Mondaq All Regions - France: Tax
Gowling WLG
While it is still too early to take a position on the actual consequences of the Brexit, the main tax implications for groups with operations both in France and in the UK can and should already be anticipated.
Dentons
We are pleased to provide you with a summary of certain recent French tax news, and would be glad to discuss with you in more details any of these matters ...
Dentons
Certain rules applicable to medium and small businesses are not covered hereafter.
August & Debouzy
In a June 13, 2018 decision, the fully bench of the Council of State defines the concept of a "lead holding company" for the first time
August & Debouzy
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...
TMF Group
If you have employees in France, you're no doubt starting to worry about this key change to the way personal income tax is collected. What does it mean for your staff, finance and HR department?
August & Debouzy
Dans un arrêt du 13 juin 2018[1], le Conseil d'Etat, réuni en formation plénière, définit pour la première fois la notion d'« holding animatrice ».
Kramer Levin Naftalis & Frankel LLP
Bien que son contenu reste sans surprise, cet arrêté était très attendu : en effet, la loi de finances pour 2018 avait introduit, au sein même de l'article 199 terdecies 0-A du Code général des impôts...
August & Debouzy
Le Conseil d'Etat, dans une décision rendue en formation plénière (CE, 9 mai 2018, n°387071, affaire Cérès), a jugé que l'opération d'apport de titres à une société à une valeur minorée dissimule ...
August & Debouzy
Installée après les débats parlementaires sur la loi pour la confiance dans la vie politique, la commission d'information sur les procédures de poursuite des infractions fiscales a rendu son rapport ...
Dentons
We are pleased to provide you with a summary of certain recent French tax case law and would be glad to discuss with you in more details any of these matters which may be of specific interest to you.
August & Debouzy
En l'espèce, un contribuable avait donné à son fils des actions d'une société X qu'il dirigeait.
August & Debouzy
Le nouvel Impôt sur la Fortune Immobilière (IFI) qui remplace l'Impôt de Solidarité sur la Fortune (ISF) sera applicable pour la première fois en 2018 ...
TMF Group
Regardless of the status of their French operations, it's crucial for foreign companies to understand their local tax obligations and ensure they meet the filing deadlines to avoid any penalties.
Ruchelman PLLC
As explained in the January 2017 edition of Insights, the end of the year in France is always marked by a fiscal legislative process to amend the current year's finance law ...
Gowling WLG
If a senior manager or management team is relocated into or out of your jurisdiction, does your country have a view about whether the transfer is purely a services transfer, or includes an intangible asset such as goodwill ...
Gowling WLG
Following the informal council of finance ministers of the euro zone which was held on 16 September in Estonia...
TMF Group
Withholding ‘at source' the personal income tax of French employees and reflecting it on monthly payslips was scheduled to begin in 2018, however implementation is now postponed.
Gowling WLG
The CJEU confirmed on 17 May 2017 that the French 3% tax on distributed earnings is contrary to the Parent-Subsidiary Directive.
Ruchelman PLLC
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.
Most Popular Recent Articles
TMF Group
If you have employees in France, you're no doubt starting to worry about this key change to the way personal income tax is collected. What does it mean for your staff, finance and HR department?
Dentons
We are pleased to provide you with a summary of certain recent French tax news, and would be glad to discuss with you in more details any of these matters ...
August & Debouzy
Dans un arrêt du 13 juin 2018[1], le Conseil d'Etat, réuni en formation plénière, définit pour la première fois la notion d'« holding animatrice ».
Dentons
We are pleased to provide you with a summary of certain recent French tax case law and would be glad to discuss with you in more details any of these matters which may be of specific interest to you.
Kramer Levin Naftalis & Frankel LLP
Bien que son contenu reste sans surprise, cet arrêté était très attendu : en effet, la loi de finances pour 2018 avait introduit, au sein même de l'article 199 terdecies 0-A du Code général des impôts...
TMF Group
France is one of the few countries where employers do not withhold employees' personal income tax from their payslip. This will change however, in 2018.
TMF Group
Regardless of the status of their French operations, it's crucial for foreign companies to understand their local tax obligations and ensure they meet the filing deadlines to avoid any penalties.
August & Debouzy
Le Conseil d'Etat, dans une décision rendue en formation plénière (CE, 9 mai 2018, n°387071, affaire Cérès), a jugé que l'opération d'apport de titres à une société à une valeur minorée dissimule ...
August & Debouzy
Installée après les débats parlementaires sur la loi pour la confiance dans la vie politique, la commission d'information sur les procédures de poursuite des infractions fiscales a rendu son rapport ...
Ruchelman PLLC
As explained in the January 2017 edition of Insights, the end of the year in France is always marked by a fiscal legislative process to amend the current year's finance law ...
Gowling WLG
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.
August & Debouzy
En l'espèce, un contribuable avait donné à son fils des actions d'une société X qu'il dirigeait.
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