This is the second in our series of four articles examining the legal considerations that non-French real estate lenders should examine when financing commercial real estate in France in a non-distressed context.

We highlight the key changes introduced by the French loi de simplification de la vie économique (SVE) for commercial tenants – and, crucially, what tenants can do about them now

While it is still too early to take a position on the actual consequences of the Brexit, the main tax implications for groups with operations both in France and in the UK can and should already be anticipated.

If a senior manager or management team is relocated into or out of your jurisdiction, does your country have a view about whether the transfer is purely a services transfer, or includes an intangible asset such as goodwill ...

As explained in the January 2017 edition of Insights, the end of the year in France is always marked by a fiscal legislative process to amend the current year's finance law ...

La France impose trois exigences cruciales en matière de prix de transfert : la documentation (A), la déclaration annuelle (B) et la déclaration pays-par-pays (CbCR) (C).

Le Conseil d'État rappelle que la seule qualité de gérant de la société mère et la connaissance des affaires ne suffisent pas à établir la qualité de « maître de l'affaire »...

Article 11 of the Finance Law for 2003, codified under Article 208-C of the French Tax Code (FTC), provides for a new tax regime to the benefit of real estate companies which are listed on a French stock exchange. This tax regime (the SIIC Regime) exempts from French corporate income tax, subject to certain distribution requirements, rental income earned by such companies as well as capital gains that they realize on the sale of real estate assets, shares in real estate partnerships which are tr

French trust legislation has been in effect for 10 years, during which time some early uncertainties about its application have been resolved.

Le Conseil d'Etat confirme l'existence d'un établissement stable et caractérise une activité occulte en l'absence de déclaration de cet établissement en France...

Dans une décision importante qui sera publiée au Recueil (CE, 8 novembre 2024, n° 471147, Sté Foncière Vélizy Rose), le Conseil d'État se prononce sur plusieurs questions clés concernant la condition de bénéficiaire...

Le Conseil d'Etat a donné acte du désistement de la SAS Invest Conseils dans le cadre de l'affaire pour laquelle le Tribunal administratif de Paris et la Cour administrative d'appel de Paris ont considéré que la somme...

La Cour administrative d'appel de Versailles juge qu'une société peut avoir en France son siège de direction effective...

La Cour administrative d'appel de Paris se prononce sur l'imputation en France des pertes réalisées par une succursale établie dans un autre Etat membre (CAA Paris, 7 février 2025, n° 23PA02765).

Si l'adoption du RGPD a permis d'établir de véritables droits protecteurs des personnes physiques, certaines entreprises ne semblent pas véritablement en saisir la portée.

La Cour administrative d'appel de Nancy confirme que la moins-value constatée lors de la cession de titres souscrits dans le cadre d'une recapitalisation...

The present French Tax Update will focus on an overview of several noteworthy French tax court decisions issued during the past few months.

There are various sources of transfer pricing controversy in France. While it is clearly hard if not impossible to quantify the usual elements of debate between the French Tax Authorities...

Pour l'application des règles de prescription aux déficits fiscaux reportables en avant, la Cour administrative de Paris juge qu'une entreprise ne peut pas se prévaloir...

Regardless of the status of their French operations, it's crucial for foreign companies to understand their local tax obligations and ensure they meet the filing deadlines to avoid any penalties.