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Press releases and law firm thought leadership

This page is dedicated to keeping readers informed of the latest news and thought leadership articles from law firms across the globe.

If your firm wishes to publish press releases or articles, please contact Shehab Khurshid on +44 (0) 207 396 5689 or shehab.khurshid@legalease.co.uk

 

Legal Developments Worldwide

Articles contributed by EMMANUEL JACQUES Avocats – Law Firm

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Investing in Saint Barth to make your dream come true ?

May 2017 - Real estate and construction. Legal Developments by EMMANUEL JACQUES Avocats – Law Firm.

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This is what you have to know

Saint Barth, also called Saint Bart’s ("Saint-Barthélemy" in French) is an island of small dimensions, but it has already proved promising when it comes to real estate investments and development.

The new French regulation applying to national insurance contributions for managers and shareholders

March 2013 - Corporate & Commercial. Legal Developments by EMMANUEL JACQUES Avocats – Law Firm.

More articles by this firm.

French insurance contributions on executive and shareholder remuneration (pay + dividends) have been substantially increased by the National Insurance Funding for 2013 Act, No. 2012-1404, of 17th December 2012. Until 31st December 2012, all dividends were subject to national insurance contributions on unearned income but henceforth, under Article L136-3 of the National Insurance Code, amended by Act No. 2012-1404, certain dividends are considered as pay received by executives and shareholders and are therefore subject to the national insurance contributions on pay. The Act also abolished the ceiling on health insurance contributions payable by the self-employed and all this means that businesses must rethink the way that they have been structured until now.