residence for a period of five years;
b) At the cost price of the acquisition or construction duly authorized by a building permit for a new building located in the departments, territories or communities referred to in 1, which the owner undertakes to rent bare in the six months after completion or acquisition if it is subsequent for at least five years to persons, other than his spouse or a member of his tax household, who make it their main residence;
c) At the subscription price of units or shares of companies whose real purpose is exclusively to build new housing located in the departments, territories or communities referred to in 1 and which they provide for bare rental for at least five years from of their completion to persons, other than the partners of the company, their spouse or the members of their tax household, who make it their principal residence. These companies must undertake to complete the foundations of the buildings within two years of the closing of each annual subscription. Subscribers must undertake to keep the units or shares for at least five years from the date of completion of the buildings;
d) To subscriptions to the capital of civil companies governed by law n ° 70-1300 of December 31, 1970 setting the regime applicable to civil companies authorized to make a public call for savings, when the company undertakes to allocate all the proceeds from the annual subscription, in the six months following the closing of this one, to the acquisition of new housing located in the departments, territories or communities referred to in 1 and allocated for at least 90% of their area for residential use . These companies must undertake to rent the bare dwellings for at least five years from their completion or from their acquisition if it is subsequent to tenants, other than the partners of the company, their spouse or the members of their tax household, who make it their main residence. Subscribers must undertake to keep the units for at least five years from these same dates;
e) The amount of rehabilitation work carried out by a company, excluding those which constitute charges deductible from property income in application of article 31, and relating to housing completed for more than forty years, located in departments, communities or territories referred to in 1, that the owner undertakes, for a period of five years, either to assign upon completion of the work to his main home, or to rent bare within six months following the ‘completion of the work to people who make it their main home and other than his spouse or a member of his tax household. A decree determines the conditions of application of these provisions,
undertake to complete the foundations within two years of the closing of the subscription. The company must undertake to maintain the allocation of goods to activity in the sectors referred to above for the five years following their acquisition or during their normal period of use if it is less;
g) To subscriptions in cash, approved by the Minister responsible for the budget, to the capital of companies whose object is the financing by subscriptions in cash to the capital or by participatory loans, according to the terms and limits set by decree, of companies exercising their activity exclusively overseas in an eligible sector defined in I of article 199 undecies B and which affect these loans and subscriptions to the acquisition and operation of new productive investments.
These specialized companies do not benefit, for the determination of their own result, from the deductions provided for in article 217 undecies.
The equivalent of 60% of the tax reduction thus obtained must benefit the company which acquires and operates the investment;
h) To subscriptions in cash to the capital of a company mentioned in II bis of article 217 undecies, subject to obtaining prior approval from the Minister responsible for the budget issued under the conditions provided for in III of the same article.
Subscribers of units or shares of the companies mentioned in f, g and h must undertake to keep them for five years from the date of subscription.
3. The tax reduction is not applicable in respect of buildings and units or shares mentioned in 2 whose ownership rights have been dismembered. However, when the transfer of ownership of buildings, shares or shares, or the dismemberment of the right of ownership results from the death of one of the spouses subject to joint taxation, the surviving spouse who is the beneficiary of the building, shares or shares , or holder of their usufruct may request the recovery for his benefit, under the same conditions and according to the same modalities, of the benefit of the reduction provided for in this article for the period remaining to run on the date of death.
4. To qualify for the tax reduction, the constitution or increase of the capital of the companies mentioned in 2, the amount of which is greater than 4,600,000 euros, must have been brought to the attention of the Minister, prior to its realization. responsible for the budget, and not having raised a reasoned objection on his part within three months.
5. For the calculation of the tax reduction, the sums paid during the period defined in 1 are taken into account, for the investments mentioned in a, b, c, d, and e of 2, within the limit of 1,959 euros excluding taxes per square meter of living space. This limit is raised each year, on January 1, in the same proportion as the variation of the average over four quarters of the national index measuring the cost of construction published by the National Institute of Statistics and Economic Studies. The average mentioned above is that of the last four indices known on November 1, which precedes the reference date.
6. The tax reduction is made, for the investments mentioned in a of 2, for the calculation of the tax due for the year of completion of the building or its acquisition if it is later, and of the next nine years. For the investments referred to in b, c, d, f, g and h of 2, it is carried out for the calculation of the tax due for the year of completion of the building or its acquisition if it is subsequent period, or the subscription of units or shares, and the following four years. For the investments referred to in e, it is carried out for the calculation due for the year of completion of the rehabilitation works and the following four years. Every year,
The tax reduction is equal to 25% of the base defined in the first paragraph, for the investments mentioned in a and e of 2, 40% of the same base, for the investments mentioned in b, c and d of 2 , and at 50% of the same base for the investments mentioned in f, g and h of 2.
The tax reduction is increased to 50% of the base defined in the first paragraph for the investments mentioned in b, c and d of 2, if the following conditions are met:
1 ° The taxpayer or the company undertakes to rent the building naked within six months of its completion or acquisition if it is subsequent and for at least six years to people who make it their main home. In the event of subscription to the capital of companies referred to in c and d of 2, the taxpayer undertakes to keep his units or shares for at least six years from the date of completion of the housing or of their acquisition if it is later. ;
2 ° The rent and the resources of the tenant do not exceed the ceilings fixed by decree.
However, for investments made in the overseas departments and the departmental community of Mayotte mentioned in a, b, c, d and e of 2, the rates of 25%, 40% and 50% referred to in the second and third paragraphs are increased by ten points when the accommodation is located in a sensitive urban area defined in 3 of article 42 of law n ° 95-115 of February 4, 1995 of orientation for the planning and development of the territory.
In addition, when expenditure on equipment for producing energy using a renewable energy source is incurred in housing, the rates of the tax reduction referred to in the second, third and sixth paragraphs are increased by four points. An order of the Minister in charge of the budget fixes the nature of the equipment expenditure which gives rise to the right to this increase.
7. In the event of non-compliance with the commitments mentioned in 2 and 6, or of transfer or dismemberment of the right of ownership, in situations other than that provided for in 3, of the building or shares and securities, or not -respect of their exclusive purpose by the companies concerned, or of dissolution of these companies, the tax reduction applied is the subject of a reversal for the year in which the aforementioned events occur. However, these provisions are not applicable if the productive investments are included in a partial contribution of assets carried out under the benefit of article 210 B or if the company which owns them is the subject of a merger placed under the regime of article 210 A,
The death of the taxpayer or of one of the spouses subject to joint taxation during one of the years following that in which the right to tax reduction arose does not result in the resumption of the tax reductions applied.
The rental of new housing granted under the conditions fixed by decree to a public or private body for the housing used as the main residence of its staff does not preclude the benefit of the tax reduction.
Article 199 undecies B
I. Taxpayers domiciled in France within the meaning of article 4B may benefit from an income tax reduction at the rate of new productive investments they make in the overseas departments, in Saint-Pierre -et-Miquelon, in Mayotte, in New Caledonia, in French Polynesia, in the Wallis-and-Futuna Islands and the French Southern and Antarctic Lands, in the context of a company carrying out an agricultural activity or an industrial, commercial activity or craft covered by article 34.
However, investments made in the following sectors of activity are not eligible for tax reduction:
a) Trade;
b) Catering, with the exception of classified tourist restaurants, cafes, tobacconists and drinking establishments;
c) Advice or expertise;
d) Research and development;
e) Education, health and social action;
f) Banking, finance and insurance;
g) All real estate activities;
h) Cruise navigation, rentals without operator, with the exception of the rental of motor vehicles and pleasure craft, automobile repair;
i) Services provided to businesses, with the exception of maintenance, cleaning and contract packaging activities and call centers;
j) Leisure, sports and cultural activities, with the exception, on the one hand, of those which are directly and mainly integrated into a hotel or tourist activity and do not consist of the operation of games of chance and money and, on the other hand, audiovisual and cinematographic production and distribution;
k) Associative activities;
l) Postal activities.
The tax reduction provided for in the first paragraph also applies to the renovation and rehabilitation of a classified hotel, tourist residence and holiday village and to software which is necessary for the use of eligible investments, when these works and software constitute fixed assets.
The tax reduction provided for in the first paragraph also applies to the investments necessary for the operation of a local public service concession of an industrial and commercial nature made in eligible sectors, whatever the nature of the goods and their final use. .
The tax reduction is 50% of the amount excluding taxes of productive investments, less the fraction of their cost price financed by a public subsidy. This rate is increased to 60% for investments made in Guyana within the limits defined by the Community rules relating to State aid, in Mayotte, Saint-Pierre-et-Miquelon or Wallis-et-Futuna. In the overseas departments, this rate is raised to 70% for investments made in the yachting sector. These rates are increased by ten points for investments made in the renewable energy production sector. The rate of reduction
The rate of the tax reduction is increased to 70% for the renovation and rehabilitation of hotels, tourist residences and holiday villages classified in the overseas departments.
The provisions of the first paragraph apply to investments made by a company subject to the tax regime provided for in Article 8 or by a group mentioned in Articles 239 quater or 239 quater C, the shares of which are held directly, or by the intermediary of a sole proprietorship with limited liability, by taxpayers domiciled in France within the meaning of Article 4 B. In this case, the tax reduction is applied by the partners or members in a proportion corresponding to their rights in the company or group.
