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

On September 5, 2014, French Minister of Finance Michel Sapin and Luxembourgian Minister of Finance Pierre Gramegna signed an amendment to the France–Luxembourg Tax Treaty.

Since July 29, 2011, trustees of trusts having a connection with France are subject to reporting requirements in France.

La dématérialisation des factures s'intègre dans l'évolution de la digitalisation de la fiscalité déjà mise en œuvre dans la comptabilité, l'impôt sur les sociétés et même pour les particuliers...

The desire to adjust tax policy in the digital age is not new.

Further to the introduction of thin-capitalization rules in 2007, which limited the deduction of interest accruing on intragroup debt financing and the enlargement of their scope in 2011 to third-party debt secured by guarantees provided by an affiliate, France has just introduced another limitation of the deductibility of interest expenses for holding companies.

On March 23, 2020, the French Parliament adopted an emergency law establishing a "state of health emergency",...

The so-called ‘Macron law' enacted on 6 August 20151 significantly changes the rules governing Restricted Stock Units (RSUs).

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.

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

Article 1736 IV bis of the French Tax Code (FTC) imposes very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.

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.

Au sein des programmes de Citoyenneté par Investissement (CBI), la prise de décisions éclairées est d'une importance capitale. Il est essentiel de dissiper l'idée préconçue selon...

Acquiring a French château involves navigating complex fiscal and legal considerations, from choosing between personal ownership and establishing a Société Civile Immobilière to managing wealth tax obligations and capital gains relief. Understanding these intricacies—including inheritance rules, rental income taxation, and long-term ownership benefits—is essential for protecting and optimizing your investment in France's luxury real estate market.

The Modified Finance Bill for 2014 will be reviewed by the Finance Committee of the lower Chamber of French Parliament on June 18.

Nous avons le plaisir de partager avec vous une sélection de quatre actualités fiscales susceptibles de vous intéresser.

Under Article 990 D of the French tax code, companies and other entities which own French real estate, directly or indirectly, are subject to an annual 3% tax applied to the market value of the real estate.

La loi de finances pour 2023 apporte plusieurs modifications au statut des JEI:

Le sujet concerne essentiellement les personnes physiques souhaitant céder des titres qu'ils détiennent dans une entreprise pour une valeur supérieure à 500 000 €.