The Tax Collection At Source reform (“Prélèvement à la Source” or PAS, in French), which will enter into force on January 1st, 2019, will be a game-changer for companies that
Tax Collection At Source reform: secure the tax treatment of “non-qualified” equity gains
2018 Social Security Draft Bill: The employer contribution due on French qualified free shares may be set at 20% again
The 2018 social security draft bill has been presented by the French government on October 11th 2017 and is currently being discussed by the French Parliament. This draft bill amends
The highly-anticipated finance bill for 2018 presented by the French government on 27 September 2017 contains a number of employment-related measures affecting both individuals and companies. The bill will be
Is compliant with the constitutional principle of equality of citizens before charges levied by the State (i) the systematic inclusion of trust assets in the wealth tax base of the
You grant qualified free shares or stock-options pursuant to the French commercial code and these awards benefit from the corresponding qualified special tax and social treatment in France. The exemption
On July 12, 2017, the French Prime Minister, Edouard Philippe, confirmed the entry into force, as from 2018, of the tax reforms awaited by the investors notably since their announcement
Monthly Income tax withholding for tax residents – Postponement of the implementation and study on impact for companies
Pursuant to the 2017 Finance Act, a monthly income tax withholding system for tax residents was adopted on December 20, 2016 and was due to apply as from January 1st, 2018.
Emmanuel Macron, President of the French Republic, intents to turn the actual wealth tax system into a “tax on real estate annuity” as stated. Real estate is indeed taking over an
Constitutionality of the employer contribution payment date for qualifying free share award regime pre August 8, 2015?
On February 8 and 9, 2017, the Conseil d’Etat (the French Council of State) and the Cour de cassation (the French supreme court of appeal) have referred to the Conseil
Income Tax: implementation of current year income tax payment through tax withholding at source (Article 60 of the 2017 Finance Law) The following will be applicable from January 1, 2018.