Tax instructions
- BOI 5 B-10-11 no. 42 of 11 May 2011: relative to private sponsorship (update)
- BOI 7 G-6-09 of July 2, 2009: Exemption of donations and bequests to endowment funds
- BOI 4 C-3-09 No. 40 of 9 April 2009: payments made to endowment funds
- BOI 7 S-5-08 no. 61 of 9 June 2008: solidarity tax on wealth. Calculation of tax. Tax Reduction on Donations to Certain Charities
- BOI 7 S -3-08 n°41 of 11 April 2008: solidarity tax on wealth. Calculation of tax. Tax reduction for investment in SMEs.
- BOI 7 S-2-08 no. 23 of 21 February 2008 on the scheme for the reduction of the wealth solidarity tax introduced by Article 16 of the Law in favour of labour, employment and purchasing power (no. 2007-1223 of 21 August 2007), for investment in small and medium-sized enterprises (SMEs) within the Community
- BOI 5 B-21-07 no. 133 of 31 December 2007: donations for the restoration of private historical monuments
- BOI 5 B-14-07 no. 71 of 16 May 2007: update of the threshold of authorised counterparties for individuals
- BOI 4 H-5-06 no. 208 of 18 December 2006 on the general tax regime of non-profit organizations, the definition of the disinterested management of these organizations, and the exemption of corporation tax from the taxable income of foundations recognized as being of public utility
- BOI 5 G-2-06 no. 175 of 26 October 2006 concerning, in particular, the tax system for literary, scientific or artistic production and the definition of works of art in plastic creation
- BOI 5 B-27-05 no. 168 of 13 October 2005: corporate and private sponsorship, alumni associations
- BOI 13 L-5-04 no. 169 of 19 October 2004 concerning the guarantee granted to certain bodies authorised to receive donations ("tax rescript")
- BOI 4 C-5-04 no. 112 of 13 July 2004 on measures to encourage corporate sponsorship
- BOI 5 B-9-04 no. 66 of 9 April 2004 relating to private sponsorship
- BOI 5 B-1-04 no. 1 of 5 January 2004 on the procedures for issuing tax receipts
- BOI 7 S-4-03 no. 176 of 6 November 2003 on the temporary transmission of usufruct
- BOI 4 C-6-02 no. 184 of 24 October 2002: national treasures, original works of living artists
- BOI 4 C-2-00 No. 86 of 5 May 2000 on payments to works or bodies of general interest
- BOI 5 B-17-99 no. 186 of 4 October 1999 on tax reductions for donations
- BOI 4 H-1-99 No 33 of 19 February 1999 on the rules applicable to the determination of the tax treatment of associations governed by the 1901 Act
- BOI 4 H-5-98 no. 170 of 15 September 1998 on non-profit organizations and the concept of general interest
- BOI 4 C-3-92 no. 125 of 23 June 1992 on the scheme of payments to corporate foundations
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