French Legislation In English

Search, Read and Apply French Law. In English.

20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.

Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

20+

french codes

Fully translated

2,400+

articles in English

Updated regularly

480+

court rulings linked

Per article

Free

full access

No login required

Showing 231240 of 952 articles for Art. 231 ter

French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter U

The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…

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

Article 199 ter K

The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 ter B

I. - Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C ter

Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 ter A

…ral credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which they are affiliated.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XVII bis: Exceptional corporation tax contribution

Article 235 ter ZAA

…on their taxable income, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016.This contribution is equal to 10.7% of the corporati…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XX: Tax on financial transactions

Article 235 ter ZD

…ing of Article L. 211-17 of the same code, and that this security is issued by a company whose registered office is located in France and whose market capitalisation exceeds one billion euros on 1 Dec…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIX: Social contribution on corporation tax

Article 235 ter ZC

…eed 763,000 euros per twelve-month period. Where a financial year or tax period is less than or greater than twelve months, the allowance is adjusted accordingly. The fraction mentioned in the first p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIVa: Special levy on translation differences on foreign currency loans

Article 235 ter XA

…rred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 1727, the company is liable for a levy corresponding to the c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXI: Annual deduction from the proceeds of additional premiums or contributions relating to cover against the risk of natural disasters as provided for in article L. 125-2 of the Insurance Code

Article 235 ter ZE

…ed for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disasters. This levy is paid by insurance companies. II. II - The rate of this levy is set at 12%. The le…

AI translation · Updated 8 Nov 2023Open Article
Common Questions

French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.

Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.

No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In French Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Lawyer
In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue

Related legal services

01 / Read

Browse the French codes

20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.

Read More
02 / Apply

Legal application report

A lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.

Read More
03 / Act

Talk to a French lawyer

Scope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.

Read More