Key Benefits:
Publics concerned: bodies of general interest whose headquarters is located in a Member State of the European Union or in a State Party to the European Economic Area having concluded with France a tax agreement containing an administrative assistance clause to combat tax evasion or fraud, which receive donations granted to their benefit by individuals and companies located in France. These donors are also concerned by this decree.
Subject: the system of patronage provided for in sections 200, 238 bis and 885-0 V bis A of the General Tax Code is now open on the approval of the tax administration to the donations to the aforementioned foreign agencies when they present objectives and characteristics similar to those of the French organizations (associations, foundations, etc.) meeting the conditions set out in these articles.
The purpose of this Order is to establish the terms and conditions for the application of the accreditation procedure thus established and to provide for the necessary declarative adjustments in order to allow for a budgetary monitoring of the amount of donations so granted by French taxpayers to these organizations.
Entry into force: from the day after its publication in the Official Gazette.
Notice: the decree specifies the terms of the accreditation procedure and the reporting obligations to donors. In the event of a donation to a non-registered organization, the tax reduction is not questioned when the taxpayers produce the documents that are identical to those that the organizations are required to submit in the registration process.
The order attached to the decree sets out the model of the application for approval to be submitted by the organizations that have their seat abroad, the required supporting documents and the tax department responsible for instructing the application.
References: the new provisions of this Decree are available on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy, Finance and Industry and the Minister of Budget, Public Accounts, Public Service and State Reform, Government Spokesperson,
Vu le General Tax Codeincluding articles 200, 238 bis and 885-0 V bis A and its annex III;
Vu la Act No. 2009-1674 of 30 December 2009 for 2009, including Article 35, Part IV,
Decrete:
In annex III to the General Tax Code, in Book I, Part I, Part I, Chapter I, Section III, it is inserted an 11° bis entitled "Reducement of tax granted for donations made by individuals" including sections 46 AW bis to 46 AW quater as follows:
"46 AW bis. ― The application for approval referred to in 4 bis of Article 200 of the General Tax Code is submitted in French on paper, in accordance with a model set by decree of ministers responsible for the economy and the budget, to the central departments of the General Directorate of Public Finance by the agency having its seat in a Member State of the European Union or in a State party to the European Economic Area having concluded with France a tax evasion agreement containing a clause of evasion
"The supporting documents are attached to the application, the list of which is set by order of the ministers responsible for the economy and the budget and their translation into the French language, attesting that the organization pursues objectives and presents characteristics similar to the bodies whose headquarters is located in France meeting the conditions set out in section 200 of the General Tax Code.
"Renewal applications are submitted in the same manner.
"46 AW ter. I. ― The decision is made by the minister responsible for the budget. Its decision is notified to the organization, it is motivated in case of refusal.
“II. ― The approval granted under a first application shall cover the period between the date of notification and December 31 of the third year following that date.
"Renewal applications must be submitted no later than June 30 of the last year covered by the licence. In the event of renewal, the licence will be granted for a three-year period beginning January 1. In the event of a refusal to renew a licence, the current licence will produce its effects until its end.
"III. ― The list of approved bodies is published on the tax administration website. This list is updated to each accreditation decision.
"IV. ― Accreditation may be withdrawn by a reasoned decision of the Minister responsible for the budget when it is determined that the organization, in whole or in part, no longer pursues objectives or presents any similar characteristics to the organizations that are located in France meeting the conditions set out in section 200 of the General Tax Code. This decision is notified to the organization and the list referred to in III is updated.
"46 AW quater. I. ― The amount of donations to organizations referred to in 4 bis of section 200 of the General Tax Code is indicated separately on the income tax return provided for in section 170 of the same year code for which donations are made.
“II. ― For the application of the second paragraph of Article 200 4 bis, the documents to be provided within the time limit for filing the declaration are those mentioned in the second paragraph of Article 46 AW bis. »
In annex III to the general tax code, in book I, first part, title I, chapter II, section 0I sexies is supplemented by articles 46 quindecies QA to 46 quindecies QC as follows:
"46 quindecies QA. ― The application for approval referred to in 4 bisArticle 238 bis of the General Tax Code is presented in French on paper, in accordance with a model set by decree of the Ministers of the Economy and Budget, to the central departments of the General Directorate of Public Finance by the body having its seat in a Member State of the European Union or in a State Party to the European Economic Area having concluded with France a tax convention containing an administrative assistance clause to combat tax evasion or fraud.