The tax reduction provided for in the first paragraph is applied for the year during which the investment is made.
If the amount of the tax reduction exceeds the tax due by taxpayers, the excess constitutes a claim on the State of equal amount. This claim is used for the payment of income tax due for the following years up to the fifth year inclusive. The unused portion is reimbursed at the end of this period up to the limit of an investment amount of 1,525,000 euros.
However, at the request of the taxpayer who, within the framework of the activity giving rise to the right to reduction, participates in the operation within the meaning of the provisions of 1 ° bis of I of article 156, the unused portion may be reimbursed from of the third year, within the limit of 40% of the tax credit and an investment amount of 1,525,000 euros.
If, within five years of its acquisition or creation or during its normal period of use if it is less, the investment eligible for a tax reduction is sold or ceases to be allocated to the activity for which it was acquired or created, or if the purchaser ceases to operate, the tax reduction applied is reversed for the year during which this event occurred. The overall income for that same year is then increased by the amount of deficits unduly charged in application of I bis.
However, the resumption of the tax reduction is not carried out when the goods which have given rise to the right to the tax reduction are transferred within the framework of the operations mentioned in Articles 41 and 151 octies, if the beneficiary of the transfer undertakes to keep these goods and to maintain their initial use during the fraction of the retention period remaining to run. The commitment is made in the deed recording the transmission or, failing this, in a private deed with a certain date, drawn up on this occasion. In the event of non-compliance with this commitment, the beneficiary of the transmission must, for the financial year during which this event occurred,
When the investment is made by a company or a group referred to in the nineteenth paragraph, the partners or members must, in addition, keep the units or shares of this company or this group for a period of five years from the date of the investment. realization of the investment. Failing that, the tax reduction that they practiced is the subject of a reversal for the year of the sale. The overall income for that same year is then increased by the deficits unduly charged in application of I bis. The amounts of this recovery and this increase are reduced, where applicable, in proportion to their rights in the company or group,
The tax reduction provided for in this I applies to productive investments made available to a company under a rental contract if the conditions mentioned in the fourteenth to seventeenth paragraphs of I of article 217 undecies are met and if 60% of the tax reduction is retroceded to the tenant company in the form of a reduction in the rent and the sale price of the property to the operator. This rate is reduced to 50% for investments for which the amount per program and per financial year is less than 300,000 euros per operator. If, within five years of the provision of the leased property or during its normal period of use, if less, the one of the conditions referred to in this paragraph ceases to be met, the tax reduction applied is reversed for the year in which this event occurs. The overall income for that same year is then increased by the deficits unduly charged in application of I bis of this article.
I bis. – 1. In the event of renting, under the conditions mentioned in the last paragraph of I, of a classified hotel, tourist residence or holiday village which has been the subject of renovation or rehabilitation work opening right to benefit from the provisions of the eighteenth paragraph of I, the provisions of II of article 39 C and, for the part of the deficit arising from works benefiting from the provisions of the eighteenth paragraph of I, the provisions of 1 bis of I of Article 156 do not apply.
2. The provisions of 1 are applicable with the prior approval of the Minister responsible for the budget under the conditions provided for in 1 and 2 of III of Article 217 undecies and if 60% of the tax benefit obtained by the allocation of deficits from the rental of a hotel, a tourist residence or a classified holiday village and by the tax reduction referred to in the eighteenth paragraph of I are retroceded to the tenant company in the form of a reduction in rent and the sale price of the asset to the operator.
3. The provisions of 1 are applicable, for a period of five years from the closing date of the financial year of delivery or completion, to the renovation or rehabilitation of a hotel, a residence of tourism or a classified holiday village carried out between the date of entry into force of law n ° 2003-660 of July 21, 2003 on the overseas program and December 31, 2008.
II. 1. The investments mentioned in I and for which the total amount per program and per financial year is greater than 1,000,000 euros can only give rise to the right to reduction if they have received prior approval from the Minister responsible for the budget under the conditions provided for in III of the’
The provisions of the first paragraph are also applicable to the investments mentioned in I and for which the total amount per program and per financial year is greater than 300,000 euros, when the taxpayer does not participate in the operation within the meaning of the provisions of 1 bis of I of article 156. The threshold of 300,000 euros is assessed at the level of the enterprise, company or group which records the investment in the assets of its balance sheet or which is a tenant when it is taken on a financial lease. from a financial institution.
2. To give rise to the right to reduction and by way of derogation from the provisions of 1, the investments mentioned in I must have received the prior approval of the minister responsible for the budget under the conditions provided for in III of article 217 undecies when they are made in the sectors of transport, boating, agriculture, maritime fishing and aquaculture, the coal and steel industry, shipbuilding, synthetic fibers, the automotive industry or concerning the renovation and rehabilitation of classified hotels, tourist residences and holiday villages or businesses in difficulty or which are necessary for the operation ofa local public service concession of an industrial and commercial nature.
III. – The regime resulting from this article is applicable to investments made between the date of promulgation of the aforementioned law n ° 2003-660 of July 21, 2003 and December 31, 2017, with the exception of:
1 ° The provisions of I bis of this article;
2 ° Investments for the approval of which a request has reached the administration before the date of promulgation of the aforementioned law n ° 2003-660 of July 21, 2003.
IV. A decree in Council of State specifies, as necessary, the methods of application of I, I bis and II of this article and in particular the reporting obligations.
Article 199 undecies C
The aid granted by New Caledonia, French Polynesia, Wallis-et-Futuna, Saint-Pierre-et-Miquelon and Mayotte within the framework of their own tax jurisdiction in respect of investment projects is irrelevant for the determination of the amount of eligible expenditure retained for the application of article 199 undecies B. The provisions of this article are applicable within the time limits defined in III of article 199 undecies B.
Article 199 terdecies-0 A
I. 1 ° Taxpayers domiciled for tax purposes in France may benefit from a reduction in their income tax equal to 25% of cash subscriptions to the initial capital or to increases in the capital of companies.
2 ° The benefit of the tax advantage provided for in 1 ° is subject to compliance by the company benefiting from the subscription with the following conditions:
a) The company’s shares are not admitted to trading on a French or foreign regulated market;
b) The company has its registered office in a Member State of the European Community or in another State party to the agreement on the European Economic Area which has concluded a tax convention with France which contains an administrative assistance clause in view of to fight against fraud or tax evasion;
c) The company is subject to corporation tax under the conditions of ordinary law or would be subject to it under the same conditions if the activity was carried out in France;
d) The company carries out a commercial, industrial, craft, liberal, agricultural or financial activity, with the exception of the management of its own movable or real estate assets;
e) The company must meet the definition of small and medium-sized enterprises in Annex I to Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty State aid in favor of small and medium-sized enterprises, amended by Regulation (EC) No 364/2004 of 25 February 2004;
The conditions relating to the composition of the capital provided for in e and to the nature of the activity carried out provided for in d are not required in the event of subscription to the capital of joint ventures within the meaning of Article L. 443-3-2 of the labor code.
3 ° The tax advantage provided for in 1 ° also applies when the company benefiting from the subscription fulfills the following conditions:
a) The company verifies all the conditions provided for in 2 °, with the exception of those relating to its activity ;
b) The exclusive corporate purpose of the company is to hold participations in companies carrying out the activities mentioned in d of 2 °.
The amount of the subscription made by the taxpayer is taken into account, for the basis of the tax reduction, within the limit of the fraction determined by retaining:
– in the numerator, the amount of cash subscriptions to the initial capital or to the capital increases carried out by the company mentioned in the first paragraph of this 3 °, before the closing date of the financial year during which the taxpayer made the subscription, in companies meeting all the conditions provided for in 2 °. These subscriptions are those made with the capital received during the constitution of the initial capital or in respect of the capital increase taken into account in the denominator;
– and in the denominator, the total amount of the initial capital or the capital increase to which the taxpayer has subscribed.
The income tax reduction is granted for the year of the end of the financial year of the company mentioned in the first paragraph during which the taxpayer made the subscription.
II. Payments giving rise to the tax reduction mentioned in I are those made until December 31, 2010. They are retained within the annual limit of 20,000 euros for single, widowed or divorced taxpayers and 40,000 euros for taxpayers. married couples subject to joint taxation.
The fraction of a year exceeding, if applicable, the limits mentioned in the first paragraph gives entitlement to the reduction of
III. The subscriptions giving rise to the deductions provided for in 2 ° quater of article 83, and in article 163 duovicies or to the tax reductions provided for in articles 199 undecies A and 199 unvicies as well as the subscriptions financed by means of financial assistance of the State exempt in application of 35 ° of article 81 and the subscriptions to the capital of sole-personal risk investment companies referred to in article 208 D do not give rise to the right to the tax reduction mentioned in I .
The shares or units whose subscription gave rise to the right to the tax reduction cannot appear in a share savings plan defined in Article 163 quinquies D or in a savings plan provided for in Chapter III of Title IV of Book IV of the Labor Code.
IV. The provisions of 5 of I of article 197 are applicable.
When all or part of the shares or units that gave rise to the reduction are sold before December 31 of the fifth year following that of the subscription, a reversal of the tax reductions obtained is carried out for the year of the sale. . The same applies if, during these five years, the company mentioned in the first paragraph of 3 ° of I sells the units or shares received in return for its subscription to the capital of companies meeting all the conditions provided for in 2 ° and taken into account for the benefit of the income tax reduction. The same provisions apply in the event of reimbursement of cash contributions to subscribers.
