59 results found

Paris partner Pierre Appremont and counsel Samuel Drouin's article "L'exonération de la plus-value de cession de la résidence principale applicable aux non-résidents fiscaux français !"

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

My wife and I are residents of France. We would like to gift an interest in our home to our children while retaining a right to live there.

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

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

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

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.

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.

Dans une décision mentionnée aux tables du Recueil Lebon, le Conseil d'Etat affirme la légalité de la doctrine administrative du 3 avril 2024...

L'impôt étranger peut s'imputer sur l'impôt dû au titre de la quote-part de frais et charges

Long anticipated, the Franco-Danish Tax Treaty was finally terminated on June 10, 2008 and will be effective on January 1, 2009.

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...

Enacted on 6 August 2015, France's law for growth, activity and equal economic opportunities, known as the "Macron law", designed to boost the French economy...

Publication in the French Official Journal of 16 April 2019 of the Memorandum of Agreement between the Hong Kong Securities and Futures Commission (SFC) and the Autorité des Marchés Financiers (AMF)

La Cour administrative d'appel de Nancy précise la définition d'activité permettant de bénéficier du régime de faveur des BSPCE (CAA Nancy, 15 mai 2025, n° 22NC03173).