Dans le cadre de la loi industrie verte ayant une optique d'accompagnement de la transition énergétique, un nouveau crédit d'impôt a été déployé en mars 2024.

In 2000, the head of the French tax grouping (Parent) sold to its subsidiary in charge of financial matters and inactive participations (FinCo) the shares of an inactive subsidiary (Sub).

Depuis le 15 février 2025, l'article 163 bis H du CGI encadre la fiscalité des management packages.

In a nutshell, where the market value of such shares at the time of their issuance is lower than their book value, the difference may not be deducted from the taxable profits of the taxpayer at the time of the sale.

Article 18 of the Finance Law for 2012 introduced a limitation on the deductibility of capital losses incurred on the sale of shares occurring less than two years after their issuance...

Unlike the aforementioned QPC rulings, the Conseil Constitutionnel did not find the provisions of the FTC relating to the taxation of dividends received by individual shareholders fully compliant with the French Constitution.

The European Union's fragmented approach to Real Estate Investment Trust (REIT) taxation creates significant cross-border challenges, with structures potentially facing up to three layers of taxation despite domestic...

On 2 July 2014, the 1st Civil Chamber of the French Cassation Court reaffirmed that a tortfeasor is liable for all consequences resulting from his or her tort. The victim of the tort has no duty to mitigate losses in the interests of the tortfeasor.

The French Government has introduced a new support measure for companies experiencing difficulty due to the COVID-19 pandemic.

My wife and I are residents of France. We would like to gift an interest in our home to our children while retaining a right to live there.

Le crédit d'impôt recherche (CIR) est une mesure fiscale destinée à soutenir les entreprises dans leur démarche de recherche-développement. Il réduit l'impôt dû par l'entreprise par la déduction...

The 40 percent tax relief on the amount of dividends received has been maintained.

Le régime des contributions sociales relatives aux attributions d'actions gratuites (« AGA ») prévoit notamment l'application d'une contribution patronale assise sur la valeur, à la date d'acquisition.

En dépit de ses aspects négatifs, le Brexit aura au moins le mérite de mettre le projecteur sur certaines conséquences concrètes de l'appartenance à l'Union européenne que les opinions publiques ont

L'IP Box s'impose comme un levier fiscal central pour la valorisation des actifs de Propriété Intellectuelle (PI) en Europe, dans un cadre désormais harmonisé par l'approche...

Please see our Update for July 2014 for further details on the facts and legal background of this case involving a French taxpayer who was trading in Dutch equities derivatives.

François Vignalou est intervenu pour l'article « L'exonération du régime mère-fille dépasse le seul cadre de l'impôt sur les sociétés » pour L'AGEFI.

As discussed in previous French Tax Updates, the treatment of French source dividends paid to foreign nonprofit organizations (NPOs) raises the issue of comparability of NPOs with French nonprofit organizations.

While a French-U.S. perspective is reflected in this article, most foreign tax lawyers practicing in the U.S. may find part of their own experience mirrored here.

Orrick's Jean-Pierre Martel, Anne-Sophie Kerfant and Diane Lamarche achieved a tremendous victory last week in a decision that has been hailed as a "surprise verdict" by the New York Times.