The provisions of the second paragraph do not apply in the event of dismissal, disability corresponding to classification in the second or third of the categories provided for in Article L. 341-4 of the Social Security Code or the death of the taxpayer. or one of the spouses subject to joint taxation. The same applies in the event of a donation to a natural person of the securities received in return for the subscription to the capital of the company if the donee takes over the obligation to keep the securities transmitted provided for in the second paragraph. Otherwise, the recovery of the income tax reduction obtained is made in the name of the donor.
When the taxpayer opts for the exemption mentioned in 7 of III of article 150-0 A, a recovery of the tax reductions obtained for this same subscription is carried out for the year of the option.
V. A decree fixes the modalities of application of this article, in particular the reporting obligations incumbent on taxpayers and companies.
VI. 1. Taxpayers domiciled for tax purposes in France may benefit from a reduction in their income tax equal to 25% of cash subscriptions of shares in innovation mutual funds mentioned in article L.
at. individuals undertake to keep fund units for at least five years from their subscription;
b. the unitholder, his spouse and their ascendants and descendants together must not hold more than 10% of the shares. 100 of the fund’s units and, directly or indirectly, more than 25%. 100 of rights in the profits of companies whose securities appear in the assets of the fund or have held this amount at any time during the five years preceding the subscription for units of the fund or the contribution of the securities.
2. Payments giving rise to the tax reduction mentioned in 1 are those made until December 31, 2010. Payments are withheld within the annual limits of 12,000 euros for single, widowed or divorced taxpayers and 24,000 euros. for married taxpayers subject to joint taxation.
3. The tax reductions obtained are the subject of a reversal for the year during which the fund or the taxpayer ceases to meet the conditions set out in Article L. 214-41 of the Monetary Code and financial and 1. This provision does not apply, for transfers of shares made before the expiry of the retention period for shares provided for in 1, in the event of dismissal, disability corresponding to the classification in the second or third of the categories provided for in Article L. 341-4 of the Social Security Code or of the death of the taxpayer or of one of the spouses subject to joint taxation.
VI bis. – The provisions of 1 and 3 of VI apply to cash subscriptions of shares in local investment funds mentioned in Article L. 214-41-1 of the Monetary and Financial Code. The payments giving rise to the right to the tax reduction are those made until December 31, 2010. They are retained within the annual limits of 12,000 Euros for single, widowed or divorced taxpayers and of 24,000 Euros for married taxpayers subject to common taxation. The tax reductions provided for in VI and VI bis are mutually exclusive for subscriptions to the same fund.
These provisions do not apply to units in local investment funds giving rise to different rights to the net assets or to the products of the fund, allocated according to the person’s status.
VI ter. – As of the 2007 income tax, taxpayers domiciled in France for tax purposes can benefit from a reduction in their income tax equal to 50% of cash subscriptions of shares in local investment funds, mentioned in Article L. 214-41-1 of the Monetary and Financial Code, of which at least 60% of assets are made up of transferable securities, shares in limited liability companies and current account advances issued by companies carrying out their activities exclusively in establishments located in Corsica.
The a and b of 1 and 3 of VI are applicable.
Payments giving rise to the right to tax reduction are those made until December 31, 2010. They are retained within the annual limits of 12,000 euros for single, widowed or divorced taxpayers and 24,000 euros for married taxpayers subject to taxation. common. The tax reductions provided for in VI, VI bis and in this VI ter are mutually exclusive for subscriptions to the same fund. These provisions do not apply to units in local investment funds giving rise to different rights to the net assets or to the products of the fund, allocated according to the person’s status.
VII. A decree sets out the modalities of application of VI and VI bis, in particular the reporting obligations incumbent on unitholders as well as on fund managers and custodians.
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 contracted to acquire, as part of a transaction recovery, a fraction of the capital of a company whose securities are not admitted to trading on a French or foreign regulated market.
This tax reduction applies when the following conditions are met:
a) The purchaser undertakes to keep the shares of the company taken over until December 31 of the fifth year following that of the acquisition;
b) The acquisition gives the purchaser at least 50% of the voting rights attached to the securities of the acquired company;
c) From the date of the acquisition, the acquirer exercises in the company taken over one of the functions listed in 1 ° of article 885 O bis and under the conditions provided for therein;
d) The company acquired has its registered office in France or in another Member State of the European Community and is subject to corporation tax under the conditions of ordinary law or to an equivalent tax;
e) The turnover excluding tax of the acquired company did not exceed 40 million euros or the balance sheet total did not exceed 27 million euros during the financial year preceding the acquisition.
II. – The interest giving entitlement to the tax reduction provided for in I are those paid on the basis of loans contracted from the publication of Law No. 2003-721 of August 1, 2003 for economic initiative. They are withheld within the annual limit of 10,000 Euros for single, widowed or divorced taxpayers and 20,000 Euros for married taxpayers subject to joint taxation.
III. – The securities whose acquisition gave rise to the right to the tax reduction cannot appear in a share savings plan defined in article 163 quinquies D or in a savings plan provided for in Chapter III of Title IV of Book IV of the Labor Code.
IV. – The provisions of 5 of I of article 197 are applicable to the tax reductions provided for in this article.
V. – The tax reductions obtained are the subject of a reversal:
1 ° When the commitment mentioned in a of I is broken, for the year during which this breach occurs;
2 ° If one of the conditions mentioned in b, c and d of I ceases to be fulfilled before 31 December of the fifth year following that of the acquisition: in this case, the recovery is carried out for the year during which the condition is no longer met.
Subject to the condition mentioned in d of I, these provisions do not apply in the event of disability corresponding to classification in the second or third of the categories provided for in Article L. 341-4 of the Social Security Code or of the death of the purchaser.
VI. – In the event of transfer of securities or non-compliance with one of the conditions mentioned in b, c or d of I beyond December 31 of the fifth year following that of the acquisition, the tax reduction n ‘is no longer applicable from January 1 of the year in question.
Article 199 terdecies A
I. 1. Employees of a company who subscribe in cash to the initial capital or to capital increases occurring within three years of the date of incorporation of a new company, the sole purpose of which is to buy back all or part of the capital of their company can benefit from a tax reduction equal to 25% of the payments relating to their subscriptions. These payments must be made within three years of the date of incorporation of the company and are retained within a limit which cannot exceed during this period 40,000 F for single, widowed or divorced taxpayers, and 80,000 F for married taxpayers subject. common tax.
An employee can only benefit from one of the advantages mentioned in the first paragraph or in article 83 ter and for subscriptions to the capital of a single company.
2. The advantage provided for in 1 is maintained in the event of contributions of the shares of the new company made under the conditions mentioned in 2 of I of article 83 ter.
3. Employees of companies whose capital is held for more than 50%. 100 by the acquired company can benefit from the advantage mentioned in 1 under the same conditions.
II. The provisions of II of article 83 ter are applicable.
III. The benefit of the tax reduction is subject to compliance with the conditions listed in III of article 83 ter.
The advantages provided for in I cease to apply from the year during which one of the conditions set out in this article and in article 83 ter is no longer satisfied.
IV. In the event of the sale of shares or units under the conditions mentioned in IV of article 83 ter, the total tax reductions obtained previously in application of this article are the subject of a reversal in the year of the transfer, in accordance with the terms set out in the same IV of article 83 ter.
V. Subscriptions to the capital of the new company which gave rise to the benefit of another deduction from income, a reduction or a tax credit cannot benefit from the advantage provided for in 1 of I.
VI . The provisions of VI and VII of article 83 ter apply to this article.
Article 199 quindecies
a tax reduction equal to 25% of the amount of expenditure that they actually support both in terms of dependency and accommodation. The annual amount of expenses giving entitlement to the tax reduction cannot exceed 10,000 euros per person accommodated.
Article 199 sexdecies
1. When they are not taken into account for the assessment of the income of the different categories, the sums paid by a taxpayer domiciled in France within the meaning of Article 4 B are entitled to aid for:
a) Employment an employee who provides services defined in Articles D. 129-35 and D. 129-36 of the Labor Code;
b) Recourse to an association, a company or an organization having received an authorization issued by the State and which provides the services mentioned in a;
c) Recourse to a non-profit organization whose purpose is home help and authorized under social assistance or approved by a social security organization.
2. The employment must be carried out at the residence, located in France, of the taxpayer or of one of his ascendants fulfilling the conditions provided for in the first paragraph of article L. 232-2 of the code of social action and families.
In the event that the employment is exercised at the residence of an ascendant of the taxpayer, the latter waives the benefit of the provisions of article 156 of this code relating to alimony, for the pension paid to this same ascendant.
The financial assistance mentioned in article L. 129-13 of the labor code, exempted pursuant to 37 ° of article 81 of this code, no.
3. The expenses mentioned in 1 are retained, for their amount actually supported, within the limit of 12,000 Euros, taking into account in priority those giving entitlement to the benefit of the tax credit mentioned in 4.
