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  • Article

    Financial Update France September 2026

    As France transitions from a challenging summer marked by devastating wildfires into autumn, residents face important financial updates including revised tax payment schedules and increased savings account interest rates. This comprehensive financial update covers everything from Prufund investment performance and market resilience to government energy-efficiency funding changes, providing essential guidance for expatriates and French residents navigating their financial planning
    FranceWealth Management
    Spectrum IFA Group
    Spectrum IFA Group
  • Article

    Incompatibility Of The French 3% Tax With The Parent-Subsidiary Directive

    The CJEU confirmed on 17 May 2017 that the French 3% tax on distributed earnings is contrary to the Parent-Subsidiary Directive.
    FranceTax
    Gowling WLG
    Gowling WLG
  • Article

    COVID-19: Moratorium To Suspend Certain Tax Deadlines Relating To Statutes Of Limitation, Tax Audits, And Recovery Of Tax Receivables

    On March 23, 2020, the French Parliament adopted an emergency law establishing a "state of health emergency",...
    FranceCoronavirus (COVID-19)
    Cleary Gottlieb Steen & Hamilton LLP
    Cleary Gottlieb Steen & Hamilton LLP
  • Article

    Mise à jour du BOFiP (BOI-RSA-GEO-40-10-10, 11/08/2025) : extension du régime fiscal des impatriés aux salariés postulant en France depuis l'étranger

    L'article 155 B du Code général des impôts (CGI) prévoit que l'exonération attachée au régime des impatriés bénéficie aux salariés et dirigeants appelés de l'étranger pour occuper, pendant une durée limitée, un emploi au sein d'une entreprise établie en France.
    FranceTax
    Mayer Brown
    Mayer Brown
  • Article

    Tax News – Conventions de management fees & Nouvel instrument multilatéral pour le Pilier 2

    Nous avons le plaisir de partager avec vous une sélection de quatre actualités fiscales susceptibles de vous intéresser.
    FranceTax
    Mayer Brown
    Mayer Brown
  • Article

    France Relaxes The New Rules On Hybrid Loans

    The French tax authorities have submitted for public consultation draft tax regulations interpreting the anti-hybrid loan provision.
    FranceTax
    Reinhart Marville Torre
    Reinhart Marville Torre
  • Article

    What You Need To Know About The French Tax On Health Insurance (TSA)

    The scope of the French TSA (tax on health insurance) is quite broad, covering all premiums or contributions paid to French or foreign insurance companies, mutual unions or related companies covering health risk in France.
    FranceInsurance
    TMF Group BV
    TMF Group BV
  • Article

    Contribution At A Reduced Value: A Taxable Gift For The Beneficiary Company

    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...
    FranceTax
    August Debouzy
    August Debouzy
  • Article

    Mise À Jour De La Liste Française Des ETNC

    L'arrêté du 18 avril 2025 modifie la liste des États et territoires non-coopératifs (« ETNC ») au sens de l'article 238-0 A du Code général des impôts. Sont retirés de la liste, les Bahamas, le Belize et les Seychelles.
    FranceTax
    Mayer Brown
    Mayer Brown
  • Article

    No Reassessment Of The Sale Price By The French Tax Authorities In The Absence Of Evidence Of Concealed Consideration

    The French Council of State has ruled that tax authorities cannot substitute fair market value for the sale price in a notarized deed without proving an actual under-the-table payment. This landmark decision clarifies the limits of tax authority powers in challenging real estate transaction prices and establishes important precedent for cross-border property disposals involving non-resident entities.
    FranceTax
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Tax Authorities Update Their Position On Wrongly Invoiced VAT

    In a new publication dated January 8, 2025, the tax authorities have clarified the conditions and procedures for adjusting wrongly invoiced VAT.
    FranceTax
    UGGC Avocats
    UGGC Avocats
  • Article

    French Legal And Regulatory Update – July/August 2019

    France – Clarification on the "must carry" obligation and framing in the case of the neighbouring rights of an audiovisual communication company by the Cour de Cassation
    FranceStrategy
    Hogan Lovells
    Hogan Lovells
  • Article

    French Tax Legislation Applicable To Trusts: New Penalties Apply To The Trustees For Failure To Comply With The Reporting Obligations

    Until now, Article 1736 IV bis of the French Tax Code (FTC) has imposed very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
    FranceTax
    Gowling WLG
    Gowling WLG
  • Article

    The French Trust Registry Is Now Online

    On 5 November 2013, the French Parliament voted in favour of a new Act introducing a trust registry to fight against tax evasion.
    FranceTax
    Gowling WLG
    Gowling WLG
  • Article

    Withholding Tax On Nonresidents (Article 182 A Of The French Tax Code): Tax Residence Under Article 4 B Of The French Tax Code Takes Precedence Over The Franco-Swiss Tax Treaty

    In a recent decision, the French Administrative Supreme Court ruled on the applicability of the withholding tax provided for in Article 182 A of the French Tax Code (FTC)...
    FranceTax
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    Quote-part de benefices perçue d une SCCV et taxe sur les salaires

    Le Conseil d'État juge que les quotes-parts de bénéfices perçues par une société dans des sociétés civiles doivent être traitées comme des produits financiers non soumis à la TVA...
    FranceTax
    Mayer Brown
    Mayer Brown
  • Article

    Rejet De La Première Partie Du Projet De Loi De Finances Pour 2025 À L'assemblée Nationale En Première Lecture

    Le volet « recettes » du Projet de Loi de Finances pour 2025 (PLF) a été rejeté par les députés à l'Assemblée nationale le 12 novembre 2024.
    FranceTax
    Mayer Brown
    Mayer Brown
  • Video

    Lancement de Start You Up 2019 : Le programme de croissance par August Debouzy à destination des start-ups et des projets innovants (Video)

    En 2013, August Debouzy a créé son concours START YOU UP, un programme d'accompagnement juridique à destination des jeunes pousses de la Tech française.
    FranceAntitrust/Competition Law
    August Debouzy
    August Debouzy
  • Article

    Bercy Lock: The Senate Adopts In First Reading Bill For Fighting Against Fraud

    In the previous episode, we presented the various proposals made in the report prepared by the parliamentary information commission on prosecution of tax offences.
    FranceCriminal Law
    August Debouzy
    August Debouzy
  • Article

    Mandatory Employer-Paid Medical Insurance In France: Syntec CBA

    Companies in France that depend on the Syntec Collective Bargaining Agreement (CBA) must now apply the new medical insurance rules published on 24 December 2015.
    FranceEmployment and HR
    TMF Group BV
    TMF Group BV
  • Showing 41–60 of 227 results

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