Coronavirus and social security coverage: Abolition of the waiting period for French expatriates returning to France between 1 March 2020 and 1 June 2020 as part of their affiliation to
Home country working for cross borders workers and multiple countries activity: EU Social Security Regulation & Covid-19
Due to the current coronavirus epidemic and the domestic provisons implemented by each European countries, many European mobile workers are forced by the authorities of their country of residence to
Trust update: Extension of the Trustees reporting obligations… again
A new ordonnance transposing European directive on anti-money laundering regulations has extended the scope of the trust reporting obligation. « Business relationships » with France is a new criterion that
French Parliament adopts 2020 finance bill
The French parliament adopted the 2020 finance bill on 19 December 2019 but it is still subject to review by the constitutional court. In fact, certain provisions of the bill
Financial Services Reward Update – CRD V and CRR II
On 7 June 2019, the amended Capital Requirements Directive (CRD V) and Capital Requirements Regulation (CRR II) were published in the Official Journal of the European Union. The legislation will
Tax domicile in France of French major companies’ corporate executives
The French draft Finance Bill for 2020, submitted on Friday 27 September to the French Council of Ministers, confirms the government’s wish to tax the executives of companies in France.
European Union Prospectus Regulation for non EU issuers
Don’t forget… The European Union Prospectus Regulation 2017/1129 (EUPR) came into effect on 21 July 2019. You can refer to our previous briefing on this here. What’s changed? Under Article
French social surtaxes: refund claim opportunities
The General Context: individuals who are under social security in Switzerland, the EU or the EEA are not liable to “CSG “or “CRDS” tax on investment income Since the 2012
US and French Authorities reach agreement on creditability of French CSG and CRDS taxes
What is the Update? US and French Authorities reach agreement on creditability of French CSG and CRDS taxes. Background: The United States generally allows a taxpayer to claim a foreign
Posted workers into France: new provisions, however insufficient! (Decree and Circular of 4th June 2019)
The decree and the order published on 5th June 2019 (further to the “Avenir Professionnel” act) in relation to posted workers has modified some formalities and stat. the activities that