This limit is raised to 20,000. Euros for the taxpayers mentioned in 3 ° of article L. 341-4 of the social security code, as well as for the taxpayers having their dependents a person, living under their roof, mentioned in the same 3 °, or a child giving entitlement the additional education allowance for disabled children provided for in the second paragraph of Article L. 541-1 of the same code.
The limit of 12,000 Euros is increased by 1,500 Euros per dependent child within the meaning of articles 196 and 196 B of this code and for each member of the tax household over the age of sixty-five. The increase also applies to ascendants referred to in the first paragraph of 2 of this article fulfilling the same age condition. The amount of 1,500 Euros is halved for children deemed to be equally dependent on both parents. The limit of 12,000 Euros plus these increases cannot exceed 15,000 Euros.
4. The assistance takes the form of an income tax credit equal to 50% of the expenses mentioned in 3 of this article for the services defined in article D. 129-35 of the labor code, supported in respect of the employment, at their residence, of an employee or in the event of recourse to an association, a company or an organization, mentioned in b or c of 1 by:
a) The single, widowed or divorced taxpayer who exercises a professional activity or is registered on the list of job seekers provided for in Article L. 311-5 of the Labor Code for at least three months during the year in which the expenditure is paid;
b) Persons married or having concluded a civil solidarity pact, subject to joint taxation, who both meet one or the other conditions set out in the preceding paragraph.
The tax credit is deducted from income tax after imputation of the tax reductions mentioned in articles 199 quater B to 200 bis of this code, tax credits and non-discharging deductions or deductions. If it exceeds the tax due, the excess is returned.
5. The assistance takes the form of an income tax reduction equal to 50% of the expenses mentioned in 3 borne by:
a) People other than those mentioned in 4;
b) The persons mentioned in 4 who have borne these expenses at the residence of an ascendant.
6. The aid is granted on presentation of documents justifying the payment of salaries and social contributions, the identity of the beneficiary, the nature and amount of the services paid to the defined association, company or organization. to 1.
NOTE: provisions applicable from the taxation of income for 2007.
Article 199 octodecies
I. Payments of sums of money and the allocation of goods or rights made in execution of the compensatory allowance under the conditions and according to the modalities defined in Articles 274 and 275 of the Civil Code over a period, in accordance with the agreement of divorce approved by the judge or in the divorce judgment, at most equal to twelve months from the date on which the divorce judgment, whether or not it results from a joint application, becomes final, entitle them to an income tax reduction when they come from persons domiciled in France within the meaning of Article 4 B.
The tax reduction is equal to 25% of the amount of payments made, property or rights attributed, retained for the value set in the divorce agreement approved by the judge or by the divorce decree, and within the limit of a ceiling equal to 30,500 Euros assessed in relation to the period mentioned in the first paragraph.
When the compensatory allowance takes the form of an annuity in accordance with the provisions of Articles 276, 278 and 279-1 of the Civil Code, the substitution of a capital for future arrears, paid or allocated over a period at most equal to twelve months at from the date on which the judgment pronouncing the conversion has become final, also entitles the holder to the tax reduction. Its base is then equal to the total reconstituted capital limited to 30,500 Euros and retained in the proportion that exists between the capital due on the date of the conversion and the total capital reconstituted on this same date. The total reconstituted capital means the value of the capital paid or allocated on the date of conversion,
When the payment of sums of money, the allocation of property or rights are made in the year during which the divorce judgment, whether or not it results from a joint application, or the judgment pronouncing the conversion of the annuity into capital, have become final and the following year, the amount giving rise to the right to tax reduction for the first year may not exceed the amount of the ceiling mentioned in the second paragraph multiplied by the report existing between the amount of payments of sums of money, goods or rights allocated during the year in question,and the total amount of the capital as it was fixed in the divorce judgment or the judgment pronouncing the conversion that the debtor of the compensatory allowance has undertaken to make over the period mentioned in the first paragraph.
II. Notwithstanding the situation referred to in the third paragraph, the provisions of I do not apply when the compensatory allowance is partially paid in the form of an annuity.
NOTE: Law 2004-439 of May 26, 2004 comes into force on January 1, 2005, except for the exceptions mentioned in article 33 II.
Article 199 novodecies
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an annual tax reduction of 20 euros when they proceed, for the same year, to the declaration of their income by way of electronic payment provided for in article 1649 quater B ter and settle the payment of income tax either by monthly direct debit defined in articles 1681 A and 1681 D, or by direct debit on the payment deadline provided for in article 188 bis of Annex IV, or by electronic means.
NOTE: These provisions apply on an experimental basis for the years 2005 to 2007.
Article 199 vitiates A
1. Taxpayers domiciled for tax purposes in France within the meaning of Article 4B benefit from an income tax reduction at the rate of interest received in respect of the deferred payment which they grant to farmers under the age of forty years who settle or have been installed for less than five years, in the context of the sale of all the elements of the assets allocated to the exercise of an agricultural activity, of a complete branch of activity or all of their shares in a group or an agricultural company in which they operate.
2. The tax reduction applies when the following conditions are met:
a) The contract of sale is concluded in the authentic form;
b) The payment of at least half of the sale price occurs on the date of conclusion of the contract mentioned in a and the balance during a period between the eighth and the twelfth year following that of this event;
c) The price is paid in cash;
d) The remuneration of the deferred payment is defined according to an interest rate fixed on the date of the contract mentioned in a within the limit of the constant ten-year maturity rate.
3. The tax reduction is equal to 50% of the interest taxed in the category of income from movable capital and subject to the income tax scale defined in 1 of I of article 197. The interest is retained in the annual limit of 5,000 euros for single, widowed or divorced taxpayers and 10,000 euros for married taxpayers or for partners bound by a civil solidarity pact subject to common taxation. It applies for the year of interest collection.
4. In the event of resolution, cancellation or rescission for breach of the sales contract, the tax reductions obtained are the subject of a reversal under the
NOTE: Law 2006-11 2006-01-05 art. 16 II JORF January 6, 2006: “The provisions of I are applicable for sales made between May 18, 2005 and December 31, 2010.
Article 199 unvicies
1. Taxpayers domiciled in France within the meaning of article 4 B benefit from a tax reduction for cash subscriptions made between January 1, 2006 and December 31, 2008, to the initial capital or to capital increases. companies defined in article 238 bis HE.
The benefit of the tax reduction is subject to approval of the company’s capital by the Minister of the Economy and Finance.
2. The tax reduction applies to the sums actually paid for the subscriptions mentioned in 1, withheld within the limit of 25% of the overall net income and 18,000 euros.
3. The reduction of
The rate mentioned in the first paragraph is increased by 20% when the company undertakes to make at least 10% of its investments under the conditions provided for in a of article 238 bis HG before December 31 of the year following that of the subscription.
4. When all or part of the securities giving rise to the tax reduction are sold before December 31 of the fifth year following that of the actual payment, the tax reduction obtained is added to the tax due under the year of transfer. However, the tax reduction is not taken back in the event of the death of one of the spouses or partners bound by a civil solidarity pact subject to common taxation.
Article 200
1. Entitled to an income tax reduction equal to 66% of their amount sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express abandonment of income or products , carried out by taxpayers domiciled in France within the meaning of Article 4 B, for the benefit of:
a) Foundations or associations recognized as being of public utility subject to 2 bis, university foundations or partnership foundations mentioned respectively in Articles L. 719-12 and L. 719-13 of the Education Code and, for the only employees of founding companies or group companies, within the meaning of article 223 A, to which the founding company belongs, of company foundations, when these organizations meet the conditions set out in b;
b) Works or organizations of general interest having a philanthropic, educational, scientific, social, humanitarian, sporting, family, cultural character, or contributing to the enhancement of the artistic heritage, in particular through open subscriptions for finance the purchase of objects or works of art intended to join the collections of a museum in France accessible to the public, in defense of the natural environment or in the dissemination of culture, language and French scientific knowledge;
c) Institutions of higher education or artistic education, public or private, of general interest, not for profit;
d) From
e) Religious and charitable associations, as well as public establishments of recognized religions in Alsace-Moselle;
f) Repealed
The costs incurred as part of a voluntary activity and strictly for the achievement of the corporate purpose of an organization mentioned in the second to sixth paragraphs, when these costs, are also entitled to a tax reduction. duly justified, have been recorded in the body’s accounts and that the taxpayer has expressly waived their reimbursement. These provisions apply to expenses incurred as of July 9, 2000.
1a. For the application of the provisions of 1, when the donations and payments made during a year exceed the limit of 20%, the excess is carried forward successively to the following years up to the fifth inclusive and gives rise to the reduction. tax under the same conditions.
1 ter The rate of the tax reduction referred to in 1 is increased to 75% for payments made for the benefit of non-profit organizations which provide free meals to people in difficulty, which help to promote their housing or who mainly provide the free treatment mentioned in 1 ° of 4 of article 261 to people in difficulty. These payments are retained within the limit of 479 euros from the taxation of income for the year 2006. They are not taken into account for the application of the limit mentioned in 1.
The payment limit mentioned in the first paragraph is increased each year in the same proportion as the upper limit of the first bracket of the income tax scale for the year preceding that of the payments. The amount obtained is rounded, if necessary, to the next higher euro.
2. Foundations and associations recognized as being of public utility may, when their statutes have been approved in this respect by decree of the Council of State, receive payments on behalf of works or organizations mentioned in 1.
