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The Paris Administrative Court of Appeal offered some crucial guidance on the special income tax exemption applying to impatriate employees in France in a recent decision issued March 16, 2021.

Le TA de Paris juge qu'une société agit contrairement à son propre intérêt en souscrivant à un emprunt bancaire à des conditions de marché afin de financer une réduction...

The Law for the promotion of labor, employment and purchasing power (“Loi en faveur du travail, de l'emploi et du pouvoir d'achat”) of August 21, 2007, known as the "TEPA law", which entered into force on October 1, 2007, institutes a tax exemption regime for employees as well as an exemption regime regarding the employer and employee shares of social security contributions on overtime.

This French Tax Update will focus on (i) the main provisions of the draft Finance Bill for 2016 issued by the French Government on September 30, 2015 and to be discussed before the French Parliament between October and December, (ii) the amendment signed in March 2015 in respect of the France/Germany double tax treaty, and (iii) the decision issued in early September by the European Court of Justice in the Steria case.

在非官方的宽限期结束后，无法完全遵守法国个人所得税代扣代缴（Pay as you Earn ,PAYE）的雇主将面临罚款。

France has long laid out a welcome mat to international firms looking to grow their business. However, getting used to French working habits can be difficult and cross cultural awareness is essential.

Amendments introduced by the law of 13 August 2004 on health insurance (the "Law") with respect to the tax applied on pharmaceutical product turnover ("Pharmaceutical Tax") will affect entities carrying out a wholesale activity of pharmaceutical products (including advertising, documenting, testing and controlling as well as warehousing related to pharmaceutical products).

Denmark has no longer been bound by any tax treaty with France since 2009.

Depuis le 1er janvier 2025, les titres souscrits en exercice de bons de souscription de parts de créateurs d'entreprises (« BSPCE ») sont soumis à une nouvelle distinction entre deux catégories de gains...

The n° 2020-290 Emergency Law dated March 23rd, 2020 aimed at addressing the Covid-19 epidemic, empowers the French Government to take within a period of three months following its publication...

La Cour administrative d'appel de Nancy confirme que la plus-value réalisée lors d'une cession de titres est imposable au titre de l'année au cours de laquelle l'opération intervient et que le paiement.

La CAA de Paris rejette la qualification d'acte anormal de gestion retenue par l'administration fiscale concernant le versement d'indemnités de résiliation anticipée de prêts intragroupe.

La loi de financement de la sécurité sociale pour 2026 augmente le taux de la CSG sur certains revenus du capital de 1,4 % et pérennise le nouveau traitement social appliqué aux gains de « Management Package ».

Un joueur de football professionnel, résident fiscal de France de 2012 à 2016 et évoluant dans un club français était également joueur de la sélection argentine.

L'une des mesures phare prévue par le PLF24 est la transposition de la Directive visant à assurer un niveau minimum d'imposition mondial pour les groupes d'entreprises...

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 ...

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

In a circular published on May 1, 2025 (Circular No. 2025-05), Unédic clarified the consequences of the reduction in the employer unemployment insurance contribution on the modulation system that applies in certain sectors of activity.