Capital gains may be realised by individuals in the course of managing their private assets or in the pursuit of a business activity. Capital gains realised by private individuals The taxation of capital gains realised by private individuals applies to capital gains on real property and capital gains on the sale of transferable securities or [...]
This category covers income from variable-yield and fixed-income securities. Income from variable-yield securities includes income from shares and similar income distributed by legal entities liable for corporation tax. Income from fixed-income securities includes income from bonds and other negotiable debt securities and income from receivables, deposits, guarantees, shareholder advances, Treasury bills and short-term notes issued [...]
This category includes: • wages, salaries, compensation and emoluments received in consideration of an employment, including the remuneration of senior managers of joint-stock corporations (chairman of the board, chief executive officer, deputy CEOs and members of the management board) and managers of limited liability companies, allowances paid to members of the French and European Parliaments [...]
Income from real property includes income from urban or rural developed or non-developed property in France or in other countries. However, where such income is linked to the pursuit of an industrial, commercial, craft, agricultural or non-commercial activity, it is included in the profits of the activity according to the relevant rules. Recipients of income [...]
Agricultural profits include in principle all income that farmers, tenant farmers or working owners derive from the operation of rural property. Generally speaking, agricultural profits include income derived from crop farming, livestock farming, forestry and the sale of biomass or energy mostly derived from farming. There are three regimes – notional, simplified actual profit and [...]
Professional profits include the profits of the professions and of offices and practices whose holder does not have trader status, and the profits of all occupations, for-profit concerns and sources of profit not falling within any other category of profits or income (regular stock market trading, copyright, income received by inventors, etc.). Taxpayers taxed on [...]
Business profits include profits from industrial, commercial and craft activities, from certain activities taxed in that category by law (such as profits made by property dealers) and, under certain conditions, from secondary activities. The rules for determining the tax base are in principle identical to those that apply to corporation tax. However, the territorial rule [...]
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