The condition relating to the recognition of public utility is deemed to be fulfilled by the associations governed by local law maintained in force in the departments of Moselle, Bas-Rhin and Haut-Rhin, when the mission of these associations is recognized by ‘public utility.
A decree in the Council of State sets the conditions for this recognition and the decentralized procedure modalities allowing it to be granted.
2a. Donations paid to the “Heritage Foundation” or to a foundation or association which irrevocably allocates these donations to the “Heritage Foundation”, with a view to subsidizing the carrying out of the work planned by the agreements concluded in application of article L. 143-2-1 of the heritage code between the “Heritage Foundation” and the owners of buildings, natural persons or civil companies composed only of natural persons and whose exclusive purpose is the management and the bare rental of the buildings they own.
The buildings mentioned in the first paragraph of this 2a must not be used commercially.
The donor or one of the members of his tax household must not have concluded an agreement with the “Heritage Foundation” in application of the aforementioned article L. 143-2-1, be the owner of the building on which are carried out the work or be an ascendant, a descendant or a collateral of the owner of this building. In case of ownership of the building by a company mentioned in the first paragraph, the donor or one of the members of his tax household must not be a partner of this company or an ascendant, a descendant or a collateral of the partners of the company owner of the building.
Donations paid to other foundations or associations recognized as being of public utility approved by the minister in charge of the budget whose purpose is cultural, with a view to subsidizing the carrying out of conservation, restoration or accessibility works of listed historical monuments or registered, are eligible for the tax reduction under the same conditions.
3. Donations, provided for in article L. 52-8 of the electoral code, paid to an election financing association or to a financial agent referred to in article L. 52-4 of the same code which are granted definitively and without consideration, either by check, or by transfer, direct debit or bank card, and for which it is justified in support of the campaign account presented by a candidate or a list. The same applies to the donations mentioned in article 11-4 of the amended law n ° 88-227 of 11 March 1988 relating to the financial transparency of political life as well as the contributions paid to political parties and groups through the intermediary of their agent.
4. (repealed).
5. The benefit of the provisions of 1, 1 ter and 2 bis is subject to the condition that supporting documents are attached to the income statement, corresponding to a model set by an order attesting to the total amount and the date of the income. payments as well as the identity of the beneficiaries. Otherwise, the tax reduction is refused without a proposal for prior rectification.
However, for the application of 3, the receipts issued for donations and contributions of an amount equal to or less than 3,000 euros do not mention the name of the beneficiary. A decree in Council of State determines the modalities of application of this provision.
6. By way of derogation from the provisions of the first paragraph of 5 and until the taxation of income for the year 2006, the benefit of the tax reduction is granted to taxpayers who submit their income declaration electronically, in application of article 1649 quater B ter, on condition that the identity of each beneficiary organization and the total amount of payments made to each of them for the tax year are mentioned on this declaration revenues.
The identity of the beneficiary is not mentioned for donations and contributions paid to organizations referred to in e of 1 and 3 when, in the latter case, the payments are of an amount equal to or less than 3,000 euros.
The tax reduction granted is called into question when these taxpayers cannot justify the payments made by presenting the supporting documents mentioned in the first paragraph of 5.
7. Repealed
Article 200a
The tax reduction provided for in article 238 bis is charged against income tax due for the year in which the expenditure was made. Any surplus is used for the payment of income tax due for the five years following the one for which it is established.
A decree fixes the reporting obligations and the methods of charging for the provisions of this article.
Article 200c
1. A tax credit on income in respect of the taxpayer’s principal residence located in France is hereby established. It applies:
a. Expenses relating to a building completed for more than two years, paid between January 1, 2005 and December 31, 2009, for the purchase of low temperature boilers;
b. Expenses relating to a building completed for more than two years, paid between January 1, 2005 and December 31, 2009, in respect of:
1 ° The acquisition of condensing boilers;
2 ° The acquisition of thermal insulation materials and heating regulation devices;
vs. At the cost of energy production equipment using a renewable energy source or heat pumps whose essential purpose is the production of heat:
1 ° Paid between January 1, 2005 and December 31, 2009 within the framework of work carried out in completed housing;
2 ° Integrated into a new home acquired between January 1, 2005 and December 31, 2009;
3 ° Integrated into a dwelling acquired in the future state of completion or that the taxpayer has built, completed between January 1, 2005 and December 31, 2009.
d) At the cost of equipment for connection to a heating network, supplied mainly by renewable energies or by a cogeneration installation:
1 ° Paid between January 1, 2006 and December 31, 2009 within the framework of work carried out in a completed dwelling;
2 ° Integrated into a new home acquired between January 1, 2006 and December 31, 2009;
3 ° Integrated into housing acquired in the future state of completion or that the taxpayer has built, completed between January 1, 2006 and December 31, 2009.
e) At the cost of rainwater recovery and treatment equipment:
1 ° Paid between January 1, 2007 and December 31, 2009 within the framework of work carried out in a completed dwelling;
2 ° Integrated into a new home acquired between January 1, 2007 and December 31, 2009;
3 ° Integrated into a dwelling acquired in the future state of completion or that the taxpayer has built, completed between January 1, 2007 and December 31, 2009.
2. An order of the minister in charge of the budget fixes the list of equipment, materials and devices which give rise to the right to the tax credit. It specifies the technical characteristics and minimum performance criteria required for the application of the tax credit. For the equipment mentioned in the e of 1, an order of the ministers responsible for the environment and housing establishes the list of these which give rise to the right to the tax credit and specifies the conditions of use of rainwater in the ‘habitat and the conditions of installation, maintenance and monitoring of this equipment.
3. The tax credit applies for the calculation of the tax due for the year of payment of the expenditure by the taxpayer or, in the cases provided for in 2 ° and 3 ° of c, d and e of 1 , for the year of completion of the home or its acquisition if it is later.
4. For the same residence, the amount of expenses giving rise to the right to the tax credit may not exceed, for the period from January 1, 2005 to December 31, 2009, the sum of 8,000 euros for a single, widowed or divorced person and 16,000 euros for a married couple subject to joint taxation. This sum is increased by 400 euros per dependent within the meaning of articles 196 to 196 B. The sum of 400 euros is divided by two in the case of a child deemed to be an equal dependent of one and the other. another of his parents.
5. The tax credit is equal to:
a. 15% of the amount of the equipment mentioned in a of 1;
b. 25% of the amount of the equipment, materials and appliances mentioned in b of 1. This rate is increased to 40% when the expenses relate to accommodation completed before January 1, 1977 and are incurred by December 31 of the second year following that at the latest. its acquisition for consideration or free of charge;
vs. 50% of the amount of the equipment mentioned in c of 1.
d. 25% of the amount of the equipment mentioned in d and e of 1.
6. The equipment, materials and devices mentioned in 1 are understood to mean those appearing on a company’s invoice or, where applicable, in the cases provided for in 2 ° and 3 ° of c, d and e of 1, equipment appearing on a certificate provided by the seller or the builder of the accommodation.
The tax credit is granted on presentation of the certificate mentioned in the previous paragraph or invoices, other than the down payment invoices, from the companies having carried out the work and comprising, in addition to the information provided for in article 289, the address where the work is to be carried out, their nature as well as the description, the amount and, where applicable, the characteristics and performance criteria mentioned in the last sentence of 2, of the equipment, materials and devices. The increase in the rate mentioned in the last sentence of b of 5 is subject to proof of the date of acquisition and the seniority of the accommodation. When the beneficiary of the tax credit does not
7. The tax credit is charged against income tax after deduction of the tax reductions mentioned in Articles 199 quater B to 200 bis, tax credits and non-discharging deductions or withholdings. If it exceeds the tax due, the excess is returned.
When the beneficiary of the tax credit is reimbursed within five years of all or part of the amount of the expenditure which gave rise to the right to this advantage, it is subject, for the year of reimbursement and within the limit of the tax credit obtained, a recovery equal to 15%, 25%, 40% or 50% of the amount refunded depending on the rate of the tax credit that applied. However, no recovery is practiced when the reimbursement follows a claim that arises after the expenses have been paid.
Article 200c A
1. A tax credit on income in respect of the taxpayer’s principal residence located in France is hereby established. It applies:
a. Expenses for installing or replacing equipment specially designed for the elderly or disabled:
1 ° Paid between January 1, 2005 and December 31, 2009 within the framework of work carried out in a completed dwelling;
2 ° Integrated into a new home acquired between January 1, 2005 and December 31, 2009;
3 ° Integrated into housing acquired in the future state of completion or that the taxpayer has built, completed between January 1, 2005 and December 31, 2009;
b. Expenses paid between January 1, 2005 and December 31, 2009 for carrying out work prescribed for homeowners under IV of article L. 515-16 of the environment code;
vs. Expenses relating to an apartment building completed more than two years ago, paid between January 1, 2005 and December 31, 2009, for the acquisition of electric traction elevators with variable frequency control.
2. An order of the minister in charge of the budget fixes the list of equipment for which the installation or replacement expenses give entitlement to this tax advantage.
3. The tax credit applies for the calculation of the tax due for the year of payment of the expenditure by the taxpayer or, in the cases provided for in 2 ° and 3 ° of a of 1, for the year of completion of the accommodation or of its acquisition if it is later.
