TAXATION OF PARTNERSHIP MEMBERS
Article 8 of the CGI
These principles apply: – partners of general partnerships; – the general partners of limited partnerships ; – members of civil societies not subject to corporation tax – associates of professional civil societies referred to in article 8 ter of the CGI – associates of civil society means referred to in article 239 quater A of the CGI – to members of joint ventures, including financial syndicates, who are indefinitely responsible and whose names and addresses have been indicated to the administration 4 as well as to partners of de facto companies (CGI, art. 238 bis L and M) ; – members of limited liability companies who have opted for the tax regime for partnerships, including those mentioned in article 239 bis AA of the CGI – to the sole shareholder of a limited liability company when this partner is a natural person (one-person limited liability company: EURL); – to the sole shareholder or to the partners of a limited liability farm (EARL) – members of economic interest groups, public interest groups 5 and European economic interest groupings – partners of transparent condominium real estate companies referred to in Articles 8 bis and 1655 ter of the CGI – to the members of the joint ownerships except for different distribution of profits concluded by agreement between the joint owners, with a certain date before the end of the financial year (BIC, BA) or before the end of the tax year (BNC); – members of companies of co-owners of vessels referred to in article 8 quater of the CGI (see also CGI, art. 39 E); – members of forestry groups, agricultural groups for joint operations, agricultural land groups or agricultural land groups; – members of mixed forest management unions and forest union groups; -members of racehorse or stallion co-ownerships who meet the conditions mentioned in article 238 bis M of the CGI; the statutes and operating procedures of the stallion co-ownerships must comply with standard statutes approved by decree (CGI, art. 8 quinquies and 39 F; – members of racehorse career associations formed in the form of a conventional joint ownership ( – to the indefinitely responsible members of the associations of lawyers mentioned in article 7 of law n ° 71-1130 of December 31, 1971, whose names and addresses have been indicated to the administration (CGI, art. 238 bis LA; ). Transfer of social rights Individuals exercising their activity within the framework of a company referred to in Articles 8 and 8 ter of the CGI |