"A supporting document is attached to the request, the list of which is set by order of the ministers responsible for the economy and the budget and their translation into the French language, attesting that the organization pursues objectives and presents characteristics similar to the bodies whose headquarters is located in France meeting the conditions set out in the document.Article 238 bis of the General Tax Code.
"Renewal applications are submitted in the same manner.
« 46 quindecies QB. ― I. ― The decision is made by the minister responsible for the budget. Its decision is notified to the organization, it is motivated in case of refusal.
“II. ― The approval granted under a first application shall cover a period between the date of notification and December 31 of the third year following that date.
"Renewal applications must be submitted no later than June 30 of the last year covered by the licence. In the event of renewal, the licence will be granted for a three-year period beginning January 1. In the event of a refusal to renew a licence, the current licence will produce its effects until its end.
"III. ― The list of approved bodies is published on the tax administration website. This list is updated to each accreditation decision.
"IV. ― Accreditation may be withdrawn by a reasoned decision of the Minister responsible for the budget when it is determined that the organization, in whole or in part, no longer pursues objectives or presents any features similar to those organizations that are located in France that meet the conditions set out in the AgencyArticle 238 bis of the General Tax Code. This decision is notified to the organization and the list referred to in III is updated.
"46 quindecies QC. ― I. ― The amount of donations to organizations mentioned in 4 bisArticle 238 bis of the General Tax Code is indicated separately on the special declaration provided for in Article 49 septies X.
“II. ― For the application of the second paragraph of 4 bis of section 238 bis, the documents to be provided within the time limit for filing the special declaration are those mentioned in the second paragraph of section 46 quindecies QA."
In Appendix III to the General Tax Code, in Book I, Part I, Part IV, Chapter I bis is supplemented by articles 299 decies to 299 duodecies as follows:
"Art. 299 decies.-The application for approval referred to in twelfth paragraph of Article 885-0 V bis A of the General Tax Code is presented in French on paper, in accordance with a model set by decree of ministers responsible for the economy and the budget, to the central departments of the general public finance branch by the body having its seat in a Member State of the European Union or in a State party to the European Economic Area having concluded with France a tax convention containing an administrative assistance clause to combat tax evasion or fraud.
"A supporting document is attached to the request, the list of which is set by order of the ministers responsible for the economy and the budget and their translation into the French language, attesting that the organization pursues objectives and presents characteristics similar to the bodies whose headquarters is located in France meeting the conditions set out in the document.Article 885-0 V bis A of the General Tax Code.
"Renewal applications are submitted in the same manner.
"Art. 299 undecies.-I. ― The decision is made by the minister responsible for the budget. Its decision is notified to the organization, it is motivated in case of refusal.
“II. ― The approval granted under a first application shall cover the period between the date of notification and December 31 of the third year following that date.
"Renewal applications must be submitted no later than June 30 of the last year covered by the licence. In the event of renewal, the licence will be granted for a three-year period beginning January 1. In the event of a refusal to renew a licence, the current licence will produce its effects until its end.
"III. ― The list of approved bodies is published on the tax administration website. This list is updated to each accreditation decision.
"IV. ― Accreditation may be withdrawn by a reasoned decision of the Minister responsible for the budget when it is determined that the organization, in whole or in part, no longer pursues objectives or presents any features similar to those organizations that are located in France that meet the conditions set out in I of Article 885-0 V bis A of the General Tax Code. This decision is notified to the organization and the list referred to in III is updated.
"Art. 299 duodecies. I. ― The amount of donations to organizations referred to in twelfth and thirteenth paragraphs of Article 885-0 V bis A of the General Tax Code is mentioned separately on the solidarity tax return on the fortune provided for in section 885 W of the same code.
“II. ― For the purposes of the thirteenth paragraph I of Article 885-0 V bis A, the documents to be provided within the time limit for filing the declaration are those mentioned in the second paragraph of Article 299 decies. »
The Minister of Economy, Finance and Industry and the Minister of Budget, Public Accounts, Public Service and State Reform, spokesman of the Government, are responsible, each with regard to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on 28 February 2011.
François Fillon
By the Prime Minister:
Minister of Economy,
finance and industry,
Christine Lagarde
Minister of Budget, Public Accounts,
public service and state reform,
Government spokesperson,
François Baroin