4. For the same residence, the amount of expenses giving rise to the right to the tax credit may not exceed, for the period from January 1, 2005 to December 31, 2009, the sum of 5,000 euros for a single, widowed or divorced person and 10,000 euros for a married couple subject to joint taxation. This sum is increased by 400 euros per dependent within the meaning of articles 196 to 196 B. The sum of 400 euros is divided by two in the case of a child deemed to be an equal dependent of one and the other. another of his parents.
5. The tax credit is equal to:
a. 25% of the amount of installation or replacement expenses for equipment mentioned in a of 1;
b. 15% of the amount of the work mentioned in b of 1 and of the acquisition expenses mentioned in c of 1.
6. The works and the acquisition, installation or replacement expenses mentioned in 1 are understood to be those appearing on the invoice from a company or, where applicable, in the cases provided for in 2 ° and 3 ° of a of 1, the expenses appearing on a certificate provided by the seller or the builder of the accommodation.
The tax credit is granted on presentation of the certificate mentioned in the first paragraph or invoices, other than the down payment invoices, from the companies having carried out the work and comprising, in addition to the information provided for in Article 289, the address where the works are to be carried out, their nature as well as the designation and amount of the equipment and works mentioned in 1.
7. The tax credit is charged to income tax after deduction of the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-discharging deductions or deductions. If it exceeds the tax due, the excess is returned.
8. When the beneficiary of the tax credit is reimbursed within five years of all or part of the amount of the expenditure which gave rise to the right to this advantage, it is subject, for the year of reimbursement and in the limit of the tax credit obtained, a recovery equal to 15% or 25% of the amount reimbursed depending on the rate of the tax credit that applied. However, no recovery is practiced when the reimbursement follows a claim that arises after the expenses have been paid.
Article 200c B
Taxpayers domiciled in France within the meaning of Article 4B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are responsible for. These expenses are retained within the limit of a ceiling fixed at 2,300 euros per dependent child and at half of this amount when the child is deemed to be dependent on both parents equally. This tax credit comes in reduction of the income tax due for the year during which the expenditure is actually incurred, after deduction of the tax reductions mentioned in articles 199 quater B to 200 bis, of the credits tax and non-discharging deductions or deductions. If the tax credit exceeds the tax due, the excess is returned.
The expenses defined in the first paragraph mean the sums paid to a childminder approved in application of articles L. 421-3 et seq. Of the code of social action and families or to a childcare establishment meeting the conditions provided for in the Article L. 2324-1 of the Public Health Code or to persons or establishments established in another Member State of the European Community who comply with equivalent regulations.
Article 200d
I. – 1. Taxpayers who have their tax domicile in France within the meaning of Article 4B may benefit from a tax credit of 2,000 for expenses paid for the acquisition to the new condition or for the first subscription of a lease with option to purchase or lease taken out for a period of at least two years of a land motor vehicle which meets all of the following conditions:
a ) Driving requires the possession of a driving license mentioned in Article L. 223-1 of the Highway Code;
b) This vehicle operates, exclusively or not, by means of liquefied petroleum gas,
c) The level of carbon dioxide emissions per kilometer traveled by the vehicle when it is purchased or when the rental contract is first taken out does not exceed 200 grams in 2006, 160 grams in 2007 and 140 grams as of 2008.
2. The tax credit also applies to expenses relating to transformation work, carried out by authorized professionals, intended to allow the operation by means of liquefied petroleum gas of vehicles still in circulation which meet all the requirements. following conditions:
a) They have been put into circulation for the first time in less than three years;
b) The traction engine of these vehicles uses gasoline exclusively;
c) The level of carbon dioxide emissions per kilometer traveled by the vehicle when it is purchased or when the rental contract is first taken out does not exceed 200 grams in 2006, 180 grams in 2007 and 160 grams as of 2008.
3. The tax credit is increased to 3,000 when the acquisition or the first subscription of a rental contract with option to purchase or lease subscribed for a period of at least two years of a vehicle meeting the requirements. conditions set out in 1 is accompanied by the destruction of a private car registered before January 1, 1997, acquired for at least twelve months on the date of its destruction and still in circulation on that same date.
II. – The tax credit is granted for the year during which the expenses are paid in full, on presentation of invoices mentioning in particular the name and address of the owner of the vehicle, the nature of the energy used for its operation, its acquisition price or, where applicable, the amount of transformation expenses incurred. For the application of the provisions of 3 of I, the taxpayer must also justify the destruction of the vehicle by a body authorized under the legislation on installations classified for the protection of the environment.
The tax credit does not apply when the sums paid for the acquisition of the vehicle or, where applicable, the amount of the transformation expenses carried out are taken into account for the assessment of the income of the different tax categories.
III. – The tax credit is deducted from the income tax due for the year during which the purchase price of the vehicle or the conversion expenses are paid, after deduction of the tax reductions mentioned in Articles 199 quater B to 200 bis and Articles 200 octies and 200i A, tax credits and non-discharging deductions or deductions. If it exceeds the tax due, the
IV. – The conditions of application of the preceding provisions and in particular those relating to the destruction of vehicles are specified as necessary by decree.
NOTE: Law 2006-1771 2006-12-30 art. 29 II:
“The 1 and 2 of I apply to expenditure on purchasing, leasing, and paid transformation from 1 January 2006 to 31 December 2009, as well as automotive destruction occurred during this period.
The 3 ° of I applies from the taxation of income for the year 2006.
Article 200 sexies
For the assessment of these limits, when during a calendar year one of the events mentioned in 4, 5 and 6 of article 6 occurs, the amount of income, as defined in IV of article 1417, declared for each of the subscribed declarations is converted to an annual basis.
B. – 1 ° The amount of income declared by each member of the tax household receiving the bonus, due to the exercise of one or more professional activities, must not be less than 3,507 euros (1) 3,570 euros (2) 3,695 euros (3) nor more than 16,364 euros (1) 16,659 euros (2) 17,227 euros (3).
The limit of 16,364 euros (1) 16,659 euros (2) 17,227 euros (3) is increased to 24,927 euros (1) 25,376 euros (2) 26,231 euros (3) for persons subject to common taxation when ” one of the members of the couple does not exercise any professional activity or has income from professional activity of less than 3,507 euros (1) 3,570 euros (2) 3,695 euros (3);
2 ° When the professional activity is carried out only part-time or only for a fraction of the calendar year, or in the situations mentioned in the second paragraph of A, the assessment of the limits of 16,364 euros (1) 16 659 euros (2) 17,227 euros (3) and 24,927 euros (1) 25,376 euros (2) 26,231 euros (3) is made by converting the amount of income defined in 1 ° into full-time equivalent.
For employees, the conversion results from the multiplication of this income by the ratio between 1,820 hours and the number of hours actually paid during the year or in each of the periods covered by a declaration. This conversion does
For agents of the State and its public establishments, local authorities and their public establishments and agents of the establishments mentioned in article 2 of law n ° 86-33 of January 9, 1986 on statutory provisions relating to the function public hospital, working part-time or not fully and not subject to a working time resulting from a collective agreement, the conversion results from the division of the amount of income defined in 1 ° by their proportion of working time. Where applicable, the remunerated period during the year or each period covered by a declaration is taken into account.
In the event of a self-employed professional activity over a period of less than the year or the subject of several declarations during the year, the conversion into full-time equivalent is carried out by multiplying the amount of declared income by the ratio between the number of days of the year and the number of days of activity;
3 ° The income from professional activity taken into account for the assessment of the limits mentioned in 1 ° and 2 ° means:
a) Salaries and wages defined in article 79 with the exclusion of unemployment and early retirement benefits and indemnities and remuneration mentioned in 3 ° of II of article L.
b) The remuneration allocated to the managers and partners of the companies mentioned in article 62;
c) Industrial and commercial benefits defined in Articles 34 and 35;
d) Agricultural profits mentioned in article 63;
e) Profits derived from the exercise of a non-commercial profession mentioned in 1 of article 92.
The income exempted in application of article 81 quater is retained for the assessment of the amount of income defined in a.
The income exempted in application of articles 44 sexies to 44 undecies or of 9 of article 93 are retained for the assessment of the amount of income defined in c, d and e. Deficits from previous years as well as long-term professional gains and losses are not taken into account.
C. – Members of the tax household must not be liable to the solidarity tax on wealth referred to in article 885 A for the year in which the income from professional activity referred to in the first paragraph was realized.
II. – When the conditions defined in I are met, the premium, in respect of professional income, is calculated, where applicable, after application of the rule set in III, according to the following terms:
A. 1 ° For each person whose professional income assessed in accordance with 1 ° of B of I, and converted, where necessary, into full-time equivalent are less than 11,689 euros (1) 11,899 euros (2) 12,315 euros (3), the bonus is equal to 4 , 6% (1) 6.0% (2) 7.7% (3) of the amount of such income.
When this income is greater than 11,689 euros (1) 11,899 euros (2) 12,315 euros (3) and less than 16,364 euros (1) 16,659 euros (2) 17,227 euros (3), the premium is equal at 11.5% (1) 15.0% (2) 19.3% (3) of the difference between 16,364 euros (1) 16,659 euros (2) 17,227 euros (3) and the amount of this income ;
2 ° For people whose income has been converted into full-time equivalent, the amount of the bonus is divided by the conversion coefficients defined in 2 ° of B of I;
When these coefficients are greater than or equal to 2, the amount of the premium thus obtained is increased by 45% (1) 65% (2) 85% (3).
