On 2 November 2017, the French government presented to parliament an amended finance bill for 2017 that would introduce an exceptional one-time surtax on corporate income tax due from very
On 2 November 2017, the French government presented to parliament an amended finance bill for 2017 that would introduce an exceptional one-time surtax on corporate income tax due from very
Up until March 2016, according to the Tax Authorities guidelines, all the wages of directors mentioned in article 80 ter of the French Tax Code had to be included in
In order to determine the property tax basis (“Taxe Foncière”), industrial real estate held by companies that are not subject to CIT under the standard regime (e.g. tax transparent SCIs)
In a decision dated 10 May 2017, the French Supreme Court ruled that in case of construction operations, reconstruction or building expansion, the Local Equipment Tax (TLE now replaced with
The Paris Administrative Court considers, by its settled and recently reiterated case law (CAA Paris 16-2-2017 no. 15PA01239, Sté Vanves Solferino) that an assessment notice sent to a French translucent
In a decision dated 28 July 2017 (CE n°411269), the French Supreme Court ruled not to refer to the French Constitutional Council the priority constitutionality question (“QPC”) brought by Société
Given the upcoming presidential French elections, we have listed major tax and economic policy measures that could have an impact on businesses. Emmanuel Macron’s proposals Macron’s plan to cut corporate
In the field of individual taxation, the new Finance law for 2017 introduces, with effect as from 1 January 2018, a withholding tax mechanism in France for the taxation of
French real estate capital gains realised by non-residents are subject to a withholding tax of 33.1/3% subsequently creditable against French CIT. With the new Finance Act for 2017, however, the
A new method for assessing the rental value of real estate assets as tax basis for property tax and contribution on business property has entered into force as from 1