Subject to the provisions of Article 6, the associated partnerships and general partners of limited partnerships are, when these companies did not opt for the taxation of limited liability companies personally subject to tax on income from social benefits commensurate with their rights in society. In case of dismemberment of ownership of all or part of the shares, the life tenant is subject to tax on income for the portion corresponding to rights in the benefits conferred by its quality of life tenant. The bare owner is not subject to income tax at the rate of income taxed in the hands of the usufructuary.
It is the same under the same conditions: 1 °
members of civil society who are not, in law or in fact, one of the types of companies referred to in Article 206 1 and, subject exceptions provided for in section 239 b, does not engage in a business or transactions referred to articles 34 and 35;
2 Members of ventures - including syndicates - are indefinitely responsible and whose names and addresses were given to the administration;
3 members of limited liability companies which have opted for the tax treatment of partnerships in accordance with Article 3 of Decree-IV ° 55-594 of 20 May 1955, modified, or those provided by Article 239 bis AA.
4 of a single member limited liability company if that shareholder is an individual;
5 of shareholder or shareholders of a farm with limited liability.
NOTE: Act 2006-11 2006-01-05 art. 9 II Official Journal January 6, 2006: "The provisions of I apply to taxes owed to the financial years ending on or after the date of publication of this law."
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