When these coefficients are less than 2 and greater than 1, the amount resulting from the provisions of the first paragraph is multiplied by a coefficient equal to 0.55 (1) 0.35 (2) 0.15 (3). The premium is equal to the product thus obtained, increased by 45% (1) 65% (2) 85% (3) of the amount of the premium calculated under the conditions provided for in 1 °;
3 ° For couples where one of the members does not exercise any professional activity or has income from professional activity of an amount less than 3,507 euros (1) 3,570 euros (2) 3,695 euros (3):
a) When the professional income of the other member of the couple, assessed in accordance with 1 °, is less than or equal to 16,364 euros (1) 16,659 euros (2) 17,227 euros (3), the premium calculated in accordance with 1 ° and 2º is increased by 82 euros;
b) When this income is greater than 16,364 euros (1) 16,659 euros (2) 17,227 euros (3) and less than or equal to 23,377 euros (1) 23,798 euros (2) 24,630 euros (3), the amount of the premium is fixed at a flat rate of 82 euros;
c) When this income is greater than 23,377 euros (1) 23,798 euros (2) 24,630 euros (3) and less than 24,927 euros (1) 25,376 euros (2) 26,231 euros (3), the premium is equal to 5.1% of the difference between 24,927 euros (1) 25,376 euros (2) 26,231 euros (3) and the amount of this income.
B. – The total amount of the premium determined for the tax household in accordance with 1º, 2º and a of 3º of A is increased by 34 euros (1) 35 euros (2) 36 euros (3) per dependent within the meaning of Articles 196 to 196 B, not exercising any professional activity or having income from professional activity of less than 3,507 euros (1) 3,570 euros (2) 3,695 euros (3). However, the increase is halved for children deemed to be equally dependent on both parents.
For the persons defined in II of article 194, the increase of 34 euros (1) 35 euros (2) 36 euros (3) is increased to 68 euros (1) 70 euros (2) 72 euros (3) for the first dependent child who meets the conditions set out in the first paragraph. When taxpayers only support children whose care is deemed to be equally shared between one and the other of the parents, the increase of 68 euros (1) 70 euros (2) 72 euros (3) is halved and applied to each of the first two children.
C. – For people placed in the situations mentioned in b and c of 3 ° of A and in the second paragraph of B, whose total income from professional activity is between 16,364 euros (1) 16,659 euros (2 ) 17,227 euros (3) and 24,927 euros (1) 25,376 euros (2) 26,231 euros (3), the increase for dependents is fixed at a flat rate at the amounts mentioned in B, regardless of the number of children dependent.
III. – For the application of B of I and II, the income from professional activities mentioned in c, d and e of 3 ° of B of I are increased, or reduced in the event of deficits, by 11.11%.
IV. – The total amount of the premium granted to the tax household is deducted in priority from the amount of income tax due for the tax year of declared activity income. The premium is not due when its amount before charging is less than 30 euros.
The deduction is made after taking into account the tax reductions mentioned in articles 199 quater B to 200 bis and 200 octies, other tax credits and non-discharging deductions or deductions.
If the income tax is not due or if its amount is lower than that of the premium, the difference is paid to the interested parties.
V. – The benefit of the premium is subject to the indication by the taxpayers, on the declaration provided for in 1 of article 170, of the amount of professional activity income defined in 3 ° of B of I and of the elements relating to the duration of the exercise of these activities. To benefit from the employment bonus, taxpayers can send this information to the tax administration no later than December 31 of the second year following the year in which the roll is assessed.
VI. – A decree specifies, as necessary, the methods of application of this article, and in particular those relating to the obligations of employers.
NOTE: (1) applicable to 2004 income.
(2) applicable to 2005 income.
(3) applicable to 2006 income.
Article 200f
1. Taxpayers who have their tax domicile in France within the meaning of article 4B benefit from a tax credit equal to 50% of the amount of income taxed according to the terms of 2 ° of 3 of article 158 before application. the reductions provided for in 2 ° and 5 ° of 3 of the same article, as well as income of the same nature and from the same origin received in a share savings plan and exempt from income tax under the conditions provided for in 5 ° bis of the Article 157. For the application of these provisions, the income received in a stock savings plan is declared under the conditions of 1 of article 170.
This credit is withheld within the annual limits of 115 Euros for single, divorced or widowed taxpayers and 230 Euros for married taxpayers subject to joint taxation.
2. The tax credit is set off against income tax due for the year in which the income is received after deducting the tax reductions mentioned in Articles 199 quater B to 200, other credits tax and non-discharging deductions or deductions. If it exceeds the tax due, the excess is returned.
Article 200g
I. – Taxpayers domiciled in France may benefit from a tax reduction in respect of the assistance they provide to persons registered as job seekers or holders of the minimum integration income, of the allowance single parent or allowance for disabled adults, who create or take over an industrial, commercial, craft, agricultural or liberal business, either individually or in the form of a company of which they effectively exercise control.
The taxpayer must provide assistance for all the due diligence and procedures that must be carried out for the creation or takeover of the company and the start of its activity. To this end, he must provide proof of professional experience making him suitable for this function. He cannot help more than two people simultaneously.
An agreement for a renewable period of one year is concluded between the taxpayer, the founder of the company and an employment center mentioned in Article L. 311-10 of the Labor Code to which the latter falls. The employment center informs the parties about their respective obligations and monitors compliance. It issues the taxpayer with a document attesting to the proper execution of the agreement when it ends.
II. – The tax reduction, of a lump sum of 1000 Euros, is granted for the year during which the agreement ends. This tax reduction is increased under conditions defined by decree when assistance is provided to a disabled person within the meaning of Article L. 114 of the Code of Social Action and Families.
III. – A decree in the Council of State fixes the modalities of application of this article, in particular:
1 ° The specifications to which the tripartite agreement must conform;
2 ° The obligations of the taxpayer and the beneficiary of the aid;
3 ° The conditions for the renewal of the agreement;
4 ° The supervisory powers of the employment office and the supporting documents that taxpayers must provide in order to benefit from the tax reduction.
Article 200h
People who rent one or more dwellings under an agreement mentioned in Article L. 353-2 of the Construction and Housing Code benefit from an income tax credit when they enter into an insurance contract against unpaid rent respecting the specifications mentioned in g of article L. 313-1 of the same code.
This tax credit is equal to 50% of the amount of the insurance premium paid during the tax year.
The persons mentioned in the first paragraph cannot benefit, for the same insurance contract, from the provisions provided for in this article and those provided for in a bis of 1 ° of I of the
Article 200
I. – Persons domiciled in France within the meaning of Article 4 B who exercise a salaried activity in one of the trades experiencing recruitment difficulties benefit, on their request, from a tax credit, when the following conditions have met:
a) The beneficiary must be under twenty-six years of age on the date on which he started this activity;
b) The salaried activity must have started between July 1, 2005 and December 31, 2007 and be exercised for a period of at least six consecutive months;
c) The income from salaried activity relating to the six-month period, retained for the amount to be declared for income tax purposes, must be at least equal to 2,970 euros and at most equal to 12,060 euros.
A joint order of the Minister in charge of the budget and of the Minister in charge of employment fixes the list of trades mentioned in I giving right to the tax credit. This list is drawn up, in the light of the statistics drawn up by the National Employment Agency, of job offers and requests by profession according to, for each of these professions, on average over the last four quarters known preceding that of the intervention of the decree, the relationship between supply and demand for employment as well as a minimum number of job offers.
II. – The tax credit is equal to 1,500 euros if the income defined in c of I does not exceed 10,060 euros and, beyond this amount, 75% of the difference between 12,060 euros and the amount of these incomes.
The tax credit is granted only once per beneficiary for the period which began between July 1, 2005 and December 31, 2007. Its amount may not be less than 25 euros per beneficiary.
III. – The tax credit is granted for the year in which the six-month period mentioned in b of I. It is deducted from the tax on income for the year in question, after taking into account the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-discharging deductions or deductions. If the amount of the tax credit is greater than that of the tax due, the excess is returned.
The tax credit can be paid in advance, at the beneficiary’s request made within two months of the end of the six-month activity period mentioned in b of I.
IV. – The tax credit is not granted when the amount of income within the meaning of IV of article 1417 relating to the year in which the six-month period mentioned in b of I ends exceeds:
a . 25,000 euros for the first part of the family quotient of single, widowed or divorced persons;
b. 50,000 euros for the first two shares of the family quotient of persons subject to joint taxation.
The amounts mentioned in a and b are increased by 4,276 euros for each of the following half-shares and by half of this amount for each of the following quarter-shares.
For the application of these limits, when one of the events mentioned in 4, 5, 6 and 7 of article 6 occurs, the amount of income declared for the period during which the duration of activity mentioned at b of I has expired is subject to conversion on an annual basis.
The tax credit paid in advance is reversed when the amount of the beneficiary’s tax household income defined under the conditions mentioned in the first and fifth paragraphs exceeds the ceiling determined in accordance with the provisions of a and b and of the fourth indentation.
