French General Tax Code
In forceThe following are exempt from business property tax:
1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher education establishments that have entered into an agreement pursuant to Article L. 718-16 of the same code or which have been recognised as being in the public interest;
1° bis The consular higher education establishments mentioned in Article L. 711-17 of the French Commercial Code for their initial and continuing vocational training and research activities, as well as the bodies mentioned in the first paragraph of 1 bis of article 206 of this code, in respect of their shareholding in these establishments or in respect of the financing of their activities;
2° Painters, sculptors, engravers and draughtsmen considered as artists and selling only the product of their art;
2° bis Photographers authors, for their activity relating to the taking of photographs and the transfer of their works of art within the meaning of article 278 septies and I of article 278-0 bis or of the rights mentioned in g of l'article 279 and relating to their photographic works;
3° Authors and composers, teachers of literature, science and the arts for pleasure, primary school teachers ;
4° Lyric and dramatic artists;
5° Midwives and nurses;
6° Repealed;
7° Sportsmen and sportswomen for the sole purpose of practising a sport;
8° Lawyers who have completed the training provided for in Chapter II of Title I of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions, for a period of two years from the year following the start of practice as a lawyer;
9° Members of the health reserve corps constituted under the conditions provided for in titre III du livre Ier de la troisième partie du code de la santé publique pour leurs activités exercées à ce titre.
