News

France - Tax credit: Reduction of the overall amount of tax credits in 2013

June 8, 2017

According to the Finance Law for 2013 (Loi de finances pour 2013, LF 2013), the cap for the overall amount of tax credits (under article 200-0 A of the French Tax Code) for 2013 is EUR 10.000.
In 2012, the cap for the overall amount of tax credits was EUR 18.000 + 4% of the taxable income. This amount has been reduced in the Finance Law for 2013 and the reference to the taxable income has been removed.

IBFD source

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