Question: I keep receiving letters from my French bank regarding my late husband's accounts. He died resident in France in 2022 leaving an Australian Will. I'm not sure whether the recent changes to French inheritance...

L'incertitude politique en France suscite toujours des inquiétudes chez certains épargnants et entrepreneurs.

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

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

La CAA de Bordeaux rappelle qu'en cas de réduction de capital non motivée par des pertes réalisée par diminution de la valeur nominale des titres...

The 1997 Telecommunications Privacy Directive provided that EU Member States had the possibility, but not the obligation, to require telecom operators to retain communication data arising out of the use of the telecommunications system for law enforcement purposes.

Council Regulation (EC) No. 2157/2001 of 8 October 2001 "on the Statute for a European company (SE)" (the "Regulation") came into force on 8 October 2004 in all European Member States.

Entre enjeux économiques, familiaux et fiscaux, anticiper la transmission d'une entreprise demeure un impératif majeur.

>Law n° 2004-806 dated 9 August 2004 relating to health care policy implements the EU Clinical Trials Directive 2001/20/EC of 4 April 2001 on medicinal products for humans and reforms the French law n° 88-1138 "Huriet-Sérusclat" of 20 December 1988 on the protection of clinical trial subjects.

The French Parliament began to debate the Draft on 13th October 2019. You will find below a summary of some of the more notable provisions of the Draft.

French legislation enacted in 2011 imposed reporting requirements on trustees and changed the treatment of trusts for purposes of income, gift, succession and wealth tax, and established a new special trust tax.

La crise économique mondiale, combinée à la croissance continue des dépenses publiques, a conduit les gouvernements à réviser leurs systèmes fiscaux...

L'Administration fiscale a actualisé sa doctrine sur le dispositif Dutreil suite à la réforme de la loi de finances pour 2026, qui allonge l'engagement de conservation et exclut certains biens "somptuaires". Cette mise à jour clarifie plusieurs points d'application mais laisse subsister des zones d'ombre, notamment sur le critère d'exclusivité d'affectation des actifs et le traitement des dettes afférentes aux biens exclus.

Différents amendements relatifs au Projet de Loi de Finances pour 2025 ont été déposés et adoptés en Commission des Finances.