V. – A decree specifies, as necessary, the modalities of application of this article, and in particular the obligations of the employers towards their employees, the content and the modalities of lodging of the request for payment of the tax credit as well as the payment thereof.
Article 200i A
The contributions paid to authorized trade union associations having the object of carrying out preventive work with a view to the defense of forests against fire on land included in classified woods in application of l article L. 321-1 of the forest code or in the massifs referred to in article L. 321-6 of the same code.
The tax reduction is equal to 50% of the paid contributions taken up to the limit of 1,000 euros per tax household.
The tax reduction is granted on presentation of the receipt for payment of the contribution signed by the collector of the municipality or group of municipalities concerned.
Article 200 undecies
I. – Taxpayers, natural persons, who have their tax domicile in France within the meaning of Article 4 B and who exercise an activity whose income is taxed in the category of agricultural profits benefit from a tax credit under expenses incurred to ensure their replacement for leave between January 1, 2006 and December 31, 2009 by the direct employment of employees or by the use of persons made available by a third party. The benefit of the tax credit is subject to the condition that the activity carried out requires the presence of the taxpayer on the farm every day of the year and that its replacement is not covered by of
The tax credit is granted, under the same conditions and in proportion to the rights they hold, to non-salaried natural person associates of companies or groups, within which they effectively and regularly exercise an agricultural activity which requires their presence on operation every day of the year and provided that their replacement is not provided by a person having the status of partner of the company or group.
II. – The tax credit is equal to 50% of the expenses mentioned in I and actually incurred, within the limit per year of fourteen replacement days for leave. For this calculation, the cost of a replacement day is capped at forty-two times the hourly rate of the guaranteed minimum mentioned in Article L. 141-8 of the Labor Code. The tax credit is granted for the year in which the expenses were incurred.
III. – The tax credit is deducted from income tax after imputation of the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-discharging deductions or deductions. If it exceeds the tax due, the
Article 200 duodecies
I. – Persons domiciled in France within the meaning of article 4 B who change their main residence to exercise a salaried activity benefit from an income tax credit, when the following conditions are met:
1 ° The activity must have started between July 1, 2005 and December 31, 2007 and be exercised for a period of at least six consecutive months;
2 ° The beneficiary must have been registered as a jobseeker or holder of the integration allowance, widow’s allowance, supplementary disability allowance, single parent allowance, allowance for disabled adults, the additional allowance from the Old Age Solidarity Fund, the minimum integration income or the specific solidarity allowance, during the twelve months preceding the start of the activity mentioned in 1 °, or have taken this activity consecutively dismissal for economic reasons within the meaning of Article L. 321-1 of the Labor Code or the effective implementation of an employment safeguard plan within the meaning of Articles L.321-4 and L. 321-4-1 of the same code;
3 ° The new main dwelling must be located more than 200 kilometers from the one previously occupied before the start of the activity mentioned in 1 °.
II. – The income tax credit is equal to 2,000 euros. It is granted for the year in which the six-month period mentioned in 1 ° of I ends and is charged against income tax for the year in question, after taking into account reductions in tax mentioned in articles 199 quater B to 200 bis and in article 200 octies, other tax credits and non-discharging deductions or deductions. If the amount of the income tax credit is greater than that of the tax due, the
The income tax credit is granted only once per beneficiary for the period of activity which began between July 1, 2005 and December 31, 2007.
III. – (repealed)
NOTE: Law 2006-1771 2006-12-30 art. 74 II: “The 1 ° of I is applicable to taxpayers whose period of six months of activity mentioned in 1 ° of I of article 200 duodecies of the general tax code ends after December 31, 2006.”
Article 200 terdecies
I. – Loans taken out between September 1, 2005 and December 31, 2008 with a view to financing their studies by people aged twenty-five at most and enrolled in a higher education cycle give rise to the right to a credit. income tax on the loan interest paid by these people for the first five repayment installments.
The interest on loans which are allocated to the repayment in whole or in part of other credits or discovered in account or which are retained for the determination of the taxable categorical income does not give rise to the right to the tax credit.
The loans mentioned in the first paragraph are understood to mean those defined in Articles L. 311-1 to L. 311-3 of the Consumer Code with the exception of:
a) Sales or services for which payment is staggered, deferred or split;
b) Credit openings mentioned in article L. 311-9 of the same code;
c) Overdrafts on account;
d) Rental sales and rentals with option to purchase.
The provisions of the third to seventh paragraphs apply under the same conditions to loans which, taken out in another Member State of the European Community, or in another State party to the agreement on the European Economic Area having concluded with France a tax treaty which contains an administrative assistance clause with a view to combating fraud or tax evasion, satisfy equivalent regulations.
II. – The tax credit is equal to 25% of the amount of annual interest actually paid, withheld within the limit of 1,000 Euros. It is allocated from the year in which the loan subscriber constitutes a separate household.
The interest paid during the period during which the subscriber of the loan was attached to another tax household in application of 2 ° and 3 ° of 3 of article 6 gives rise to the right to the tax credit in the year from which this person becomes taxpayer. The tax credit is then equal to 25% of the interest actually paid during the period in question withheld within the limit of 1000 Euros per calendar year of reimbursement.
III. – The tax credit is deducted from income tax after imputation of the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-discharging deductions or deductions. If it exceeds the tax due, the
IV. – People who do not have their tax domicile in France do not benefit from the tax credit.
V. – The conditions of application of this article and in particular the obligations of lenders and borrowers are fixed by decree.
Article 200 quaterdecies
I. – Taxpayers domiciled in France within the meaning of article 4 B who acquire housing allocated to their main residence, directly or through a company not subject to corporation tax which provides it free of charge at their disposal, may benefit from an income tax credit for interest on loans contracted with a financial institution as a result of this transaction, as defined in Article L. 312-2 of the Code of the consumption.
The first paragraph of this I also applies to taxpayers who build a home intended to be assigned, upon completion, to their main home. In this situation, the loans mentioned in the first paragraph are understood to mean those which are contracted with a view to financing the acquisition of the land and the construction expenses.
The accommodation must, on the day it is used as the main residence of the beneficiary of the tax credit, meet the minimum surface and habitability standards mentioned in Article 244 quater J.
II. – The I does not apply to interest on allocated loans:
1 ° To the reimbursement in whole or in part of other credits or overdrafts in the account. However, the interest on loans taken out to replace the loans mentioned in I or to reimburse them gives rise to the right to the tax credit, within the limit of the interest appearing on the schedules of the initial loans and those of the annuities mentioned in the first paragraph. the III remaining to run;
2 ° To the acquisition of a home through a company not subject to corporation tax, when this home has previously belonged to the taxpayer directly or through a company not subject to the Corporation tax.
III. – Entitled to the tax credit the interest paid for the first five annuities of repayment of the loans mentioned in I, excluding borrowing costs and insurance contributions contracted to guarantee the repayment of loans.
When the loans are granted to a company not subject to corporation tax of which the taxpayer is a member and which makes available free of charge to the latter a building or part of a building belonging to him that he allocates to his home main, interest paid in proportion to the share of the taxpayer’s rights in the company corresponding to the housing concerned is taken into account.
IV. – The amount of interest mentioned in III giving entitlement to the tax credit may not exceed, for each tax year, the sum of 3,750 euros for a single, widowed or divorced person and 7,500 euros for a couple subject to common taxation. This amount is increased each year by 500 euros per dependent within the meaning of Articles 196 to 196 bis. The sum of 500 euros is halved in the case of a child deemed to be equally dependent on both parents.
The amounts of 3,750 euros and 7,500 euros are respectively increased to 7,500 euros for a disabled person who is single, widowed or divorced and to 15,000 euros for a couple subject to joint taxation when one of its members is disabled.
V. – The tax credit is equal to 20% of the amount of interest mentioned in III, within the limit mentioned in IV.
VI. – The I applies on the condition that the housing which is the subject of the loan is, on the date of payment of the interest, allocated to the use of the taxpayer’s main residence.
However, the I also applies to interest paid before the completion of the housing that the taxpayer has built or that he acquires in the future state of completion, when the latter undertakes to allocate this housing to his principal residence no later than December 31 of the second year following that of the conclusion of the loan contract.
When this commitment is not respected, the tax credit obtained by the taxpayer is the subject of a reversal for the year during which the commitment was not respected and at the latest on title of the second year following that of the conclusion of the loan contract. It is applied,
The I also applies to the interest paid by the taxpayer who, following a professional transfer, is no longer able to allocate the housing object of the loan to his main residence, provided that this housing is not rented out and that the taxpayer has not acquired a new home allocated to his main home or intended for this use.
VII. – The tax credit mentioned in I is charged against income tax after deduction of the tax reductions mentioned in articles 199 quater B to 200 bis, 200 octies and 200 decies A, tax credits and deductions or non-discharging deductions. If it exceeds the tax due,
VIII. – The I applies to interest on loans taken out in a member state of the European Community or in another state party to the agreement on the European Economic Area which has concluded a tax convention with France which contains an assistance clause. administration in order to fight against fraud or tax evasion, and which meet equivalent regulations.
IX. – The provisions of this article are exclusive of those mentioned in a of 2 of article 199 undecies A.
NOTE: Law nº 2007-1223 art. 5 II: The conditions of application of this article, in particular the obligations of lenders and borrowers, are specified by decree.
