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.

Crise Économique Et Sécurisation Fiscale Des Politiques De Financement Intragroupe.

These provisions apply to transfers of isolated assets carried out during fiscal years beginning on or after January 1, 2020.

La loi de finances pour 2020 transpose les mesures de lutte contre les dispositifs hybrides issues des directives ...

François Vignalou fait le point sur le régime de la TVA applicable aux baux commerciaux dans un article publié par La Tribune.

After the failed attempt of the Marc Jacob case (Conseil d'Etat, 31 May 2016, No. 393881, Jacob), the decision of the French Administrative Supreme Court dated 16 September 2019

The French tax authorities challenged, under the abuse of law doctrine, the tax deduction of the interest payments made by FCo, on the grounds that the issuance of the ORAs was purely tax motivated.

Following the informal council of finance ministers of the euro zone which was held on 16 September in Estonia...

Bermuda, the British Virgin Islands , and Jersey have been added. The Philippines have been removed.

The French "Conseil d'État" has rejected the appeal lodged by the "Union des clubs professionnels" trade union, which wished to submit a preliminary question to the CJUE concerning the inclusion or otherwise of royalties ...

Some companies, in order to retain their senior executives, set up a "management package" involving them in the company capital, in the form of share acquisition schemes.

Considering that such provisions had never been reviewed by the Conseil constitutionnel and could potentially create a breach of equality between taxpayers, the Conseil d'Etat requested a QPC from the Conseil constitutionnel.

The French social security financing law for 2008 has provided for two additional contributions on stock options and restricted stock units (RSUs).

Dans un arrêt du 28 mai 2025 (Cass. 1ère civ, 28 mai 2025 n° 23-18.737)...

The regulatory framework for investment funds is largely harmonised through the UCITS and AIFM Directives. The EU regulatory framework gives Member States discretion over certain structural and organisational aspects...

French Tax Update is a periodic publication that examines the French hot topics in the field of tax.

New legislation which came into force on 1 January 2012 has changed the way trusts and estates are treated in France for tax purposes.

The French Amended Finance Act for 2013 and the Finance Act for 2014, both dated 29 December 2013, have been adopted and entered into force on 31 December 2013.

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