personnes morales

Discussion in 'French-English Vocabulary / Vocabulaire Français-Anglais' started by janac, Aug 2, 2014.

  1. janac Senior Member

    This is on a French tax return for companies.

    Wikipedia gives two translations for "personne morale": "legal person" and "corporation" morale

    Which is the correct translation, in this context? Are both translations correct here?

    Cadre réservé aux sociétés de personnes dont les associés sont des personnes morales soumises à l'impôt sur le revenu et d'autres à l'impôt sur les sociétés.

    My translation:
    This section is for partnerships in which some of the partners are subject to personal income tax and others to corporate income tax.
    Last edited: Aug 2, 2014
  2. Glasguensis

    Glasguensis Signal Modulation

    English - Scotland
    There is no equivalent concept in English, so the translation largely depends on the context. In this context I would suggest shareholders.
  3. janac Senior Member

    Ok, thank you. Since I won't be taking a course in French business, let me know if I understand what's being said in the sentence. Is it saying that some of the shareholders are subject to being taxed as a person and some are being taxed as a corporation?
  4. Michelvar

    Michelvar quasimodo

    Marseille - France
    French from France
    The French sentence is awkward, does if come from an official paper from government?

    it can be translated into:
    .... in which some of the partners are companies, subject to personal income tax and others .....
  5. janac Senior Member

    Yes, this is a 2014 tax return.

    Thank you for the clarification. I understand the sentence now.

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