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France's 2027 Finance Bill and Social Security Financing Bill propose significant changes to the taxation and social security treatment of employment termination payments, introducing a unified exemption cap of one Annual Social Security Threshold (PASS) that would dramatically reduce tax benefits for severance indemnities. The reforms would affect redundancies, mutual terminations, collective redundancy plans, and even court-awarded settlements, with potentially retroactive application raising serious lega

The Council of State, in a decision handed down in plenary session, ruled that, in reality, the contribution of shares to a company at a reduced value dissimulated a gift that was taxable for the company...